Yes
the income is taxable
You can enter it as "other income'
It could be considered "Hobby Income" since you are not really in the business of generating and/or supplying electric power.
If you did choose to report it as "business income" (forgoing any regulation issues) you would need to list the panels as assets. Since you also use the panels for personal use, you would need to know the percentage of personal use versus business use and prorate the costs accordingly.
All the assets would also be depreciated.
When you sell your home, you would need to allocate part of the sale proceeds to those business assets since they are connected. Depreciation on the assets may need to be recaptured. It doesn't matter if you really do claim the depreciation, the recapture is based on what you should have taken even if you didn't. That would be taxed as ordinary income.
Depending on the amount, it might not be worth the effort.
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