Form 15400 Clean Vehicle Seller Report (attached) is a new form in 2023. If a client places into service (in essence, purchases) in the tax year a new or used clean vehicle, we need to ask the client for Form 15400 that was issued to the buyer from the seller (dealer). In the questionnaire, please add a question that if the client answers yes to having placed in service a new or used clean vehicle during the tax year that they need to upload a copy the completed and signed Form 15400 Clean Vehicle Seller Report to the portal