You can access and register your vehicle at IRS Energy Credits Online. Each time an eligible vehicle is sold, the registered dealer, with the buyer present, will complete a time-of-sale report at the IRS website. (Registration is initially limited to one authorized official per dealership. In December, this initial user will be able to authorize additional users to submit time-of-sale reports for your dealer/seller.) The report will be accepted/rejected in real-time. The dealer provides a copy of the report to the buyer. Payment to the dealer will occur in 72 hours.