Deductions & credits

Thanks, but I don’t understand what you mean.  Yes, line 6a is the total cost but according to the instructions for 5695, “If you received a subsidy from a public utility for the purchase or installation of an energy conservation product and that subsidy wasn't included in your gross income, you must reduce your cost for the product by the amount of that subsidy before you figure your credit.”. To me, this means that line 6a is reduced by the rebate before the 30% credit is calculated. For example, if the cost of the system is $45,000 and the rebate is $15,000, the total paid for the system is $30,000 and the credit is $30,000 x .3 = $9,000.  Without the rebate, the cost is $45,000 and the credit is $45,000 x .3 = $13,500.  I don’t know what you meant by “Unless your state rebate is larger than 70% of the cost, it will not affect your return”.  Could you provide a specific example of what you meant using my example numbers?