MaryK4
Expert Alumni

Deductions & credits

It depends on the reason for the pruning.  If it is a personal expenses, like yard maintenance for your personal residence, it is not deductible.  If it is a business expenses, like for a rental property, it would be deductible as an ordinary and necessary expense.  If it is part of cleanup for a federally declared disaster area, you may be able to include as part of the casualty loss.  

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