Carl
Level 15

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There are several lines of thought on this, and here's mine.
If the amount you receive from the power company each year is less than what you pay the power company each year, then I would consider it a refund for the electricity I "gave back" and did not use. In such a case, I wouldn't report squat if the power company didn't send me a 1099-MISC or some other tax reporting document stating what they paid me.