[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304000-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304000-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","form-15400-clean-vehicle-seller-report-sample-january-2024","Form 15400 - Clean Vehicle Seller Report - sample (January 2024)","","Form 15400 (January 2024) is a Clean Vehicle Seller Report sample used to document a new clean vehicle time of sale. It provides purchase, buyer, and vehicle details including VIN, sale date, placed-in-service date, model year, battery capacity, and sales price, along with transfer election and credit amount. The form explains that the buyer listed is the only qualifying claimant for the specified credit tied to the VIN and notes repayment requirements when income limits are exceeded.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/form-15400-clean-vehicle-seller-report-sample-january-2024/304000/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/form-15400-clean-vehicle-seller-report-sample-january-2024/304000.png","ImageObject",442,249,{"name":42,"@type":43},"Xiajie","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What is the purpose of Form 15400 for a clean vehicle?","Question",{"text":62,"@type":63},"Form 15400 documents the clean vehicle time of sale and the information needed to claim or reconcile the Clean Vehicle Credit on the buyer’s income tax return for the year the vehicle is placed in service.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"Who may claim the tax credit under this time of sale report?",{"text":67,"@type":63},"The buyer listed on the time of sale report is the only buyer who may claim the specified tax credit with respect to the VIN shown. Ensure all listed information, including the buyer’s TIN/SSN, is correct.",{"name":69,"@type":60,"acceptedAnswer":70},"What happens if a buyer exceeds applicable income limitations?",{"text":71,"@type":63},"If modified adjusted gross income exceeds the applicable limits, the buyer needs to repay the full value of the tax credit to the IRS when filing the tax return.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304000,1790676788,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},8814010472675,"https://avatar.qwps.com/avatar/WGlhamll","| Form 15400\u003Cbr>(January 2024) | Department of Treasury-Internal Revenue Service\u003Cbr>Clean Vehicle Seller Report | OMB Number 1545-2137 |\n| --- | --- | --- |\n\n 30D New Vehicle Time of Sale Report Receipt  \nKEEP A COPY of this TIME OF SALE REPORT FOR YOUR RECORDS  \nInformation from this report will be required to claim or reconcile a Clean Vehicle Credit on your income tax return for the year the vehicle is placed in service.  \n• The buyer listed on this Time of Sale report is the only buyer that may claim the specified tax credit with respect to the VIN listed. Please ensure all of the information listed, including your TIN/SSN is correct-if any information is incorrect, immediately request that the dealer correct the information submitted.  \n• If you elected to transfer the credit to the dealer, you are required to reconcile the Clean Vehicle Credit on your income tax return for the year the vehicle is placed in service.  \n• If your modified adjusted gross income exceeds applicable income limitations, you will need to repay the full value of the tax credit to the IRS when filing your tax return.  \n• The amount of any downpayment assistance or cash payment provided to you by the dealer in exchange for transferring the tax credit must equal the maximum amount of the tax credit allowed for the VIN you are purchasing. If that is not the case, report that information to the IRS at:  [irs.clean.vehicles.dealer.info@irs.gov](irs.clean.vehicles.dealer.info@irs.gov).  \nVehicle eligibility requires in part, that a seller/dealer provide a report to the IRS and the taxpayer with specified information.  \nThe seller/dealer of the VIN listed on this Time of Sale Report has submitted this information to the IRS and the IRS has accepted this information.  \nThe IRS's acceptance of this Time of Sale report means a Qualified Manufacturer has submitted the VIN listed in this report to the IRS as an eligible vehicle. To be eligible for a new or previously-owned Clean Vehicle Credit, buyers must also meet other criteria, including having a modified adjusted gross income below certain limits. For additional information on Vehicle Eligibility and Buyer Eligibility for a Clean Vehicle Credit, please visit IRS Clean Vehicle Tax Credits at  [www.irs.gov/clean-vehicle-tax-credits](www.irs.gov/clean-vehicle-tax-credits).  \nBelow is a sample time of sale report for a NEW clean vehicle. Buyers should be given this report at the time of sale.  \nAll information below is fictionalized.  \n\n| Form 15400\u003Cbr>(January 2024) | Department of Treasury-Internal Revenue Service\u003Cbr>Clean Vehicle Seller Report | OMB Number 1545-2137 |\n| --- | --- | --- |\n\nPurchase Information  \nDealer or Seller Name  \nTestBiz 231207 Sample dealer  \n\n| Employer ID Number (EIN) | ** - ***XXXX |\n| --- | --- |\n| Address | 123 Sample Street, City, State, XXXXX |\n| Date Seller Report Provided to Buyer | 2024-03-12 |\n\nVIN  \n1GYKPMRK1PZ000881  \nMake sure the VIN listed here matches the VIN of the new vehicle.  \nBuyer Information  \nVerify your personal information is correct.  \nTaxpayer ID Number (TIN) Type  \nSSN  \n\n| Buyer Tin | **** - ** -XXXX |\n| --- | --- |\n| Buyer First Name | ANNIELOL |\n| Buyer Last Name | AUTHSON |\n|  |  |\n| Vehicle Information |  |\n| Date of Sale | 2024-03-12 |\n| Date Placed in Service | 2024-03-12 |\n| Model Year | 2023 |\n| Battery Capacity | 55.0 |\n| Sales Price | 55000.0 |\n|  |  |\n| Transfer Election |  |\n| Credit Amount | 7500.0 |\n\n\n| Credit Transfer Election N |  | N indicated buyer did not transfer the credit at the time of sale. Y will indicate the credit was transferred at the time of sale. |  |\n| --- | --- | --- | --- |\n|  |  |  |  |\n| Original Use Agreement | I attest, to my knowledge as the Dealer, the original use of this vehicle begins with the buyer. |  |  |\n| Dealer Attestation | Under penalties of perjury I agree to the above statement and declare that the information contained herein is true, correct and complete to the best of my knowledge and belief. |  | ","cbCaigVM0QiqYx6Y","https://ap.wps.com/l/cbCaigVM0QiqYx6Y","pdf",641789,"English","# Purchase Information\n## Dealer or Seller Name\n## Employer ID Number (EIN)\n## Address\n## Date Seller Report Provided to Buyer\n# Buyer Information\n## Taxpayer ID Number (TIN) Type\n## Buyer First Name and Last Name\n# Vehicle Information\n## VIN\n## Date of Sale and Date Placed in Service\n## Model Year and Battery Capacity\n# Credit Transfer Election\n## Credit Amount\n# Dealer Attestations","[{\"question\":\"What is the purpose of Form 15400 for a clean vehicle?\",\"answer\":\"Form 15400 documents the clean vehicle time of sale and the information needed to claim or reconcile the Clean Vehicle Credit on the buyer’s income tax return for the year the vehicle is placed in service.\"},{\"question\":\"Who may claim the tax credit under this time of sale report?\",\"answer\":\"The buyer listed on the time of sale report is the only buyer who may claim the specified tax credit with respect to the VIN shown. Ensure all listed information, including the buyer’s TIN/SSN, is correct.\"},{\"question\":\"What happens if a buyer exceeds applicable income limitations?\",\"answer\":\"If modified adjusted gross income exceeds the applicable limits, the buyer needs to repay the full value of the tax credit to the IRS when filing the tax return.\"}]","Form 15400 - Clean Vehicle Seller Report - sample (January 2024) | PDF",1789808848]