Notice 2016-51

This notice modifies Notice 2009–89, 2009–48 I.R.B. 714, as modified by Notice 2012–54, 2012–52 I.R.B. 773, and Notice 2013–67, 2013–45 I.R.B. 470, 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. This notice also obsoletes Notice 2012–54.

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. On December 27, 2012, the Service published Notice 2012–54, which modified Notice 2009–89 by changing the address to which a manufacturer (or, in the case of a foreign manufacturer, its domestic distributor) sends certifications and quarterly reports under Notice 2009–89.

On November 4, 2013, the Service published Notice 2013–67, which sets forth a similar procedure to that in Notice 2009–89 for 2- or 3-wheeled plug-in electric motor vehicles that allows a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to certify to the Service that a vehicle of a particular make, model, and model year meets the requirements for the qualified 2-or 3-wheeled plug-in electric vehicle credit under § 30D(g). The American Taxpayer Relief Act of 2012, Pub. L. 112–240, 126 Stat. 2313, added § 30D(g), allowing a credit for certain 2- or 3-wheeled vehicles acquired after December 31, 2011 and before January 1, 2014. The Consolidated Appropriations Act, 2016, Pub. L. 114–113, 129 Stat. 2242, extended the § 30D(g) credit for 2-wheeled vehicles acquired after December 31, 2014, and before January 1, 2017.

This notice modifies both Notice 2009–89, as modified by Notice 2012–54, and Notice 2013–67 by providing an updated address for taxpayers who wish to submit to the Service the material described in those notices.

This notice modifies the address in Section 6.03 of Notice 2009–89 and in Section 6.02 of Notice 2013–67 to read as follows:

In the future, please refer to www.irs.gov for any changes to this address.

This notice is effective for certifications and quarterly reports submitted under Notice 2009–89 and Notice 2013–67 after September 12, 2016.

Notice 2009–89 and Notice 2013–67 are modified as provided in this notice. Except as explicitly provided, this notice does not otherwise affect the guidance provided in Notice 2009–89 and Notice 2013–67. Notice 2012–54 is obsoleted.

The principal author of this notice is Martha M. Garcia of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Ms. Garcia at (202) 317-6853 (not a toll-free number).