IRS Modifies Address in Guidance on Electric Vehicle Credit

Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

This notice modifies Notice 2009-89, 2009-48 I.R.B. 714, as modified by Notice 2012-54, 2012-52 I.R.B. 773, and Notice 2013-67, 2013-45 I.R.B. 470, by providing a new address to which a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) must send vehicle certifications and quarterly reports. This notice also obsoletes Notice 2012-54.

SECTION 2. BACKGROUND

On November 13, 2009, the Internal Revenue Service ("Service") published Notice 2009-89, which provides guidance regarding the credit under § 30D for qualified plug-in electric drive motor vehicles acquired after December 31, 2009. Notice 2009-89 sets forth procedures for a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to certify to the Service both:

Section 6.03 of Notice 2009-89 provides the address to which a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) must send certifications and quarterly reports under Notice 2009-89. On December 27, 2012, the Service published Notice 2012-54, which modified Notice 2009-89 by changing the address to which a manufacturer (or, in the case of a foreign manufacturer, its domestic distributor) sends certifications and quarterly reports under Notice 2009-89.

On November 4, 2013, the Service published Notice 2013-67, which sets forth a similar procedure to that in Notice 2009-89 for 2- or 3-wheeled plug-in electric motor vehicles that allows a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to certify to the Service that a vehicle of a particular make, model, and model year meets the requirements for the qualified 2-or 3-wheeled plug-in electric vehicle credit under § 30D(g). The American Taxpayer Relief Act of 2012, Pub. L. 112-240, 126 Stat. 2313, added § 30D(g), allowing a credit for certain 2- or 3-wheeled vehicles acquired after December 31, 2011 and before January 1, 2014. The Consolidated Appropriations Act, 2016, Pub. L. 114-113, 129 Stat. 2242, extended the § 30D(g) credit for 2-wheeled vehicles acquired after December 31, 2014, and before January 1, 2017.

This notice modifies both Notice 2009-89, as modified by Notice 2012-54, and Notice 2013-67 by providing an updated address for taxpayers who wish to submit to the Service the material described in those notices.

SECTION 3. MODIFICATION TO NOTICE 2009-89 AND NOTICE 2013-67

This notice modifies the address in Section 6.03 of Notice 2009-89 and in Section 6.02 of Notice 2013-67 to read as follows:

SECTION 4. EFFECTIVE DATE

This notice is effective for certifications and quarterly reports submitted under Notice 2009-89 and Notice 2013-67 after September 12, 2016.

SECTION 5. EFFECT ON OTHER DOCUMENTS

Notice 2009-89 and Notice 2013-67 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in Notice 2009-89 and Notice 2013-67. Notice 2012-54 is obsoleted.

SECTION 6. DRAFTING INFORMATION

The principal author of this notice is Martha M. Garcia of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Ms. Garcia at (202) 317-6853 (not a toll-free number).