Friday, September 1, 2023

IR-2023-160SP: Recordatorio del IRS: Asegúrese de comprender cambios recientes al comprar un vehículo limpio

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Consejos Tributarios del IRS

1ro de septiembre de 2023

Edición Número: IR-2023-160SP

En Esta Edición

Recordatorio del IRS: Asegúrese de comprender cambios recientes al comprar un vehículo limpio

WASHINGTON — El Servicio de Impuestos Internos les recordó a los consumidores que estén considerando comprar un automóvil que se aseguren de comprender varios cambios recientes al nuevo crédito para vehículos limpios para vehículos eléctricos enchufables calificados, incluidos los fabricantes calificados y las normas tributarias.

La Ley de Reducción de la Inflación de 2022 (IRA, por sus siglas en inglés) incitó varios cambios al crédito para vehículos limpios nuevos para la compra de vehículos eléctricos enchufables elegibles, que incluye añadir vehículos de pila de combustible. La IRA también añadió un nuevo crédito para vehículos limpios usados y de uso comercial.

Antes de que los contribuyentes compren un vehículo limpio, deben asegurarse que el vehículo fue fabricado por un fabricante elegible (en inglés) y que cumpla con otros requisitos (en inglés) como el de los límites de ingreso bruto ajustado modificados.

Para ser un fabricante elegible, el fabricante debe entrar en un acuerdo aprobado con el Servicio de Impuestos Internos y suministrar al IRS números de identificación de vehículo válidos (VIN, por sus siglas en inglés) que luego puedan coincidir con el VIN que fue reportado en la declaración de impuestos presentada.

Al comprar un vehículo limpio nuevo o usado, los compradores deben revisar que la marca y modelo (en inglés) sean elegibles. Además, para que un vehículo limpio nuevo o usado sea elegible para el crédito para vehículos limpios, el comerciante debe proporcionar al comprador un reporte de comerciante que compruebe que el vehículo comprado será elegible para el crédito, lo que incluirá la marca, modelo y VIN.

También, los créditos tributarios para vehículos limpios son créditos tributarios no reembolsables, lo que significa que el crédito no se puede usar para aumentar la cantidad del reembolso tributario del contribuyente o para crear un reembolso tributario. El crédito solo reducirá la cantidad de impuestos adeudados.

La cantidad de impuestos adeudados determinará si la cantidad completa o solo una porción del crédito podrá ser reclamado.

Para más información acerca de estos créditos y de otros créditos de energía limpia relacionados a la Ley de Reducción de la Inflación, consulte la página web Créditos y deducciones bajo la Ley de Reducción de la Inflación de 2022 (en inglés).

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QuickAlerts - Technical New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available.

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September 1, 2023

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Subject: New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available.

Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs.

Tax Years 2022/2023/2024 Processing Year 2024 Schemas and Business Rules are available.

Current Year Schemas and Business Rules:

• Form 720 TY 2024Q1v2.0
• Form 720 TY 2024Q2v2.0
• Form 720 TY 2024Q3v2.0
• Form 720 TY 2024Q4v2.0
• Form 990x TY 2023v3.0
• Form 990-N TY 2023v1.0
• Form 990-T TY 2023v3.0
• Form 1041 TY 2023v3.0
• Form 1042 TY 2023v1.0
• Form 1065 TY 2023v3.0
• Form 1120x TY 2023v3.0
• Form 1120-POL TY 2023v3.0
• Form 4720 TY 2023v1.0
• Form 5227 TY 2023v1.0
• Form 5227 TY 2023v1.1
• Form 5330 TY 2023v1.0
• Form 8038-CP TY 2024v1.0
• Form 8868 TY 2023v1.0
• Form 9465 CUv25.0

Business Rules Change Pages Only:

• Form 94x Annual TY 2023v1.0

Prior Year Schemas Only:

• Form 1120x TY 2022v5.3

Prior Year Schemas and Business Rules:

• Form 990-T TY 2022v7.1
• Form 1041 TY 2022v6.2
• Form 1120-POL TY 2022v6.1

Prior Year Schemas and Business Rules Change Page:

• Form 1041 TY 2022v6.1

Note: If only minor changes occur, Software Developers are not required to use the new version. If the major number changes, all software must reflect the new version.

Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules.

Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following is needed:

Active e-Services account
Listed on an e-File application with the provider option of Software Developer or State
Software Developer must have an associated tax type of 720, 990, 1041, 1042, 1065, 1120, 4720, 5227, 5330, 8038-CP, 8868 and 9465.

You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed.

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IR-2023-160: IRS reminder: Make sure to understand recent changes when buying a clean vehicle

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September 1, 2023

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Issue Number: IR-2023-160

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IRS reminder: Make sure to understand recent changes when buying a clean vehicle

WASHINGTON — The Internal Revenue Service reminded consumers considering an automobile purchase to be sure to understand several recent changes to the new Clean Vehicle Credit for qualified plug-in electric drive vehicles, including qualified manufacturers and tax rules.

The Inflation Reduction Act of 2022 (IRA) made several changes to the new Clean Vehicle Credit for qualified plug-in electric drive motor vehicles, including adding fuel cell vehicles. The IRA also added a new credit for previously owned and commercial clean vehicles.

Before taxpayers purchase a clean vehicle they should be sure that the vehicle was made by a qualified manufacturer. Taxpayers must also meet other requirements such as the modified adjusted gross income limits.

To be a qualified manufacturer, the manufacturer must enter into an approved agreement with the Internal Revenue Service and supply the IRS with valid vehicle identification numbers (VINs) that can later be matched at the time of filing to the VIN reported on the return.

When purchasing a new or used clean vehicle, purchasers should check if the make and model are eligible. In addition, for a new or used clean vehicle to be eligible for a Clean Vehicle Credit, the seller must provide the buyer with a seller report verifying that the vehicle purchased will qualify for the credit, which will include the make, model, and VIN.

Also, the clean vehicles tax credits are non-refundable tax credits meaning that these credits can't be used to increase the taxpayer's tax refund or to create a tax refund. These credits will only reduce the amount of tax they owe.

The amount of tax owed will determine if the full amount or only a portion of the credit can be claimed.

For more information on these credits and other clean energy credits related to the Inflation Reduction Act, check Credits and Deductions Under the Inflation Reduction Act of 2022.

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QuickAlerts - Technical - Form 1040 Series Business Rules and Schema are Available.

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QuickAlerts for Tax Professionals

September 1, 2023

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IRS video tax tip: Audits by Mail–What to Do?

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September 1, 2023

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Issue Number: Audits by Mail–What to Do?

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Audits by Mail–What to Do? English | Spanish | ASL

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Consejo en video del IRS: Auditorías por correo, ¿qué hacer?

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1 de septiembre de 2023

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Auditorías por correo, ¿qué hacer? español | inglés | ASL

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