Yes, the things you mention are legitimate contractor expenses.
- The big thing you cannot take as an expense is your time.
- Consider your business as if you were building the home for some yet unknown buyer.
- The trees and driveway would be part of the finish work to sell the home.
- That would also include siding, painting and landscaping to mention a few others.
- The buyer then pays the price for all of those features when they buy the home.
- You will also when you pay off construction loans, make a down payment and take out a mortgage.
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