I have a client that installed a geothermal heat pump at their residence for 30k. There was a 10k NYSERDA rebate to the qualified installer so they paid 20k.  The qualified installer gave them paperwork saying they could take the 30% Federal energy credit on the whole 30k (credit of $9,000).  Does that mean that the 10k rebate should be included as taxable income on their tax return?  Or should the Federal credit (Form 5695) really be just on the net that they paid of 20k (credit of $6,000)?