I bought a new manufactured home is the out of pocket expense for the electric lines , water lines, and sewer install tax deductible as an expense

[SabrinaD2]

The out-of-pocket expenses for installing electric lines, water lines, and sewer systems for a new manufactured home are generally not tax-deductible as personal expenses. However, if the home is used for business purposes, a portion of these costs may be deductible.

For more details about home energy improvements that you may receive a credit for refer to the IRS guidelines on home improvements and frequently asked questions.