Notice 2016-51 modifies earlier IRS guidance on the qualified plug-in electric drive motor vehicle credit, by changing the address where a manufacturer or domestic distributor of a foreign manufacturer sends certifications and quarterly reports under Notice 2009-89 (as amended by later notices).
Internal Revenue Bulletin 2016-37 (dated September 12, 2016) includes Notice 2016-51 that provides a new address to which a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) must send vehicle certifications and quarterly reports.
The new address is:
Internal Revenue Service
Director, Eastern Compliance Practice Area
2001 Butterfield Road, Mail Stop 5413
Downers Grove, IL 60515
Read text of Notice 2016-51 in IRB 2016-37 [PDF 150 KB]
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