"Would not, then, the IRS update the guidance on their website? And, would not the guidance need to come from the IRS and not Ford?"

Yes, which is why I said "once the IRS certifies..."

Until then, people are still SOL with respect to the tax credit if they bought a 2005 FEH in 2006. But this IRS certification appears to be a rubber-stamp, meaning once the manufacturer sends in the proper paperwork the IRS will issue its certification. And apparently Ford has sent in that paperwork finally for the 2005 model yr.

Plus, I believe all Ford has said is that they sent in the necessary paperwork, and expect the IRS to issue a notice certifying the 2005 FEH for the tax credit in 2 months' time. They haven't told anyone that the 2005 FEH currently qualifies for the tax credit.

"While certification will not be official until the IRS provides the required acknowledgement, we have every reason to believe that the 2005 model will qualify for the tax credit"