The removal of trees would not qualify for the credit.
In the instructions for Form 5695, Residential Energy Credits, it states that " Qualified solar electric property costs are costs for property that uses solar energy to generate electricity for use in your home located in the United States. " It also says "Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the residential energy efficient property ". As rexler says above, you might be able to include the removal of trees that prevent installation, but not trees that block the sun.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
