Recent Updates

The following items have been recently added or updated:

Some Almost Forgotten Solar History

Berkeley Lab’s “Utility-Scale Solar, 2021 Edition”

Electrification of transportation sector = More Renewable Energy Needed

Tucson Electric Power (TEP) to provide 70% of its energy from solar and wind by 2035

A link to a good article on What You Need to Know to make Sure Your Solar Rooftop is Properly Valued at Time of Sale: Is Solar Sexy When You Sell Your Home?

APS- Residential Battery Pilot Program

See the section "Some things to pay attention to in Arizona", click on the various tabs.

  • New Discovery Could Improve Organic Solar Cell Performance

    While there is a growing market for organic solar cells ­­– they contain materials that are cheaper, more abundant, and more environmentally friendly than those used in typical solar panels – they also tend to be less efficient in converting sunlight to electricity than conventional solar cells. Now, scientists who are members of the Center for Computational Study of Excited-State Phenomena in Energy Materials (C2SEPEM) a new Read More
  • Know Your Rights

    Arizona law protects individual homeowners’ private property rights to solar access by dissolving any local covenant, restriction or condition attached to a property deed that restricts the use of solar energy. This law sustained a legal challenge in 2000. A Maricopa County Superior Court judge ruled in favor of homeowners in a lawsuit filed by their homeowners association seeking to force the homeowners to remove Read More
  • Home Battery Systems

    Rooftop solar panels are common in Arizona thanks to abundant sunshine, but to get even more use from the technology, homeowners are beginning to pair them with large home batteries. Batteries allow homeowners to store their surplus electricity, rather than send it to the grid in exchange for credit from their electric company. Read More
  • Solar Hot Water

    There are two types of solar water heating systems: active, which have circulating pumps and controls, and passive, which don't. The typical solar water heater is comprised of solar collectors and a well-insulated storage tank. The solar collector is a network of pipes that gathers the sun's energy, transforms its radiation into heat, and then transfers that heat to either water or a heat-transfer fluid. Read More
  • Federal Residential Renewable Energy Tax Credit

    (Information provided by DSIRE - Last reviewed 02/19/2009) The information below is somewhat dated, the incentives have been extended, but reduced.  See our more up to date article. Incentive Type:   Personal Tax Credit State:   Federal Eligible Renewable/Other Technologies:   Solar Water Heat, Photovoltaics, Wind, Fuel Cells, Geothermal Heat Pumps, Other Solar Electric Technologies Applicable Sectors:   Residential Amount:   26% Maximum Incentive:   Solar-electric systems Read More
  • Solar Building Design in Arizona

    The idea of using the sun to meet the energy needs in our buildings has been with us since the time of the Greeks, with some of the design manifestations even evident in the prehistoric structures of Arizona and the Southwest. There is a great historic tradition for Arizona buildings that utilize our most abundant resource, and the current increases in The idea of using Read More
  • How Not to- Battery Connections

    Photo shows the situation after a battery discharge test at 300 amps was terminated on a 1530 AH IBE battery string when one post melted. During the discharge test all cell voltages are logged. The sum of the cell voltages was 2.73 volts lower than the 48-volt string voltage. This is an average of 118 mv per inter-cell connection, 5-10 mv is the normal range Read More
  • 1 New Discovery Could Improve Organic Solar Cell Performance
  • 2 Know Your Rights
  • 3 Home Battery Systems
  • 4 Solar Hot Water
  • 5 Federal Residential Renewable Energy Tax Credit
  • 6 Solar Building Design in Arizona
  • 7 How Not to- Battery Connections

Blogs

  1. Solar Center Blog
Brian Czech
17 February 2019

What’s Really Green and What’s Really New

Ask Americans what the Green New Deal is all about, and you’ll get two basic answers. Most often you’ll hear, “It’s about moving to renewable energy in order to fight climate change.” You’ll also hear, from a camp further right, “It’s all about socialism!”

Lucy Mason
06 January 2018

Wishing you a wonderful and Happy New Year!

The year 2017 has gone by quickly, and AriSEIA has accomplished a full and active agenda to further solar and renewable energy in Arizona. 


Events

Featured (Note- Articles below shift Left-Right)

Some things to pay attention to in Arizona (Select Tab)

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 Interesting Arizona Solar Stories

Coming soon, submit stories to webmaster@azsolarcenter.org


Other Announcements

Interesting Technology Updates -Click on a title below

  • - A radical idea to get a high-renewable electric grid

    This is an interesting approach to optaining very high penetration of renewables such as photovoltaics and wind.  At present most large installations operate under Power Purchase Agreements (PPA) wherein the economics are based on a sell all output at predetermined prices. This contrasts with standalone systems wherein the system size Read More
  • - Breakthrough Batteries Powering the Era of Clean Electrification

    - Breakthrough Batteries Powering the Era of Clean Electrification Battery Storage Costs Drop Dramatically, Making Way to a New Era. A recent Rocky Mountain Institute (RMI) report continues to confirm that clean electrification through batteries is advancing at impressive rates. Very interesting report: Breakthrough Batteries- Powering the Era of Clean Electrification Read More
  • - Changes impacting photovoltaic (PV) installations in the 2020 National Electrical Code (NEC)

    - Changes impacting photovoltaic (PV) installations in the 2020 National Electrical Code (NEC) A look at some of the more significant changes under consideration for the 2020 National Electrical Code (NEC) that will affect future distributed generation systems (solar electric wind, etc.). Article 690, Solar Photovoltaic (PV) Systems and Article 705, being renamed Interconnected Electric Power Production Sources, are specific to distributed generation. Read More
  • - Arizona's Corporate Commission Eases Solar Restrictions

    KJZZ’s The Show had a good (October 31, 2019 - 1:57pm) article about new rules (2019) regarding the installation of battery-storage and renewable-energy systems, voted on by regulators in 2019.  Worth viewing.  KJZZ website link Read More
  • - Interesting Technology

    An assortment of links to interesting information   Semiconductor Nanowires Could Double the Efficiency of Silicon Solar Cells A p/n semiconductor junction is not the only way of converting sunshine into useful electrical energy.  Light consists of a flow of photons of various energy levels (colors).  See this article-Solar Cells.  Nanowires Read More
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General News

Caution- News leads open in new windows. Warning- These news links are automatically generated by others such as Google News and are not reviewed by the Arizona Solar Center, Inc. We are not responsible for link content.

Interesting Videos

Federal Tax Incentives

Updated April 10, 2021

Federal Tax Credit and Incentives:

As part of its effort to encourage the use and utilization of renewable energy, the federal government provides taxpayers with tax incentives to purchase solar, wind and energy-efficient technologies for residential, commercial and corporate applications.

On this page we summarize a few of the more common federal incentives and provide a link at the bottom of this to a database for a complete listing of federal incentives, policies and programs.

Federal Residential Renewable Energy Tax Credit

The Residential Renewable Energy Tax Credit is a Federal personal tax credit. The tax credit amount was 30 percent up to January 1, 2020. The renewable technologies eligible are Photovoltaics, Solar Water Heating, other Solar Electric Technologies, Wind, Fuel Cells, Geothermal and Heat Pumps.

The Consolidated Appropriations Act of 2021 bill extended the 26% investment tax credit through 2022. Here are the specifics:

  • 2016 – 2019: The tax credit remains at 30 percent of the cost of the system. This means that in 2017, you can still get a major discounted price for your solar panel system.
  • 2022: Owners of new residential and commercial solar can deduct 26 percent of the cost of the system from their taxes.
  • 2023: Owners of new residential and commercial solar can deduct 22 percent of the cost of the system from their taxes.
  • 2024 onwards: Owners of new commercial solar energy systems can deduct 10 percent of the cost of the system from their taxes. There is no federal credit for residential solar energy systems.

The IRS, via Notice 2018-59 (6/25/18), has modified the Investment Tax Credit to allow solar projects to begin construction by the end of the periods below, and still get the designated percetage – versus being in service by that date.

For instance, this means that instead of your solar project having to finish by December 31st, 2022, it must now begin on or by that date to qualify for 30%. This same logic applies to the follow two years and their 26% and 22% tax credits.

The maximum incentive varies by technology and according to when the system was placed in service:

  • Solar-electric systems placed in service after 2008: no maximum
  • Solar water heaters placed in service after 2008: no maximum
  • Wind turbines placed in service after 2008: no maximum
  • Geothermal heat pumps placed in service after 2008: no maximum
  • Fuel cells: $500 per 0.5 kW


For more information see:US Code 26 – Internal Revenue Service

Tax Form: IRS Form 5695 & Instructions: Residential Energy Credits

Federal Residential Energy Conservation Subsidy Exclusion (Personal)

This incentive is a Federal Income Tax personal exemption. The key element is that energy conservation subsidies provided to customers by public utilities, either directly or indirectly are non-taxable. Photovoltaics, Solar Water Heat, and Solar Space Heat, are eligible technologies as well as unspecified energy efficiency technologies. It applies to residential and multi-family residential properties. One hundred percent of the subsidy is exempt. There are specific rules and provisions and the customer should consult a tax professional.

For details and more information visit: www.irs.gov/publications/p525/index.html

Federal Energy-Efficient Mortgages (EEMS)

This incentive is in the form of a Federal Loan Program. Photovoltaics, Solar Water Heat, Solar Space Heat, Passive Solar Space Heat, and Daylighting as well unspecified Energy Efficiency technologies are eligible.

Homeowners can either finance energy efficiency improvements to existing homes, including renewable energy technologies, or to increase their home buying power with the purchase of a new energy efficient home when taking advantage of EEMs. The U.S. federal government supports these loans by insuring them through Federal Housing Authority (FHA) or Veterans Affairs (VA) programs. This allows borrowers who might otherwise be denied loans the ability to pursue energy efficiency implementation, and it secures lenders against loan default. Fannie Mae and Freddie Mac also have EEM programs.

For details and more information visit: www.resnet.us/ratings/mortgages

For a complete listing of all federal incentives and policies for renewable and energy efficiency, see the Database of State Incentives for Renewable and Energy Efficiency.

As with the other incentives summarized by the Arizona Solar Center, the customer should consult with authorities such as their utilities, qualified contractors, and accountant.

For details and more information contact:
   Public Information - IRS
   U.S. Internal Revenue Service
   1111 Constitution Avenue, N.W.
   Washington, DC 20224
   Phone: (800) 829-1040
   Web Site: www.irs.gov

Arizona Renewable Energy Standard & Tariff (REST)

In 2006, the Arizona Corporation Commission (ACC) established a requirement that 15 percent of retail energy sales from ACC regulated electric utilities come from renewable energy resources by the year 2025. A portion of that energy (30 percent) must come from distributed resources (DR), or what is commonly referred to as distributed generation (DG) technologies. Half of the DG requirement must come from residential applications and the other half from non-residential/non-utility applications. The requirement applies to investor-owned utilities and electric power cooperatives serving retail customers in Arizona. Distribution companies with more than half of their customers outside Arizona are exempt.

The Goldwater Institute challenged the REST rules in court and in 2007 Arizona's Attorney General Terry Goddard certified the rule as constitutional.

The compliance schedule by year is outlined below:

  • 2006: 1.25%
  • 2007: 1.50% (5% DR)
  • 2008: 1.75% (10% DR)
  • 2009: 2.00% (15% DR)
  • 2010: 2.50% (20% DR)
  • 2011: 3.00% (25% DR)
  • 2012: 3.50% (30% DR)
  • 2013: 4.00% (30% DR)
  • 2014: 4.50% (30% DR)
  • 2015: 5.00% (30% DR)
  • 2016: 6.00% (30% DR)
  • 2017: 7.00% (30% DR)
  • 2018: 8.00% (30% DR)
  • 2019: 9.00% (30% DR)
  • 2020: 10.00% (30% DR)
  • 2021: 11.00% (30% DR)
  • 2022: 12.00% (30% DR)
  • 2023: 13.00% (30% DR)
  • 2024: 14.00% (30% DR)
  • 2025: 15.00% (30% DR)

Contact Your Utility for Details About REST Program Incentives

The following links connect to the REST program details for Arizona electric utilities and cooperatives regulated by the Arizona Corporation Commission. Salt River Project, which is not regulated by the ACC, also offers incentives similar to REST incentives.


The funding available for the each program is limited. The incentives are funded by a small surcharge approved by the ACC and added to customers' electric bills. The approved amounts vary among the utilities. Each utility has an application and reservation process for obtaining funding. It is important for customers to contact their utility directly before investing in renewable energy equipment to obtain specific information on program requirements, funds availability, and the process followed by the utility for approvals and installation.

For more information, see the complete ACC docket (~10 MB PDF):

The Renewable Energy Standard and Tariff rules, Arizona Administrative Code ("A.A.C.") R14-2-1801 through -181 5

Arizona Tax Incentives

Updated November 23, 2016, reviewed February 11, 2019

Arizona tax credit and incentive programs are generally divided by whether they target residential installations or non-residential industrial, commercial, agricultural, institutional, and governmental installations. The information presented below is an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

Arizona Renewable Energy incentives


Arizona Residential Incentives

  • Residential Solar and Wind Energy Systems Tax Credit (details below)
  • Solar Water Heater Plumbing Stub Out and Electric Vehicle Charging Station Outlet (details below)
  • Solar and Wind Equipment Sales Tax Exemption (details below)
  • Energy Equipment Property Tax Exemption (details below)


Arizona Non-Residential Incentives

  • Non-Residential Solar & Wind Tax Credit - Corporate and Personal (details below)
  • Renewable Energy Production Tax Credit - Corporate and Personal (details below)
  • Renewable Energy Business Tax Incentives (details below)

Residential Incentives

Arizona Residential Solar and Wind Energy Systems Tax Credit

This incentive is an Arizona personal tax credit. The credit amount allowed against the taxpayer's personal income tax is 25% of the cost of the system with a $1,000 maximum regardless of the number of energy devices installed.

The eligible technologies are Photovoltaics, Solar Water Heat, Passive Solar Space Heat, Solar Space Heat, Wind, Solar Ovens, Solar Cooling, Solar Pool Heating, and Daylighting. The system must be installed at the customer's residence.

Arizona tax credit forms and instructions for all recent years can be obtained at:

https://www.azdor.gov/Forms/Credits.aspx

The credit amount allowed against the taxpayer's personal income tax is 25% of the cost of the system with a $1,000 maximum regardless of the number of energy devices installed. This is a lifetime limit (started in 1995) and the prior year credits used are part of the data submitted.  Start with Arizona Form 310 (2020 info used for reference), Enter the value of the solar energy device(s) on Line 2, 25% of that on Line 3, and the limit of $1,000 on Line 5.  After calculations of any available carryovers from prior years (depends on the specific family tax history), the values on Lines 16-18 are taken to Arizona Form 301, Nonrefundable Individual Tax Credits and Recapture, line 4.  Form 301 consolidates all your tax credits, etc., and the final credit (line 61) is entered on Form 140, line 51; or Form 140PY, line 61; or Form 140NR, line 60; or Form 140X, line 39.

Contact:
     Tax Assistance
     Arizona Department of Revenue
     1600 W. Monroe
     Phoenix, AZ 85007-2650
     (602) 255-3381
     (800) 352-4090
     Web Site: www.azdor.gov


Arizona Credit for Solar Hot Water Heater Plumbing Stub Out and Electric Vehicle Charging Station Outlet

This $75 credit is provided for in Arizona Revised Statutes §§ 43-1090 and 43-1176 and is a nonrefundable individual and corporate income tax credits for the installation of solar hot water heater plumbing stub outs and electric vehicle recharge outlets in houses or dwelling units constructed by the taxpayer. The houses or dwelling units must be located in Arizona. Qualifying installations of solar hot water heater plumbing stub outs must meet certain requirements.

Qualifying installations of electric vehicle recharge outlets must be connected to the utility system by a dedicated line and also meet certain requirements that are spelled out in the instruction document (see link below). See Arizona Form 319 that in turn carries to Arizona Form 301.

Arizona tax credit forms and instructions for all recent years can be obtained at:

https://www.azdor.gov/Forms/Credits.aspx


Arizona Solar and Wind Equipment Sales Tax Exemption

This incentive is a state sales tax exemption. The exemption is for 100% of the sales tax on eligible equipment. The eligible technologies are Photovoltaics, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Passive Solar Space Heat, Wind, Solar Pool Heating, and Daylighting. Residential, Commercial, and General Public/Consumer installations are eligible and there is no maximum amount.


There is a requirement to register as a seller.  Only registered sellers can use the sales tax (Transaction Tax) exemption. 

See the form and the instructions on the form: Solar Energy Devices Application for Registration Form 6015.


Contact:
     Tax Assistance
     Arizona Department of Revenue
     1600 W. Monroe
     Phoenix, AZ 85007-2650
     Phone: (602) 255-3381
     Phone 2: (800) 352-4090
     Web Site: www.azdor.gov


Arizona Energy Equipment Property Tax Exemption

This incentive is an Arizona property tax exemption. The exemption is for 100% of the increased value of the property from installing eligible energy systems. For property assessment and valuation purposes, the systems are considered to add no value. It applies to residential, commercial and industrial properties. Because investments in solar and other renewable energy systems add value, the exemption effectively provides a property tax break. Originally the exemption only applied to solar energy devices. The eligible renewable technologies include Photovoltaics, Solar Water Heat, Passive Solar Space Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Cooling, Solar Pool Heating, and Daylighting. In addition, other renewable energy technologies such as Wind, Biomass, and Geothermal Electric are eligible. Energy efficient building components are also eligible for the exemption.

Contact:
     Tax Assistance
     Arizona Department of Revenue
     1600 W. Monroe
     Phoenix, AZ 85007-2650
     Phone: (602) 255-3381
     Phone 2: (800) 352-4090
     Web Site: www.azdor.gov


Non-Residential Incentives

Arizona Corporate Non-Residential Solar and Wind Tax Credit

This incentive is a Corporate Tax Credit. Note that the credit may be applied towards corporate or personal income taxes. There is a maximum credit of $25,000 for any one building in the same year and a total credit of $50,000 per business in any year. The credit is available to Agricultural, Commercial, Industrial, Nonprofit, Schools, and Institutional entities as well as, Local, State and Tribal Governments. There is no restriction on the size of the system however the program budget is $1 million annually. The eligible technologies include Photovoltaics, Solar Water Heat, Passive Solar Space Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Cooling, Solar Pool Heating, Wind, and Daylighting. Program expiration is set for 12/31/2018. To qualify for the tax credits, a business must submit an application to the Arizona Commerce Authority (ACA).

See our article Arizona Solar Devices: Guidelines for details

Contact:
     Blanca Carrillo
     Arizona Commerce Authority
     Financial Incentive Programs
     333 N. Central Ave., Suite 1900
     Phoenix, AZ 85004
     Phone: (602) 845-1235
     Fax: (602) 845-1201
     E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.


Arizona Renewable Energy Production Tax Credit Corporate

This incentive is a Corporate Tax Credit for electricity produced by certain eligible renewable systems annually over a ten-year period. Note that the credit may be applied towards corporate or personal income taxes. The system size must be a minimum of 5 MW. It is applicable to systems installed after 12/31/2010. The eligible technologies are Photovoltaics, Solar Thermal Electric, Landfill Gas, Wind, and Biomass. The maximum incentive for any system is $2 million per year and the annual budget for the program is $20 million.

The tax credit for photovoltaics (PV) and solar thermal electric systems varies depending on the year of electricity production according to the following schedule:

Year 1: $0.04 per kWh
Year 2: $0.04 per kWh
Year 3: $0.035 per kWh
Year 4: $0.035 per kWh
Year 5: $0.03 per kWh
Year 6: $0.03 per kWh
Year 7: $0.02 per kWh
Year 8: $0.02 per kWh
Year 9: $0.01 per kWh
Year 10: $0.01 per kWh

The incentive amount for Wind and Biomass is $0.01/kWh, paid for 10 years.

2016 Program Guidelines:
www.azdor.gov/LinkClick.aspx?fileticket=FW9Ym9tAbMg%3d&tabid=316

The Renewable Energy Production Tax Credit  is applied for using Arizona Form 343.

Arizona tax credit forms and instructions for all recent years can be obtained at:

https://www.azdor.gov/Forms/Credits.aspx


Contact:
     Renewable Energy Production Tax Credit Program
     Office of Economic Research & Analysis
     Arizona Department of Revenue
     P.O. Box 29099
     Phoenix, AZ 85038
     Web Site: www.azdor.gov


Questions can be directed to Georganna Meyer (602-716-6927) or Elaine Smith (602-716-6924).


Arizona Renewable Energy Business Tax Incentives

The purpose of this incentive is to draw renewable energy product manufacturers to Arizona. Commercial and industrial entities are eligible. The eligible solar energy technologies are Photovoltaics, Solar Water Heat, Solar Thermal Electric, Solar Thermal Process Heat, and Solar Pool Heating. A number of other renewable technologies are eligible including Wind, Biomass, Hydroelectric, and Fuel Cells using Renewable Fuels.

The tax credit is up to 10% of the investment amount but there is no limit on individual property tax reductions offered as incentives to help convince a manufacturer of renewable energy products to locate in Arizona. The total tax credits that may be approved state-wide in one taxable year is $70 million. The program began 1/1/2010 and is set to expire 12/31/2019.

There are complex stipulations about qualifying for the incentives and the potential investor should seek further details at:

2013 Program Guidelines (still effective 2016):
www.azcommerce.com/media/32094/RETIPGuidelines.pdf

This starts with Form 342: Credit for Renewable Energy Industry

Arizona tax credit forms and instructions for all recent years can be obtained at:

https://www.azdor.gov/Forms/Credits.aspx


Contact:
     Renewable Energy Tax Incentives Program
     Arizona Commerce Authority
     333 N. Central Ave., Suite 1900
     Phoenix, AZ 85004
     Web Site:www.azcommerce.com/incentives/renewable-energy-tax-incentive

Questions regarding Renewable Energy Tax Incentives can be directed to This email address is being protected from spambots. You need JavaScript enabled to view it.


Disclaimer: The Arizona Solar Center disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on the Solar Center web pages.

Arizona Renewable Energy Standard & Tariff (REST) FAQs

Updated February 16, 2014 

Q: Why does my utility company's residential renewable energy incentive program require a W-9?

A: When residential customers buy a renewable energy system and receive a renewable energy incentive, customers are actually selling renewable energy credits (RECs) to their utility. Leased systems are owned by the leasing company, which sells the RECs to utility.

Since June of 2010, the IRS has treated the exchange of utility incentives for RECs as a sale, and the incentive payment may be treated as income for the renewable system owner. The system owner reports the incentive payment amount on the IRS 1099-Misc (income) form. For the utility to provide the renewable energy system owner with a 1099-Misc (income) form, they must first have a W-9 on file.

Q: What is a Renewable Energy Credit (REC)?

A: "Renewable Energy Credits" (RECs) are the environmental attributes associated with the generation of power from a renewable energy resource, as well as the associated REC reporting rights. One REC represents the environmental attributes and REC reporting rights associated with one (1) kWh generated from one or more renewable energy sources.

Q: Who provides the utility a W-9?

A: The W-9 must be provided by the renewable energy system owner.

  • If you are purchasing a renewable energy system you must provide a W-9 to your utility.
  • If you are leasing a renewable energy system, the leasing company will own the system and must provide the utility with a W-9.


Q: What are the implications of the renewable energy incentive being treated as reportable income?

A: The implications vary by individual. We encourage you to seek the advice of a tax professional about how to treat the REC incentive payment.

Q: When is the 1099-Misc issued?

A: The 1099-Misc is issued for the tax year in which the renewable energy system owner received payment.

  • If the system is placed into service and the incentive paid in 2013, then the 1099-Misc will be issued in 2014.
  • If the system was placed into service in 2012 but the REC payment was issued in 2013, then the 1099-Misc will be sent in 2014.


Q: Am I issued a 1099-Misc if I assign my incentive payment to a 3rd party (e.g., system installer)?

A: The residential renewable energy system owner sells the RECs. When you purchase a renewable energy system, some utility company incentive program rules allow you to assign your REC payment to your installer for cash flow convenience. As system owner, you sell the RECs to the utility and permit the utility to issue the payment to your installer. Per the IRS, you the system owner sold the RECs, and therefore you must provide the W-9 and receive a 1099-Misc for the year in which the payment was issued.

If you are leasing the system, the leasing company owns the RECs and sells them to the utility. The lessor can choose to have the incentive payment assigned to a vendor for their cash flow convenience, but the lessor is the system owner and the party who sells the RECs, therefore, they should report the income.

Q: Where can I find more information?

A: Please see your tax advisor or the IRS about your unique tax circumstances.
www.irs.gov/contact/index.html?navmenu=menu3

About

  • Welcome to the Arizona Solar Center

     This is your source for solar and renewable energy information in Arizona. Explore various technologies, including photovoltaics, solar water heating, solar architecture, solar cooking and wind power. Keep up to date on the latest industry news. Follow relevant lectures, expositions and tours. Whether you are a homeowner looking to become more energy efficient, a student learning the science behind the technologies or an industry professional, you will find valuable information here.
  • About The Arizona Solar Center

    About The Arizona Solar Center Arizona Solar Center Mission- The mission of the Arizona Solar Center is to enhance the utilization of renewable energy, educate Arizona's residents on solar technology developments, support commerce and industry in the development of solar and other sustainable technologies and coordinate these efforts throughout the state of Arizona. About the Arizona Solar Center- The Arizona Solar Center (AzSC) provides a broad-based understanding of solar energy, especially as it pertains to Arizona. Registered Read More
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