GM Volt Forum banner

1 - 14 of 14 Posts

·
Registered
Joined
·
92 Posts
Discussion Starter #1
The instructions on this IRS form state that you need a Manufacturer's Certification along with some other criteria if asked to substantiate your claim for the $7500 tax credit (which I have been asked to do).

*** Certification and other requirements. Generally, you
can rely on the manufacturer’s (or, in the case of a foreign
manufacturer, its domestic distributor’s) certification that
a specific make, model, and model year vehicle qualifies
for the credit and the amount of the credit for which it
qualifies.
***
My dealer doesn't know what the Manufacturer's Certification is, the Austin Tx IRS Office doesn't know what it is and I'm in my third go-around trying to satisfy this requirement (currently sending them the Certificate of Origin).

Does anyone out there know what the Manufacturer's Certification is? They're holding our 2011 refund until this is resolved.
 

·
Registered
Joined
·
1,516 Posts
Submitting your VIN should be enough to certify the vehicle since that describes what it is. I don't believe the reference to a "manufacturer's certification" means an actual document, but only that the manufacturer agrees that the vehicle qualifies for the tax credit. Your VIN should confirm that your car is one "certified" by Chevrolet to be a Volt. But you could always contact the IRS and ask them.
 

·
Registered
Joined
·
6,464 Posts
Submitting your VIN should be enough to certify the vehicle since that describes what it is. I don't believe the reference to a "manufacturer's certification" means an actual document, but only that the manufacturer agrees that the vehicle qualifies for the tax credit. Your VIN should confirm that your car is one "certified" by Chevrolet to be a Volt. But you could always contact the IRS and ask them.
When I filed, the only thing that was requested was the VIN. I'm not sure what else you could provide other than a copy of your one sheet.
 

·
Registered
Joined
·
847 Posts
*** Certification and other requirements. Generally, you
can rely on the manufacturer’s (or, in the case of a foreign
manufacturer, its domestic distributor’s) certification that
a specific make, model, and model year vehicle qualifies...
I tried analyzing that one, too.

Basically, the IRS has pretty specific rules as to what qualified (e.g. 4kWh battery). The idea behind that part of the form is that most purchasers do not have the qualifications to verify that their vehicle qualifies. So the IRS allows you to rely on the manufacturer stating that it qualifies, unless the IRS withdraws it (but even if the IRS withdraws it, you can still claim the credit if you purchased before the IRS withdrew it).

In essence, it's a very helpful thing for people buying a car that the manufacturer says qualifies for the credit: you don't have to worry if the manufacturer made a mistake.

http://www.chevrolet.com/volt-electric-car.html says that the Volt qualifies for the credit; that is a certification that the Volt qualifies. No piece of paper should be required. http://www.irs.gov/Businesses/30D.-New-Qualified-Plug-in-Electric-Drive-Motor-Vehicles-–-General-Motors-Corporation confirms that the IRS has determined that the car qualifies.

The law for this is 26 USC Section 30D (see http://www.law.cornell.edu/uscode/text/26/30D ). It states nothing about a certificate being required.

I would simply explain to them that Chevrolet has certified that the Volt qualifies, and that the IRS confirms it, and ask for a reference to the *law* that states that a certificate is required. I recently had a run-in with the IRS, where I filed the return properly per the tax forms, but the law differed from the tax forms -- and guess what? The law taxes precedence. In this case, the law clearly states that you can take the credit, so if there are any loopholes not allowing you to take it, it is the IRS's responsibility to let you know why.

It sounds like this is being done by mail; if so, perhaps sending a screenshot of http://www.irs.gov/Businesses/30D.-New-Qualified-Plug-in-Electric-Drive-Motor-Vehicles-–-General-Motors-Corporation might help.
 

·
Registered
Joined
·
92 Posts
Discussion Starter #6 (Edited)
RScott gave some great links. We had already sent the "chevrolet.com" page to the IRS but the initial finding had already been made. Now I think my case has fallen into a never ending bureaucratic loop, where no one can figure out who has the authority to "overrule" the Tax Examiner's initial finding. But we have filed a petition with the U.S. Tax Court and received a Docket #. So if the bureaucrats can't figure it out hopefully the judge can.

I think the lesson for new Volt owners is to attach your registration and title (even if you financed, you can get a copy of the title from your bank), so they have the VIN #, make and model. Adding GM's and the IRS's assertion (see RScott's links) that the vehicle does qualify wouldn't hurt too. Then you'll avoid the "initial finding" that your claim doesn't look right.
 

·
Registered
Joined
·
161 Posts
I read this that the MANUFACTURER must provide certification to the IRS in order for the vehicle to be eligible....

from http://www.irs.gov/Businesses/Qualified-Vehicles-Acquired-after-12-31-2009

Manufactures of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit. The list of qualified vehicles provided below applies only to vehicles acquired after December 31, 2009.
at the bottom of the page there is a link to the volt with $7500 credit listed
 

·
Registered
Joined
·
1,036 Posts
Does anyone know how the rebate is tracked by the fed. That is I know there is like a 200k unit sold limit per manufacturer. And though only like 50k were sold in the usa or so but world wide more. I presume the $7500 credit applies to USA sales only? How does the fed know the 200k limit is reached in terms as how I qualify for the full rebate based on my date of purchase/vin supplied? So as long as my purchase date is within their cut off point that seems to cut the credit over some period of quarters once limits are reached. I would hate to for instance buy a volt in nov 2013 and find out they sold out beyond the 200k limit via their sparks and volts. So is it the point in time date of purchase or the vin number that decides where the rebate state is to get the full credit? I hope that was a clear question. I am just trying to plan for buying before YE and still be able to get the full credit. Of course all bets are off if the 200k limit is NOT reached and then there is no issue.
 

·
Registered
Joined
·
1,036 Posts
And if not? Thanks for a useless answer!
 

·
Registered
Joined
·
6,464 Posts
I am just trying to plan for buying before YE and still be able to get the full credit. Of course all bets are off if the 200k limit is NOT reached and then there is no issue.
You don't have anything to worry about. Even at max production capacity, GM wouldn't hit the 200k mark by the year's end, and that doesn't even address the fact that they'd still have to sell all of those units.
 

·
Registered
Joined
·
1,036 Posts
Good point. Thanks
 

·
Registered
Joined
·
216 Posts

·
Registered
Joined
·
9 Posts
IRS form 8936 vehicle manufacturer certification that shows credit eligibility

Dr Mark,

Did you ever get this resolved with the IRS?

I am going through the exact same situation for my 2014 tax except I am still in the audit process with the IRS. I have been unable to talk to the examiner after a month of requesting them to call me.

They are asking me "to provide a copy of vehicle manufacturer certification that shows credit eligibility." It's taken 9 months before they told me this is what they want.

I think we all know this doesn't exist and is not something the dealership provides. If they are looking for a Bill of Sale that is not a normal document for a new car purchase and impossible for me to obtain retroactively - I gave the IRS a copy of my Purchase agreement. The MCO goes directly to the DMV to obtain the title - so I can only give them a copy of my title.

page 3 IRS Form 8936
Certification and Other Requirements
"Generally, you can rely on the manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. The manufacturer or domestic distributor should be able to provide you with a copy of the IRS letter acknowledging the certification of the vehicle."

This is the part that the IRS is misinterpreting. The second sentence should only be applicable if the Chevrolet Volt were not on the list. I don't know how to convince the IRS of this.

Qualified Vehicles Acquired after 12-31-2009
irs.gov/Businesses/Qualified-Vehicles-Acquired-after-12-31-2009
"Manufactures of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit."

I've tried calling the GM Volt help line and asked how to get a copy of the IRS acknowledgement letter to no avail. GM should be required to provide a copy of this acknowledgment letter on request, but I don't know how to accomplish this.

This all started because I free e-filed with the electronic forms and The IRS received a blank form 8936. Then the IRS decided to fill out a old form 8834 on my behalf - which was totally WRONG on their part. I didn't find out until June that form 8936 was blank and then I sent them a paper copy of form 8936. I assume the paper form triggered an audit. And now we are at the IRS misinterpreting their own regulations. Very frustrating.

I'd discourage anyone from buying an electric vehicle without getting a Bill of Sale that includes everything under the sun including vehicle weight, that it is an electric vehicle and the KW size of the battery. Also a photo copy of the MCO. Of course none of this should be legally required.
 
1 - 14 of 14 Posts
Top