For a time-of-sale report on clean vehicles, the buyer information required includes:
- Buyer’s Name: The name must be the buyer’s legal name as shown on official identification, matching what is recorded by the Social Security Administration. Nicknames or abbreviations should not be used.
- Taxpayer Identification Number: This could be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN), depending on the buyer’s status.
- Additional Details: The report typically includes other details such as the Vehicle Identification Number (VIN) and the maximum credit allowable under the relevant Internal Revenue Code sections (e.g., IRC 30D for new vehicles or IRC 25E for previously owned vehicles).
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