R1T $7500 Tax Return with binding purchase agreement/2022 Amended Tax Return

[Tikiman71]

I too used the advice posted here to a T, and on November 22, 2024 mailed my paper 1040-X, 2022 8936, copy of signed PA, and a brief letter for tax credit on my 2025 R1S Dual/Max with binding purchase agreement and delivery in September 2024.

I had been checking daily on the "where's my amended return refund" site after the suggested 3 weeks and nothing. Figured the holidays slowed them down and I was prepared to call after New Years to see what was up...then today, Christmas Eve, out of nowhere got a check from the Treasury for the full amount I was owed plus interest. No note, no statement, no acknowledgment online, and less than 5 weeks from when I mailed it.

Thank you to everyone for the help and support on this convuluted process, and have a great holiday!!!

Cheers!

Adam

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[gultin]

That's consistent with my recollections. One would hope that Rivian kept a record of each e-signature (and date) that they received. My paper copy (printed from the PDF that Rivian emailed to me) has my hand-printed name and wet signature and has a Seller Signature that reads "E-Signed by Rivian, LLC on August 10, 2022".


I think you're covered.

When you file your amended 2022 return, you should use these instructions.
You should use this 2022 version of Form 8936.

To prevent the hassle that I just went through (IRS agent had never heard of the Transition Rule), I suggest that your 2022 1040-X "Explanation of Changes" box should mention that you are filing in accordance with Internal Revenue Bulletin No. 2023-16, page 749, which describes section 13401(l) of the IRA, otherwise known as the Transition Rule.

irb23-16.pdf (irs.gov)

I filed electronically via Taxact, and mentioned the above text verbatim in the Explanation of Changes box of my 1040-X. However 2 months after filing, I've now received a rejection letter with the following text, which doesn't make much sense to me, since I'm filing under pre-IRA rules for the 2022 tax period. I plan to appeal this tooth and nail as I believe I have the law firmly on my side. Any suggestions or recommendations on what I can do for my appeal? Understood that none of this constitutes professional advice.

Text from rejection letter:

We can't allow your claim for refund.

Thank you for your Form 1040X received Oct. 13, 2024. For the tax period 2022, your vehicles from Form 8936 Clean Vehicle Credits do not qualify. Your vehicles were serviced on Aug. 15, 2022. To qualify the vehicles would have been placed in service April 18, 2023, and after.

 

[Mygrain]

gultin,

Sorry to hear that you got a rejection letter. First of all, in the eyes of the IRS, your new Rivian is a qualified plug-in electric drive motor vehicle, NOT a clean vehicle. The distinction may be important for your appeal.

If Taxact actually used a version of form 8936 titled "Clean Vehicle Credits" for an amended 2022 return, then it used the wrong version of the form. That was the title of Form 8936 beginning with tax year 2023. For tax year 2022, the form (link in my post above) was titled "Qualified Plug-in Electric Motor Drive Vehicle Credit." In your case (and all others like it), using the latest version of Form 8936 is the wrong thing to do, but that may be the default in Taxact.

The IRS's use of the term "Clean Vehicle" started after President Biden signed the Inflation Reduction Act (with new rules for EV tax credits) into law. The archived version of the instructions linked in my post above (and NO LONGER AVAILABLE on IRS website) explains the difference:

What’s New​

Qualified plug-in electric drive motor vehicles. The credit for qualified plug-in electric drive motor vehicles is not available for vehicles placed in service after 2022. See Qualified Plug in Electric Drive Motor Vehicle, later. ​

New clean vehicles. The credit for new clean vehicles is available for vehicles placed in service after 2022. See New Clean Vehicle, later.​

How to appeal .... I'd start with "oops" I used the wrong version of Form 8936 and here's the correct version properly filled out. And reiterate that you are filing in accordance with Internal Revenue Bulletin No. 2023-16, page 749, which describes section 13401(l) of the IRA, otherwise known as the Transition Rule. Because the appropriate instructions for Form 8936 (for tax year 2022) are no longer available on the IRS website, your appeal should include a copy of those instructions for the appeals agent to review. Page 3 of those instructions includes the following explanation of the Transition Rule:

Line 3​

Enter 08/15/2022 if you qualify and elect to apply the transition rule discussed below. ​

Transition rule. If you purchased, or entered into a written binding contract to purchase, a qualified plug-in electric drive motor vehicle after 2021 and before August 16, 2022, you may elect to treat such vehicle as having been placed in service on August 15, 2022, the day before the enactment date of the Inflation Reduction Act of 2022. ​

Finally, fax your appeal (instead of mailing it). It may get processed more quickly if you fax it. The facts are in your favor, so persevere.

 

[gultin]

gultin,

Sorry to hear that you got a rejection letter. First of all, in the eyes of the IRS, your new Rivian is a qualified plug-in electric drive motor vehicle, NOT a clean vehicle. The distinction may be important for your appeal.

If Taxact actually used a version of form 8936 titled "Clean Vehicle Credits" for an amended 2022 return, then it used the wrong version of the form. That was the title of Form 8936 beginning with tax year 2023. For tax year 2022, the form (link in my post above) was titled "Qualified Plug-in Electric Motor Drive Vehicle Credit." In your case (and all others like it), using the latest version of Form 8936 is the wrong thing to do, but that may be the default in Taxact.

The IRS's use of the term "Clean Vehicle" started after President Biden signed the Inflation Reduction Act (with new rules for EV tax credits) into law. The archived version of the instructions linked in my post above (and NO LONGER AVAILABLE on IRS website) explains the difference:

What’s New​

Qualified plug-in electric drive motor vehicles. The credit for qualified plug-in electric drive motor vehicles is not available for vehicles placed in service after 2022. See Qualified Plug in Electric Drive Motor Vehicle, later. ​

New clean vehicles. The credit for new clean vehicles is available for vehicles placed in service after 2022. See New Clean Vehicle, later.​

How to appeal .... I'd start with "oops" I used the wrong version of Form 8936 and here's the correct version properly filled out. And reiterate that you are filing in accordance with Internal Revenue Bulletin No. 2023-16, page 749, which describes section 13401(l) of the IRA, otherwise known as the Transition Rule. Because the appropriate instructions for Form 8936 (for tax year 2022) are no longer available on the IRS website, your appeal should include a copy of those instructions for the appeals agent to review. Page 3 of those instructions includes the following explanation of the Transition Rule:

Line 3​

Enter 08/15/2022 if you qualify and elect to apply the transition rule discussed below. ​

Transition rule. If you purchased, or entered into a written binding contract to purchase, a qualified plug-in electric drive motor vehicle after 2021 and before August 16, 2022, you may elect to treat such vehicle as having been placed in service on August 15, 2022, the day before the enactment date of the Inflation Reduction Act of 2022. ​

Finally, fax your appeal (instead of mailing it). It may get processed more quickly if you fax it. The facts are in your favor, so persevere.

@Mygrain thank you! I checked my amended return filed via Taxact, and the form title is "8936 Qualified Plug-in Electric Drive Motor Vehicle Credit", Rev. January 2023. That's the same form from your previous post. So it looks to me that the form Taxact used is actually the correct one. That is why the language used in the rejection letter, which refers to "Clean Vehicle Credits", doesn't make much sense to me.

I will prepare an appeals statement and point to the language you stated in the bulletin (which I had already included in my original 1040-X Explanation of Changes to bo avail btw) and also include copy of my signed binding agreement with Rivian.

Also, the rejection letter doesn't provide an address or a fax number to send the appeal. Can that information be found somewhere on the IRS website? Are the appeals addresses/fax numbers specific to geographical regions?

What a mess, SMH!

 

[Mygrain]

Also, the rejection letter doesn't provide an address or a fax number to send the appeal. Can that information be found somewhere on the IRS website? Are the appeals addresses/fax numbers specific to geographical regions?

If there's nothing in your letter about how to appeal or reply, maybe you can just start over and try again. (You can file more than one 1040-X for a given tax year.) Maybe file manually with paper documents the next time. Hopefully, a more astute agent will review whatever you decide to do next.

For what it's worth, my letter came in a hand-addressed envelope and said, "We can't process your claim ... because your supporting information was not complete." "... the credit should be claimed in 2023, not 2022." "If you do not agree, please provide a legal citation or IRS publication that allows the credit in the year the contract was entered into."

My letter included the name of the agent to whom I should reply along with a fax number and a phone number.

 

[usofrob]

I used online TurboTax and I put in the correct VIN, but it wouldn't let me select 2025. So, I just downloaded the PDF and modified the 2022 to 2025, then printed it out. I thought about just striking through the 2022 and putting 2025 with my initials. But I thought it'd probably be better just to have it correct in the first place.

I just got my check in the mail for my refund. That was really quick!

FYI: I didn't send a copy of the binding agreement. I used this text in the Explanation of Changes

Filing in accordance with Internal Revenue Bulletin No. 2023-16, page 749,
Which describes section 13401(l) of the Inflation Reduction Act,
a.k.a. the Transition Rule: “...
for a taxpayer who ... entered into a written binding contract to purchase a ... vehicle
... before the date of enactment of the IRA (August 15, 2022)... and before the date of
enactment of the IRA (August 16, 2022), and placed such vehicle in service on or
after the date of enactment of the IRA. The transition rule provides that such a
taxpayer may elect ... to treat such vehicle as having been placed in service on the
day before the date of enactment of the IRA.”

 

[jotam]

I just received the check yesterday and I cannot thank you enough for the valuable support from everybody in this thread. I can’t imagine how painful the process would be without your guidance. Some data points here. I mailed in the paperwork and was received on 11/22/24 and adjusted on 1/3/25 and I received the check on 1/8/25. So much quicker than I expected.

 

[KenCar]

I mailed my amended return in late September 2024, following the steps described here. The IRS has sent me nothing yet. So I'm shocked to see people getting their refunds so quickly. What should I do? What is the address for the "check my return" website?

Update: I found the IRS check-my-return website (https://www.irs.gov/refunds). I entered the information they required. The website says: "The information you entered doesn't match our records". I know they got my tax return; I sent it Certified Mail.

I called the IRS automated phone number for checking amended returns, 866-464-2050. It asked a few more questions and actually gave some answers. My return was "received" two weeks after the post office delivered it. It was "accepted" on January 3rd, and the refund is on its way.

 

[copperboy]

https://sa.www4.irs.gov/wmar/login

 

[SkiLizardHead2]

Happy camper today since I just received my IRS refund check for 7500 plus almost 1k in interest in near record cycle time - sent paper based amended 2022 return (1040X/8936) in early Dec 2024 and included references to IRS bulletins and transition rule as recommended by Mygrain and others. Did not send copy of binding contract.

Thanks so much to Mygrain and all those that contributed to this thread!!!

 

[TD-EV]

Another happy camper after receiving my 2022 amended return check today. Followed the advice and used the verbiage from @Mygrain earlier in this thread. Thanks all for your contributions and knowledge sharing.

I amended my return in TurboTax (local install), printed out the relevant forms and mailed it all into the IRS per the TurboTax instructions. For the Model Date, I manually crossed out "2023" on the TT-supplied Form 8936 (Revised Jan 2023) and wrote in "2025". The amendment timeline for my 2025 R1S looked like this:
10/24/24: Mailed to IRS (USPS Certified Mail)
10/29/24: Received at IRS (per USPS tracking)
11/19/24: IRS site showed as Received
1/3/25: IRS site showed as Adjusted
1/13/25: Received check for 7500 + ~1k in interest

 

[Jard]

I am guessing you are all lucky to have filed and received refunds before the recent Executive Orders and (my guess) attempts to repeal the Inflation Reduction Act.

I filed an amended return and got a “We can’t process your claim for the tax periods listed above” letter dated 13 December 2024 stating “Vehicle placed in service date does not match the vehicle made year”.

I am getting ready to submit another attempt via paper. Let’s see what happens.

Edit: My accountant submitted via mail with a faxed signature(?) and it arrived via USPS on 17 January.

 

[Mr Midnight]

Thanks to all the previous posters for this incredibly useful information. Had one additional question here.

For those of you who signed a binding agreement before 8/16/2022 and subsequently filed an amendment to your 2022 taxes, which version of Form 1040-X did you use?

Did you use the most current version of that form, or did you try to find the older 2022 version? (Or does it not matter?)

Thanks in advance!

 

[Mygrain]

Did you use the most current version of that form, or did you try to find the older 2022 version? (Or does it not matter?)

Rev. July 2021. I used TurboTax to fill out the forms to amend my '22 return, then mailed the paperwork. That's the version TurboTax filled out for me. Here's a link to the PDF 1040-X Rev. July 2021.

 

[Jard]

I am guessing you are all lucky to have filed and received refunds before the recent Executive Orders and (my guess) attempts to repeal the Inflation Reduction Act.

I filed an amended return and got a “We can’t process your claim for the tax periods listed above” letter dated 13 December 2024 stating “Vehicle placed in service date does not match the vehicle made year”.

I am getting ready to submit another attempt via paper. Let’s see what happens.

Edit: My accountant submitted via mail with a faxed signature(?) and it arrived via USPS on 17 January.

my new amended return now shows in the IRS system as received on 1/21/25

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