IRS UPDATE: 2025 Transition Relief for Car Loan Interest Reporting

Big news for lenders, borrowers, and tax professionals! 

Under the One Big Beautiful Bill Act (OBBBA), a new federal tax deduction for car loan interest takes effect—and the IRS has just issued transition relief for 2025. Here’s what it means for you: 

Who Qualifies? 

To qualify for the new car loan interest deduction: 

  • The loan must be for a new vehicle that underwent final assembly in the United States 
  • The loan must originate between January 1, 2025, and December 31, 2028 
  • Eligible vehicles include cars, minivans, SUVs, pickup trucks, vans, or motorcycles with a gross vehicle weight rating under 14,000 pounds

IRS Transition Relief (Notice 2025-57)

For 2025, the IRS will not impose penalties on lenders who make a good-faith effort to comply with the new reporting requirements for interest payments of $600 or more. 

Lenders can meet these requirements by providing borrowers with the total amount of interest paid through any of the following methods: 

  • A secure online portal accessible to the borrower 
  • A monthly statement 
  • An annual statement summarizing total interest 
  • Or any similar method that provides accurate information 

Retroactive Coverage

Even loans issued before July 4, 2025 (the date OBBBA was signed) may qualify—as long as they meet the eligibility criteria above. 

What You Should Do 

For Lenders: 

  • Update your systems to track and report interest payments accurately 

For Borrowers: 

  • Keep copies of loan documents and interest statements for tax filing 

For Tax Professionals: 

  • Stay tuned for updated IRS reporting forms and instructions 

Sai CPA Services Insight:

This new deduction could offer significant savings for qualifying vehicle owners and create new compliance steps for lenders. We’ll continue monitoring IRS updates to help our clients stay ahead of these changes. 

If you have questions about how this impacts your business or your clients, contact Sai CPA Services today for personalized guidance. 

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