IRS Provides New Address in Guidance on Plug-In Electric Vehicle Credit

Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

This notice modifies Notice 2009-89, 2009-48 I.R.B. 714, 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 under Notice 2009-89.

SECTION 2. BACKGROUND

Section 30D of the Internal Revenue Code originally was enacted in the Energy Improvement and Extension Act of 2008, Pub. L. 110-343, 122 Stat. 3765. The American Recovery and Reinvestment Act of 2009, Pub. L. 111-5, 123 Stat. 115, amended § 30D in certain material respects, effective for vehicles acquired after December 31, 2009. Section 30D, as amended, provides for a credit for certain new qualified plug-in electric drive motor vehicles, equal to the sum of: (1) $2,500, (2) $417 for at least 5 kilowatt hours of traction battery capacity, and (3) $417 for each kilowatt hour of traction battery capacity in excess of 5 kilowatt hours. Section 30D(b)(1) limits the amount of the credit allowed for a vehicle to $7,500. The credit begins to phase out for a manufacturer's vehicles beginning in the second calendar quarter after the calendar quarter in which at least 200,000 of the manufacturer's qualifying vehicles have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2008).

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:

(1) That a motor vehicle of a particular make, model, and model year meets certain requirements that must be satisfied to claim the new qualified plug-in electric drive motor vehicle credit under § 30D; and

(2) The amount of the credit allowable with respect to that motor vehicle.

In addition, Notice 2009-89 sets forth procedures for a manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) that has received an acknowledgment of its certification from the Service to submit to the Service a report of the number of qualified plug-in electric drive motor vehicles sold by the manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to consumers or retail dealers during the calendar quarter.

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.

SECTION 3. MODIFICATION TO NOTICE 2009-89

This notice modifies Section 6.03 of Notice 2009-89 to read as follows:

.03 Address for Filing. Certifications and quarterly reports under section 5 of this notice must be sent to:

This notice is effective for certifications and quarterly reports submitted under Notice 2009-89 after October 1, 2012.

SECTION 5. EFFECT ON OTHER DOCUMENTS

Notice 2009-89 is modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in Notice 2009-89.

SECTION 6. DRAFTING INFORMATION

The principal author of this notice is Patrick S. Kirwan of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Mr. Kirwan at (202) 622-3110 (not a toll-free call).