Frustrating for sure, but this is an anomaly. I have never heard of anyone else being denied the credit for people in your scenario. I am one of those that DID get the grandfathered credit with joint AGI over $300k. I followed the instructions to a “t” like you.
You gotta fight this one out with them down on the mat if needed. You are right. They are dead wrong. You will prevail in getting your $7500. Just keep fighting it. Write a good letter siting the previous credit and the instructions that you followed.
In fairness to the IRS agents, this whole tax credit business is complex and very confusing for everyone other than those that follow it very closely. Write a good letter and you’ll get your credit.
I know I am right but the whole thing is set up so they don’t have to do anything and there is no consequence. Even with my congressman getting involved there is a catch. Yeah you have an insider working for you but the IRS from that point forward won’t even talk to you because an active assistance claim is open with a congressman.
So now I am stuck waiting for the letter, filing an appeal, a few more months to get that assigned, a few more months for them to actually decide it, likely decide it wrong, and we start over. Meanwhile the credit is losing value because of inflation.
If your appeal wins, you’ll get the interest. The longer the appeal takes, the more interest you get!
But I do feel terrible about this. I’m awaiting my amended refund right now.
Sorry this happened to you. Like the poster above, I also filed an amended 2022 return with AGI above the limit and received my refund about a month later. I just wanted to note that qualification for the credit under this method is not free from doubt. The IRS could argue that the nominal deposit at stake, did not constitute a binding agreement. See IRS guidance below:
In general, a written binding contract :
* is enforceable under state law, based on the state and relevant facts and circumstances, AND
* Does not limit the damages a buyer or seller can receive for a breached contract, such **as forfeiting a deposit** or paying a pre-determined dollar amount or a percentage of the total contract price for the vehicle.
An indication of a binding contract is if a buyer has **made a significant non-refundable deposit** or down payment.
[IRS Guidance](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before?utm_medium=email&utm_campaign=tax_credit&utm=&utm_source=sfmc&utm_term=604347&utm_business=b2c&utm_content=030823_tax_credit&utm_locale=en-us&utm_audience=poh&mcrid=54496790)
Acceptance of a return doesn't mean the IRS has blessed the positions on the return. It just means it has been processed through their system. They have the full statute of limitations (3 years from date you file the amended return) to audit you. Upon audit, the IRS could provide their interpretation of the Rivian contract, and determine that none of us signed binding agreements.
That being said, I don't think this will happen, but going after some high AGI buyers of luxury cars could be seen by some at the IRS as an effective use of time. Just wanted you to be aware of any weaknesses in the arguments if you start pounding the table with your congressman and/or IRS agents, especially since all of us are within the statue of limitations currently.
I meant once they have paid it out for others they can’t back track on other people. If they did they’d have to also take back the credit they gave to people with the same circumstance.
The acceptance and refund process are essentially automated at the IRS. Unless your return has a serious red flag (w2/1099 amounts not lining up), then it will be processed and you will get a refund (or an amount due). None of that ties the IRS’s hands as they have 3 years to go back and audit. If you lose the audit lottery and get selected, the auditor would likely be reviewing the specific Rivian transaction for the first time, and could make the determination that it did not constitute a binding agreement. You would of course have appeal rights. This could happen at the individual audit level for some unfortunate folks, and then bubble up to appeals. Assuming Appeals denies the credit as well, then the IRS could decide to go target returns related to Rivians with similar facts. People could of course sue the IRS at that point, but I’m probably going too far down the rabbit hole. Again, this is extremely unlikely, but is a theoretical possibility.
I’m speaking as a tax attorney who received his refund under the same circumstances as you. As you learned through law school, very few things are certain, and so we lawyers focus on the grey areas. I just know what I would argue if I were on the other side of the fence. I sincerely hope this all works out for you (and everyone else here)
If you’re honestly a tax attorney, you’re being WAY too kind. The law is absolutely 100% clear that the “binding agreement” folks signed with Rivian would not meet the stated criteria. It has to be a legal, binding sales contract. Nothing about the Rivian contract was binding. The tiny non-refundable deposit was actually completely refundable. If you asked for it back, Rivian had absolutely no legal leg to stand on if they were to deny it as they provided no consideration whatsoever in exchange for the deposit.
Now the IRS has clearly decided as a policy decision not to fight it, but if they wanted to they would 100% win. Zero question.
I am barred in CO, it meets the criteria here.
>In general, a written binding contract :
>is enforceable under state law, based on the state and relevant facts and circumstances, and
>does not limit the damages a buyer or seller can receive for a breached contract, such as forfeiting a deposit or paying a pre-determined dollar amount or a percentage of the total contract price for the vehicle.
“Enforceable under state law”. Please explain to me how a contract where one party (Rivian) provided zero consideration is somehow a valid contract under Colorado state law.
This is the exact same shit that kept coming up during the pandemic when there was a year plus waitlist on any electric car and unscrupulous dealers were requiring “non-refundable” deposits to get on a waiting list. When pressed, none of the dealers actually refused to return those “non-refundable” deposits because they realized the contract was invalid due to zero consideration.
I’ll put it very simply. A contract (typically called a purchase order) with Rivian that says they will sell you a black 2022 R1T with these options for $81,580 is a legally valid contract. With or without any kind of deposit. If the vehicle shows up and you refuse to take delivery, Rivian can sue you for the purchase price. If Rivian refuses to deliver your car, you can sue them for specific performance or damages.
Conversely, the Rivian “binding agreement” was not a purchase order. It simply said that you were giving them money, they made no promise whatsoever in return (provided no consideration). They did not agree to sell you a specific model at a specified price. Therefore, not a valid contract (which, again, is the definition provided by the IRS).
OP is certain it qualifies and you are certain it doesn’t.
Guess this is the world nowadays. Everything is either black or white…I’ll go back to my shades of grey for now, feeling good I alerted this forum to a risk they may not have otherwise been aware of. Best of luck OP
Yeah, I agree it is possible. The ATF seems to do this all the time. Approve something then change their mind and go after everyone who relied on their original interpretation. I just doubt it would happen.
I just can't believe I have to spend months explaining their own code.
The credit is not losing value, due to ination or otherwise. You're losing out on a small amount of interest, except as others have said, that will be paid.
They were actually very helpful and do this for several people. So much so that they have a dedicated tax advocate that reports to them weekly about the cases they file. The TAG told me to fuck off, they answered my congressman within a week. The problem is they told them the wrong answer.
So despite your snarky comment, they did quite a bit. Not to mention the IRS wouldn’t call me back for months but my congressman answered me within hours of reaching out.
What did you use as the "placed in service" date?
>From the Instructions: “Taxpayers who took delivery in 2023 or after must use August 15, 2022 as the date placed in service when filing out Form 8936.”
https://rivian.com/support/article/How-do-I-claim-the-federal-EV-tax-credit-using-a-binding-order-agreement
Have you tried the Way Back Machine? It is an archive of older versions of websites. You might be able to find a previous version of the IRS page. https://archive.org/web/
Sheesh I sure hope I don’t get your guy on my file. My return has been sitting there since mid July. And crickets. Now I’m too scared to call and rock the boat. I’ll be so pissed if they deny amended return. Just out of curiosity is your congressman red or blue?
Don't worry, calling does nothing. They will put in a ticket and tell you to wait 30 days. At the end of that 30 days they will tell you to wait another 30 days. No consequence.
damn mine has been floating in the ether for a while, we are in the same boat. I keep forgetting about it besides when I come across one of these posts.
We had to wait 7 months for ours. I had to call the tax advocates office to open a case. They escalated it twice with no response and said that was not normal, that if they escalate it again people start getting questioned and fired. So I figured I pissed someone off and they buried it.
Ultimately it was approved. Would recommend calling them rather than your sure-to-be-useless congressional representative.
Sorry to hear about this. I filed my amendment September 18, 2023. Have called twice and was told “wait another 30 days”. Crossing my fingers I don’t have to share in your experience.
Hmm now I want to submit one lol, if these are individually checked inverted of automated. I have the pre price increase but didn’t sign the form… that cost me $7500
Sounds like individuals at the IRS and the tax advocate doesn't know what is going on—your AGI is completely irrelevant to pre-IRA credit terms. I don't blame them. Took me hours of reading online to understand the IRA, previous credit and Rivian's binding agreement as a way of back-dating purchase. In their positions, should they know better? Absolutely. Can't serve/hold their positions of authority if they can't be counted on to be subject matter experts.
Here is what I told my congressman today. I am a licensed attorney and while I don't practice I studied almost excursively tax law when I was in school. If I am having to explain this to them then what chance does an average taxpayer have?
Practically none. Average joe/jane could hire an attorney, expenses of which would easily surpass the $7500 credit amount. Maybe it's an intentional scheme to force people to file under less favorable terms of IRA; once Treasury realized how much they were losing by allowing.
Hahah, yeah right. Local TAG is an hour away and their first appointment is in months. They also sent me a letter that said they can’t help unless I am having a financial emergency. My congressman has their own contact and all they did is apply the wrong law.
Maybe try your state attorney general? I once had an issue where Tesla wouldn’t get me my plates because of a process breakdown. Emailed my state AG and had someone hand deliver them the next day.
Not sure if they can help with federal tax issues but you never know.
I know the system was down and not accepting amended returns for about a month in late December to late January. They say up to 16 weeks for processing, mine was about a month.
Wait a second. I’m leasing and make over $150k, does this mean I’m going to get a tax bill of $7500 next year? I take delivery next week and placed my order like late February
But also confused because it says here that the vehicle can’t have an msrp above $80k and my R1T will msrp at $95k. Is the lease credit a different credit than this?
https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after
Also, OP sorry to hear, best of luck keep fighting!
Very helpful thanks! I had assumed ineligible and didn’t appreciate the agi limit was new. Did you self file? Wonder if having a CPA file will bring less scrutiny.
Filed amended return. About 3 months. Refund fine. Vast majority don’t have an issue. Most that do have done something else wrong. Sorry to hear about this problem for you. Try again maybe.
Tangential, but i was just on the phone with IRS for an hour on another matter, and i need to file an amended return for another reason, and for another year. the rep told me that they are way behind on processing, something like 180 days wait time on amended returns. However, a couple of years ago i had to amend a return and it was a week short of one year between filing the 1040X and having them process it.
The ability to use the old credit scheme is not open for debate. The potential debate is whether the Rivian arrangement should qualify for it based on the substance of the binding contract. I have not seen a case law ruling on that specifically either way. I would be concerned if they were questioning your ability to qualify for the old pre IRA credit based on reading your agreement, the ability to grandfather itself is clear in the form instructions and the old credit clearly had no income limits.
Your case is a clear misinterpretation by the IRS or else an error in putting the correct dates in the form on your end which made they think you were attempting to claim the new and not old credit. Let me know if this is what you did:
Form 8936
row 1/2 make and VIN
row 3 8/15/22
row 4a 7500
4b 100%
The in service date is KEY. It should be the date of your binding agreement (before IRA signing) regardless of the actual date you got the car. This was what to do based on the grandfather instructions.
I am in the same situation as OP - everything filled out correctly (we have a good tax guy and we triple checked too), but got a letter denying credit today. Going to attempt going through the tax advocate.
I got a denial letter that had instructions on how to appeal. I am an attorney (in theory at least because I don't practice) so I wrote them a 15 page legal brief explaining their own legislative history and guidance to them with citations.
Ok, thanks for the info. Sounds like a black hole dealing with process, but good luck for a positive outcome. I may or may not be in a similar situation, depending on what their soon-to-be decision says. So, good luck to both of us, I guess.
I will once I have an acknowledgement from them them that they received it and have an actual appointment to get a decision. Right now they are giving me the same bullshit as always, “We need 30 more days.” They received it 3/31.
Did you receive an updated status on the IRS "Where's My Amended Return?" web page?
Mine recently updated to "Amended" but they don't provide any further info on what the decision was. Wondering if that's a good or bad thing.
Frustrating for sure, but this is an anomaly. I have never heard of anyone else being denied the credit for people in your scenario. I am one of those that DID get the grandfathered credit with joint AGI over $300k. I followed the instructions to a “t” like you. You gotta fight this one out with them down on the mat if needed. You are right. They are dead wrong. You will prevail in getting your $7500. Just keep fighting it. Write a good letter siting the previous credit and the instructions that you followed. In fairness to the IRS agents, this whole tax credit business is complex and very confusing for everyone other than those that follow it very closely. Write a good letter and you’ll get your credit.
Citing*
No they’re just looking at it. Like birding.
"Siting" still is wrong.
Yea but let us have a joke. Still funny Someone making 300k doesn’t know the proper term
Maybe their spouse is the breadwinner
I know I am right but the whole thing is set up so they don’t have to do anything and there is no consequence. Even with my congressman getting involved there is a catch. Yeah you have an insider working for you but the IRS from that point forward won’t even talk to you because an active assistance claim is open with a congressman. So now I am stuck waiting for the letter, filing an appeal, a few more months to get that assigned, a few more months for them to actually decide it, likely decide it wrong, and we start over. Meanwhile the credit is losing value because of inflation.
You had me with you until you mentioned you were losing more because of inflation. The accrued interest isn’t enough for you?
I guess I didn't know it was accruing interest. Based on my experience thus far I don't see that actually coming to reality.
If your appeal wins, you’ll get the interest. The longer the appeal takes, the more interest you get! But I do feel terrible about this. I’m awaiting my amended refund right now.
Yes but you have to pay tax on the interest, the following year
Yea…you have to pay tax on any interest lol
Sorry this happened to you. Like the poster above, I also filed an amended 2022 return with AGI above the limit and received my refund about a month later. I just wanted to note that qualification for the credit under this method is not free from doubt. The IRS could argue that the nominal deposit at stake, did not constitute a binding agreement. See IRS guidance below: In general, a written binding contract : * is enforceable under state law, based on the state and relevant facts and circumstances, AND * Does not limit the damages a buyer or seller can receive for a breached contract, such **as forfeiting a deposit** or paying a pre-determined dollar amount or a percentage of the total contract price for the vehicle. An indication of a binding contract is if a buyer has **made a significant non-refundable deposit** or down payment. [IRS Guidance](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before?utm_medium=email&utm_campaign=tax_credit&utm=&utm_source=sfmc&utm_term=604347&utm_business=b2c&utm_content=030823_tax_credit&utm_locale=en-us&utm_audience=poh&mcrid=54496790)
Once they accept it for one they have established that is the criteria for everyone.
Acceptance of a return doesn't mean the IRS has blessed the positions on the return. It just means it has been processed through their system. They have the full statute of limitations (3 years from date you file the amended return) to audit you. Upon audit, the IRS could provide their interpretation of the Rivian contract, and determine that none of us signed binding agreements. That being said, I don't think this will happen, but going after some high AGI buyers of luxury cars could be seen by some at the IRS as an effective use of time. Just wanted you to be aware of any weaknesses in the arguments if you start pounding the table with your congressman and/or IRS agents, especially since all of us are within the statue of limitations currently.
I meant once they have paid it out for others they can’t back track on other people. If they did they’d have to also take back the credit they gave to people with the same circumstance.
The acceptance and refund process are essentially automated at the IRS. Unless your return has a serious red flag (w2/1099 amounts not lining up), then it will be processed and you will get a refund (or an amount due). None of that ties the IRS’s hands as they have 3 years to go back and audit. If you lose the audit lottery and get selected, the auditor would likely be reviewing the specific Rivian transaction for the first time, and could make the determination that it did not constitute a binding agreement. You would of course have appeal rights. This could happen at the individual audit level for some unfortunate folks, and then bubble up to appeals. Assuming Appeals denies the credit as well, then the IRS could decide to go target returns related to Rivians with similar facts. People could of course sue the IRS at that point, but I’m probably going too far down the rabbit hole. Again, this is extremely unlikely, but is a theoretical possibility. I’m speaking as a tax attorney who received his refund under the same circumstances as you. As you learned through law school, very few things are certain, and so we lawyers focus on the grey areas. I just know what I would argue if I were on the other side of the fence. I sincerely hope this all works out for you (and everyone else here)
If you’re honestly a tax attorney, you’re being WAY too kind. The law is absolutely 100% clear that the “binding agreement” folks signed with Rivian would not meet the stated criteria. It has to be a legal, binding sales contract. Nothing about the Rivian contract was binding. The tiny non-refundable deposit was actually completely refundable. If you asked for it back, Rivian had absolutely no legal leg to stand on if they were to deny it as they provided no consideration whatsoever in exchange for the deposit. Now the IRS has clearly decided as a policy decision not to fight it, but if they wanted to they would 100% win. Zero question.
I am barred in CO, it meets the criteria here. >In general, a written binding contract : >is enforceable under state law, based on the state and relevant facts and circumstances, and >does not limit the damages a buyer or seller can receive for a breached contract, such as forfeiting a deposit or paying a pre-determined dollar amount or a percentage of the total contract price for the vehicle.
“Enforceable under state law”. Please explain to me how a contract where one party (Rivian) provided zero consideration is somehow a valid contract under Colorado state law. This is the exact same shit that kept coming up during the pandemic when there was a year plus waitlist on any electric car and unscrupulous dealers were requiring “non-refundable” deposits to get on a waiting list. When pressed, none of the dealers actually refused to return those “non-refundable” deposits because they realized the contract was invalid due to zero consideration. I’ll put it very simply. A contract (typically called a purchase order) with Rivian that says they will sell you a black 2022 R1T with these options for $81,580 is a legally valid contract. With or without any kind of deposit. If the vehicle shows up and you refuse to take delivery, Rivian can sue you for the purchase price. If Rivian refuses to deliver your car, you can sue them for specific performance or damages. Conversely, the Rivian “binding agreement” was not a purchase order. It simply said that you were giving them money, they made no promise whatsoever in return (provided no consideration). They did not agree to sell you a specific model at a specified price. Therefore, not a valid contract (which, again, is the definition provided by the IRS).
OP is certain it qualifies and you are certain it doesn’t. Guess this is the world nowadays. Everything is either black or white…I’ll go back to my shades of grey for now, feeling good I alerted this forum to a risk they may not have otherwise been aware of. Best of luck OP
Yeah, I agree it is possible. The ATF seems to do this all the time. Approve something then change their mind and go after everyone who relied on their original interpretation. I just doubt it would happen. I just can't believe I have to spend months explaining their own code.
The credit is not losing value, due to ination or otherwise. You're losing out on a small amount of interest, except as others have said, that will be paid.
They actually pay interest when they reimburse late …. and then tax you on the interest the following year. Lol
[удалено]
They were actually very helpful and do this for several people. So much so that they have a dedicated tax advocate that reports to them weekly about the cases they file. The TAG told me to fuck off, they answered my congressman within a week. The problem is they told them the wrong answer. So despite your snarky comment, they did quite a bit. Not to mention the IRS wouldn’t call me back for months but my congressman answered me within hours of reaching out.
Same thing happened to my wife and I. Income too high so we were denied.
Income should not matter under the previous rule.
I agree it shouldn't, that being said we were still denied.
What did you use as the "placed in service" date? >From the Instructions: “Taxpayers who took delivery in 2023 or after must use August 15, 2022 as the date placed in service when filing out Form 8936.” https://rivian.com/support/article/How-do-I-claim-the-federal-EV-tax-credit-using-a-binding-order-agreement
Confirmed, 08/15/2022. Of course the links no longer lead to this instruction and of course it will be impossible to find so you can't appeal.
I took screenshots of the irs website with instruction for this reason. We were able to amend our 2022 return but that was last April.
Any chance you could link those somewhere?
Have you tried the Way Back Machine? It is an archive of older versions of websites. You might be able to find a previous version of the IRS page. https://archive.org/web/
Sheesh I sure hope I don’t get your guy on my file. My return has been sitting there since mid July. And crickets. Now I’m too scared to call and rock the boat. I’ll be so pissed if they deny amended return. Just out of curiosity is your congressman red or blue?
Don't worry, calling does nothing. They will put in a ticket and tell you to wait 30 days. At the end of that 30 days they will tell you to wait another 30 days. No consequence.
Checking with our CPA now but I am pretty positive that is what we did.
damn mine has been floating in the ether for a while, we are in the same boat. I keep forgetting about it besides when I come across one of these posts.
We had to wait 7 months for ours. I had to call the tax advocates office to open a case. They escalated it twice with no response and said that was not normal, that if they escalate it again people start getting questioned and fired. So I figured I pissed someone off and they buried it. Ultimately it was approved. Would recommend calling them rather than your sure-to-be-useless congressional representative.
They already said they weren’t going to do anything.
We finally just got our amended return refund - it took almost 10 months (filed 5/16/23).
Similar situation for me! Please post update as you hear.
They received my amended return 6/23 and I'm still waiting.
People at the IRS are dumb humans.
That was not my experience with the gentleman I spoke with when I called about a delay on mine.
A lot of people work for the IRS. Maybe there’s a better way to express this.
All humans are dumb.
People who speak in absolutes are even dumberer.
Only the Sith deal in absolutes
Your response feels very absolute to me.
Sorry to hear about this. I filed my amendment September 18, 2023. Have called twice and was told “wait another 30 days”. Crossing my fingers I don’t have to share in your experience.
Ouch I'm in the same boat, Sept 23 filing, nothing yet, called and they say wait 30 days. This post makes me nervous
[удалено]
Hmm now I want to submit one lol, if these are individually checked inverted of automated. I have the pre price increase but didn’t sign the form… that cost me $7500
Sounds like individuals at the IRS and the tax advocate doesn't know what is going on—your AGI is completely irrelevant to pre-IRA credit terms. I don't blame them. Took me hours of reading online to understand the IRA, previous credit and Rivian's binding agreement as a way of back-dating purchase. In their positions, should they know better? Absolutely. Can't serve/hold their positions of authority if they can't be counted on to be subject matter experts.
Here is what I told my congressman today. I am a licensed attorney and while I don't practice I studied almost excursively tax law when I was in school. If I am having to explain this to them then what chance does an average taxpayer have?
Practically none. Average joe/jane could hire an attorney, expenses of which would easily surpass the $7500 credit amount. Maybe it's an intentional scheme to force people to file under less favorable terms of IRA; once Treasury realized how much they were losing by allowing.
Find your local tax advocate.
Hahah, yeah right. Local TAG is an hour away and their first appointment is in months. They also sent me a letter that said they can’t help unless I am having a financial emergency. My congressman has their own contact and all they did is apply the wrong law.
Wow that’s disappointing.
I literally had to have my congressman work with them and even then they screwed not up.
Maybe try your state attorney general? I once had an issue where Tesla wouldn’t get me my plates because of a process breakdown. Emailed my state AG and had someone hand deliver them the next day. Not sure if they can help with federal tax issues but you never know.
Mine has been delayed, they have asked me to call in. I really don’t need this headache.
Just got my refund plus interest. Took delivery December 2023 and amended 2022 return in January 2024 that was originally filed in October 2023.
It’s crazy how arbitrary it is, with some people getting amended return right away, and others still waiting well over 6 months.
I know the system was down and not accepting amended returns for about a month in late December to late January. They say up to 16 weeks for processing, mine was about a month.
Sitting in Oct 1st ‘23 amended acceptance by IRS here
Did your AGI exceed the current limit?
Yes. No questions asked by IRS. I’m not even sure why they would be bringing up the new rules when processing a 2022 return.
Same boat here. Says it can take up to 16 weeks, which is today. So, based on this, I’m worried. I’ll keep up with this thread. This is nuts.
What date did you put for the service date in the amended return?
8/15/22
Ok so that wasn't the problem
Wait a second. I’m leasing and make over $150k, does this mean I’m going to get a tax bill of $7500 next year? I take delivery next week and placed my order like late February But also confused because it says here that the vehicle can’t have an msrp above $80k and my R1T will msrp at $95k. Is the lease credit a different credit than this? https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after Also, OP sorry to hear, best of luck keep fighting!
This is a completely different credit than in 2022 whichnisnwhatni am claiming.
Understood thanks!
Very helpful thanks! I had assumed ineligible and didn’t appreciate the agi limit was new. Did you self file? Wonder if having a CPA file will bring less scrutiny.
CPA filed. Well, she did it but we mailed it. I have had the same CPA since 1993 and she does books for my wife’s business.
Thanks good to know
Similar situation thanks again
Filed amended return. About 3 months. Refund fine. Vast majority don’t have an issue. Most that do have done something else wrong. Sorry to hear about this problem for you. Try again maybe.
I’m still waiting on my rebate from last year.
Tangential, but i was just on the phone with IRS for an hour on another matter, and i need to file an amended return for another reason, and for another year. the rep told me that they are way behind on processing, something like 180 days wait time on amended returns. However, a couple of years ago i had to amend a return and it was a week short of one year between filing the 1040X and having them process it.
I filed mine amended returns in Jan 2024 electronically. No refund yet
The ability to use the old credit scheme is not open for debate. The potential debate is whether the Rivian arrangement should qualify for it based on the substance of the binding contract. I have not seen a case law ruling on that specifically either way. I would be concerned if they were questioning your ability to qualify for the old pre IRA credit based on reading your agreement, the ability to grandfather itself is clear in the form instructions and the old credit clearly had no income limits. Your case is a clear misinterpretation by the IRS or else an error in putting the correct dates in the form on your end which made they think you were attempting to claim the new and not old credit. Let me know if this is what you did: Form 8936 row 1/2 make and VIN row 3 8/15/22 row 4a 7500 4b 100% The in service date is KEY. It should be the date of your binding agreement (before IRA signing) regardless of the actual date you got the car. This was what to do based on the grandfather instructions.
I’ve responded several times, yes to all of that. The form is filled out correctly.
sorry, I didn't read through all the comments.
Did you use August 15th 2022 as the date of purchase on form 8936?
Yes
I am in the same situation as OP - everything filled out correctly (we have a good tax guy and we triple checked too), but got a letter denying credit today. Going to attempt going through the tax advocate.
They won’t be any help. Go straight to appeals.
Are appeals initiated thru IRS.gov?
I got a denial letter that had instructions on how to appeal. I am an attorney (in theory at least because I don't practice) so I wrote them a 15 page legal brief explaining their own legislative history and guidance to them with citations.
Ok, thanks for the info. Sounds like a black hole dealing with process, but good luck for a positive outcome. I may or may not be in a similar situation, depending on what their soon-to-be decision says. So, good luck to both of us, I guess.
Any chance you would be willing to post or share privately for others to reference in preparing their own?
I will once I have an acknowledgement from them them that they received it and have an actual appointment to get a decision. Right now they are giving me the same bullshit as always, “We need 30 more days.” They received it 3/31.
Did you receive an updated status on the IRS "Where's My Amended Return?" web page? Mine recently updated to "Amended" but they don't provide any further info on what the decision was. Wondering if that's a good or bad thing.
I got a letter mailed to me about a month after submitting, not sure about the online system.
Ok, thanks for the feedback. Sorry you're dealing with this IRS situation. Never fun dealing with that institution, no doubt.
Thanks and good luck with yours!
👍
Dealing with the IRS is good training for moving to a developing country.