The IRS has rejected the return because the Vehicle Identification Number (VIN) on Schedule A (Form 8936) does not match the e-File database. To resolve this, verify and resubmit the return with the correct VIN. If the VIN is accurate, a binary attachment or [GeneralDependencySmall] with a description beginning with "Substantiate VIN" must be included in the return.
Vehicle Requirements for the Clean Vehicle Credit (After 2022):
Battery capacity of at least 7 kWh
Designed for public roads (must have a VIN)
Gross Vehicle Weight Rating (GVWR) under 14,000 lbs
Final assembly in North America by a qualified manufacturer
MSRP limit: $55,000 for cars / $80,000 for vans, SUVs, or trucks
The seller must report the sale to IRS Energy Credits Online (ECO) and provide Form 15400 (Time of Sale Report)
🔎 Possible Causes:
VIN typo – The 17-character VIN may have been entered incorrectly in Schedule A (Form 8936).
Dealer has not reported the sale to the IRS ECO system.
✅ Steps to Resolve:
Double-check the VIN – Ensure the VIN entered on Schedule A is correct, as it uniquely identifies the vehicle's year, make, and model.
Confirm the vehicle's eligibility:
📌 Check new clean vehicle eligibility at fueleconomy.gov
📌 Check VIN eligibility at energy.gov
Provide Substantiating Documents – If the information is correct and the vehicle qualifies:
Upload a PDF attachment in TaxSlayer Pro titled "Substantiate VIN", explaining the vehicle's eligibility.
A PDF copy of Form 15400 (Clean Vehicle Seller Report) from the dealer should work as proof.