New Member

Deductions & credits

If the stumps are there because of a storm and not just because you decided to remove the tree(s), yes.

If the shop is for a business, you would include the casualty loss, including the tree/stump removal, with your business expenses prorating as necessary if it's your designated home office.

Basically trees and stumps clean up, damage, removal, count as casualty loss if they were the result of a storm, accident etc but are not deductible if you just want to remove the tree.