Strict statutory cap: Must not exceed $25,000 (IRC § 25E(c)(2)(D)).
Must be at least 2 calendar years prior to acquisition year (2026).
IRS lookback rule permits using the lower of delivery year or prior year.
✓ Qualified for IRC Section 25E Tax Credit
$4,000.00
Instant Point-of-Sale (POS) Dealer Rebate: You qualify to transfer this credit directly to the dealer at checkout, reducing your out-of-pocket price to $15,500.00.
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Primary Statutory Authority:
26 U.S. Code § 25E · IRS Rev. Proc. 2023-33 · IRS Energy Credits Online (ECO) portal ·
Verified for Calendar Year 2026 · Deterministic Client-Side Logic.
IRS § 25E Used Clean Vehicle POS Transfer Sheet
The buyer and dealership certify eligibility under 26 U.S. Code § 25E and IRS Rev. Proc. 2023-33.
| Agreed Purchase Price: | $19,500.00 | Model Year: | 2022 |
| IRS § 25E Credit (30% / $4k Max): | $4,000.00 | Net Dealer Checkout: | $15,500.00 |
Authorized Dealer Energy Representative
IRS ECO Registration / Date
IRS ECO Registration / Date
Eligible Clean Vehicle Purchaser
Signature / Date
Signature / Date