The labor and installation costs referred to in the Form 5695 instructions are part of the calculation used to figure the solar tax credit. As @ToddL stated in his answer, since your leased solar panels do not qualify for the credit, Form 5695 does not apply in your situation. In other words, you don't get to take a tax credit for costs associated with installing an unqualified system.
The tax credits and incentives belongs to the third party owner of your system.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
