Tax treatment of CA PG&E Clean Fuel Rebate

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oddhack

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There's zero information about tax status of the $800 rebate on the PG&E website AFAICT, so I'm unsure whether to report is as misc. income or not. Anyone been through this already?

N.b. CA CVRP rebate is definitely not taxable according to their Implementation Manual.
 
There's zero information about tax status of the $800 rebate on the PG&E website AFAICT, so I'm unsure whether to report is as misc. income or not. Anyone been through this already?

N.b. CA CVRP rebate is definitely not taxable according to their Implementation Manual.

I am not a tax expert, but I will not report unless I receive a 1099-misc.
 
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An even more "Special Case" of the case above are the rebates that some PoCos -like SDG&E - made available to EV and PHEV owners in their service area over the past few years. Last year this "rebate" (applied as a "EV Climate Credit" to the bill) was $850/vehicle. In our case, it essentially wiped out the electric bill for 7 months (we also have solar + battery). So, is that a credit? A rebate? Income? As others have noted, unless it's reported on a 1099-misc, it's between the PoCo and the customer. The money comes from the state as CARB generation credits to the PoCos - and they have the latitude to decide how to use them as incentives for EVs … so some use them to add extra EV purchase rebates, others use them to offset EV customers' bills.

So the $800 rebate mentioned in the OP comes from the same pot of gold, at least originally.

Here's what it says in the SDG&E fine print:

7. Tax Liability. SDG&E reports Electric Vehicle Climate Credits paid under this Program totaling more than $600 in a calendar year as income to the Applicant on IRS Form 1099. I understand that I am urged to consult my tax advisor concerning the taxability of Electric Vehicle Climate Credits. SDG&E is not responsible for and disclaims all liability for any taxes imposed on me as a result of receipt of Electric Vehicle Climate Credits from this Program.

Whether or not the recipient gets a copy of the 1099 form is still somewhat of a question… I haven't seen one in 3 years of this program (last year was apparently the last year unless there's a change in the CARB regs.)
 
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