I am going through this process now. I purchases from person on PayPal using pay by invoices . And they gifted me the powerwall so there is a way to gift these items . Now i wonder whether i can get 30 percent fed tax credit on my PayPal invoice cost .
Yes, Tesla recently changed their policy on "gifting" the PW2 awards. I am not a tax professional nor am I giving ANY tax advice, but my tax professional told me that yes, even if sold privately, one would still qualify for the 30% energy tax credit, if you are eligible to receive it.
The other issue that buyers and sellers must be aware of is that Tesla will send out a 1099-Misc for the value of the award, so someone (whoever gets and/or fills out the required W-9) is going to be paying federal (and state) income taxes on value of the award.