Solar and cell tower land leases
Taxable
Is A cell tower lease Taxable?
Short answer: Yes: lease payments for solar farms or cell towers on your land are rental income on Schedule E.
A lump-sum easement can instead reduce your land basis.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
BW-B23-01649
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Solar and cell tower land leases
Taxable
Individuals / Personal Taxes
Other Expenses
Personal Tax Deductions
Yes: lease payments for solar farms or cell towers on your land are rental income on Schedule E.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Yes: lease payments for solar farms or cell towers on your land are rental income on Schedule E. A lump-sum easement can instead reduce your land basis.
Category
- Personal Tax Deductions
personal deduction
search demand 2026 b23
home mortgage
other home