Deductions & credits

Reply to Champ:

In  https://www.irs.gov/pub/taxpros/fs-2022-40.pdf under the section on Labor Costs,

 

When calculating the Residential Clean Energy Property Credit, a taxpayer may include the labor costs properly
allocable to the onsite preparation, assembly, or original installation of the qualified property and for piping or
wiring to interconnect the qualifying property to the home.

 

So back to the original post about credit for roof replacement, would the labor to replace the roof decking to support the panels be applicable on Fed. Form 5695?