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IRS issues guidance and updates frequently asked questions related to new, previously owned and qualified commercial clean vehicle credits
https://www.irs.gov/newsroom/irs-issues-guidance-and-updates-frequently-asked-questions-related-to-new-previously-owned-and-qualified-commercial-clean-vehicle-credits
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The Internal Revenue Service today issued Notice 2023-16PDF that modifies the definitions of certain vehicle classifications for the new, previously owned and qualified commercial clean vehicle credits.
As a result of this notice, the IRS updated the related frequently-asked-questions (FAQs) for these credits.
Today's guidance modifies Notice 2023-01PDF by changing the vehicle classification standard by which vans, sport utility vehicles, pickup trucks and other vehicles are defined.
Fact Sheet 2023-4PDF updates FAQs related to new, previously owned and qualified commercial clean vehicles.
The FAQs revisions are as follows:
Topic A: Eligibility Rules for the New Clean Vehicle Credit: Questions 1 and 8
Topic B: Income and Price Limitations for the New Clean Vehicle Credit: Questions 2, 6, 8, 9 and added new Question 7
Topic C: When the New Requirements Apply to the New Clean Vehicle Credit: Question 7
Topic D: Eligibility Rules for the Previously Owned Clean Vehicle Credit: Question 4
Topic G: Qualified Commercial Clean Vehicles Credit: Question 6
These FAQs are being issued to provide general information to taxpayers, tax professionals and others interested in the issue as expeditiously as possible.
More information about reliance is available.
IRS-FAQ
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Dividends and Gains on Investment Calculation
Earnings Per Share (EPS)
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Bond Value Different Maturity Dates
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