Is tree removal a capital improvement or expense?

The expense category you selected will work. If removing the tree were part of a gardening effort, then you would capitalize and depreciate. Tree removal as a capital improvement is considered an expense, not an investment. While removing trees can increase the value of your property, it doesn't add value in the classic sense.

Capital improvements are generally considered to be a permanent addition to a property that will remain functional for a long time. To be eligible for the tax deduction, you need a specific reason to remove the tree. If the tree is damaging your property, for example, is damaging the roof or has a disease, then you have a better claim for tax deductibility. Removing trees from your garden also helps with the overall maintenance of the property, as it keeps it free of dead branches and other decaying tree materials.

You'll also want to work with a tree removal service that's friendly, professional, and reasonably priced.