I received a 1099 MISC as a rebate after installing a photovoltaic system

[John Sang]

I signed up with Sunrun and they istalled a photovoltaic system.  I received a 1099MISC.  Does this qualify as the manufacturer's incentive payment?

[KrisD15]

Yes, for the income.

That will make it "other income" on Schedule 1.

You'll pay income tax on it, but not self-employment tax.

(This is different than a rebate, a rebate is returning your money, and incentive is a payment)

This amount cannot be used as part of the cost of the system if you apply for an energy credit.