IRS Federal Tax credits and Energy rebates are two different provisions. Have you confirmed these unit(s) qualify for tax credits? That wording = "units" is too vague for us to be helpful. Rebates are from the local energy provider and/or their State might have some provisions.

She put in 2 AC units in her home.  I also checked the model number with the CEE directory to make sure they would qualify.  She paid $11000 for one, and $8862 for the other.

Does this help?

AC can be window units, splits, or central. Start here:

https://www.energystar.gov/about/federal_tax_credits/central_air_conditioning

My question is where do I enter the amount paid for these units?  Please help

On what Form, and what line(s) of that form do you expect a credit to appear?

"where do I enter the amount paid for these units?"

Do you know for a fact that there is any provision for any credit for these units? You have to know what it qualifies for, in other words. Not what was paid, but how it is treated. The software doesn't need you to enter something that does not qualify.

It qualifies for Energy Efficient Home Improvement Credit: Qualifying Expenditures and Credit Amount

From the IRS Website
Q1. What home improvements are eligible for the Energy Efficient Home Improvement Credit, and how much is the
credit? (added December 22, 2022)
A1. The following energy efficient home improvements are eligible for the Energy Efficient Home Improvement Credit:
• Building envelope components satisfying the energy efficiency requirements in Q1 under the Energy Efficiency
Requirements section:
o exterior doors (30% of costs up to $250 per door, up to a total of $500);
o exterior windows and skylights (30% of costs up to $600); and
o insulation materials or systems and air sealing materials or systems (30% of costs).
• Home energy audits (30% of costs up to $150, see Q5 under General Questions section).
• Residential energy property (30% of costs, including labor, up to $600 for each item) satisfying the energy
efficiency requirements in Q1 under the Energy Efficiency Requirements section:
o central air conditioners;
o natural gas, propane, or oil water heaters;
o natural gas, propane, or oil furnaces and hot water boilers; and
o improvements to or replacements of panelboards, sub-panelboards, branch circuits, or feeders that are
installed along with building envelope components or other energy property listed in these FAQs and
enable its installation and use.

"

How to Claim the Energy Efficient Home Improvement Credit

File Form 5695, Residential Energy Credits Part II, with your tax return to claim the credit. You must claim the credit for the tax year when the property is installed, not merely purchased."

Look at the forms. Right click on the 5695 and you should get taken to the input.

Realize that the rules are different for 2022 and 2023.

Because you have stated this is multiple units, not a Central system, I wanted to make sure you research if it qualifies. Example: "For split systems, ENERGY STAR certified equipment with SEER2 > 16 is eligible.  All ENERGY STAR certified packaged systems are eligible." And, as noted by sjrcpa, which year you are working on also matters, since the rules can be different. A lot of sales happen with the comment that, "You get a credit for this, which helps offset your cost" but sales people are, well, sales people. There nearly always is an Energy Credit, and almost never much or any Tax credit.

Did you use the Lacerte help article:

https://proconnect.intuit.com/support/en-us/help-article/form-1040/common-questions-form-5695-reside...

Be aware that the 2022 credit was still subject to the $500 lifetime limit, so if they had already maxxed out that credit, they won't receive anything.