IRS NOTICE REFERENCE

Understanding your CP99A notice

We received notification that you recently purchased a clean vehicle and that you elected to transfer the value of the clean vehicle credit to the vehicle dealer.

General information only. Not legal or tax advice.

Notice details

Notice code
CP99A
Category
Refund and adjustment
Severity tier
Tier 1 — Routine. Informational or administrative notice; no response typically required.
Governing law
§6213(b); §6402 (Internal Revenue Code sections)
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

We received notification that you recently purchased a clean vehicle and that you elected to transfer the value of the clean vehicle credit to the vehicle dealer.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

When you file your federal tax return for the year the clean vehicle was placed in service, you must include the following completed forms to report the transfer election: Form 8936, Clean Vehicle Credits Form 8936, Schedule A, Clean Vehicle Credit Amount PDF If you DID NOT elect a transfer of the clean vehicle credit, email or call us immediately at the email address or telephone number shown on your notice.

This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp99a-notice

Related tools

TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.