@33paulk88 for the question!!
If the cost is considered an industry standard practice and part of the proper installation and permitting and paid as part of the original installation then it can be considered necessary expense. The tax code allows the credit for everything needed to generate the solar power. That would probably include removal of any trees that prevent installation but would not include removal of trees that block the sun. If the expense is directly related to the proper installation and permitting of the system then it is considered to be part of the cost of the system. In the case you are audited you must be able to justify that position.
In the instructions for Form 5695, Residential Energy Credits, it states that " Qualified solar electric property costs are costs for property that uses solar energy to generate electricity for use in your home located in the United States. " It also says "Include any labor costs properly allocable to the onsite preparation, assembly, or original installation of the residential energy efficient property ".
What’s the Solar Energy Tax Credit?
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