You're not entirely wrong, but there are now two scenarios, let's call them the 'old' and 'new'. Under the old scenario, a PW2 award winner who was ineligiible to have their PW2 awards installed either because they were out of the Tesla Energy service area, or were renting their home, Tesla made an exception to allow them to get a credit to apply to a car, or to "transfer" the full PW2 award, including installation, to another person who does qualify.
Under the 'old' scenario, the buyer would then contract with Tesla Energy for the survey, engineering, permitting and installation. During the document signing process, the buyer would be required to fill out a W-9 so Tesla could send them 1099 on the value of the award. Under this scenario, the actual referral award winner would not get the 1099, the person installing the PW2 would. I've now helped two friends sell four PW2 awards under this scenario, and they are both in-process now. The buyers are on the hook for the taxes, if/when Tesla sends them a 1099, and the price they paid reflects that.
Under this 'new' scenario, Tesla gave up requiring that they do the survey, engineering and install, and are instead simply shipping the PW2 and gateway units to the award winners, without any W-9 requirement. The award winners are then free to sell them to other people who can hire their own installation team, who of course wouldn't have anything to do with the tax due on the prize. This is why I said that people who are now getting them shipped/delivered without submitting a W-9 are sidestepping the tax issue entirely.
I can confirm they’re not going the old way. I wanted the credit for the CT but was told they cannot do that in the US. Could be right or wrong but seems like that’s the case as of a couple months ago.
This new method to not need a W-9 or 1099 reminds me of the old school referral awards like the Model X wheels and tires which were worth quite a bit.
the install credit is transferable and I’m assuming it’s based on their terms. Which states it’s a credit if you install with Tesla directly. For certified or third party installers I couldn’t find the fine print.
With how they’re doing it now, by shipping the items, it seems like the only charge that could hit the buyer is the $1,000 install credit. Since they’ve essentially purchased the PW2 and gateway. The only, “reward” for them is the credit.