Hi,
You can't claim your own labor as part of the cost of the system that qualifies for the rebate -- see below.
You can do the system yourself and qualify for the federal 30% rebate (I did). You basically have to get an electrical permit, meet the regular codes, and buy panels and inverter that have the UL approval -- all easy to do.
http://www.builditsolar.com/Projects/PV/EnphasePV/Main.htmSome states have programs that might require that a professional install the the system, but only some. In MT where my system is, I still qualified for the state rebate program, but did qualify for the utility sponsored program because it required that the installer be on an approved list.
This site has a good summary of the rules:
http://www.energystar.gov/index.cfm?c=tax_credits.tx_indexOne part reads:
"PV system Requirements
At least half of the energy generated by the "qualifying property" must come from the sun. The system must be certified by the Solar Rating and Certification Corporation (SRCC) or a comparable entity endorsed by the government of the state in which the property is installed.
Note: The credit is not available for expenses for swimming pools or hot tubs. The water must be used in the dwelling.
Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirement.
Tax Credit includes installation costs."
In the FAQs on the same site, this is the answer to "Can I install it myself"
Frequent Questions
Frequent Questions > Tax Credits/ Rebates/ Financing/ Grants >
Can I do the install myself for the tax credit?
Yes, you can install the eligible product yourself, you are not required to have a particular contractor do the install.
Many of the energy efficiency tax credits allow the cost of installation/labor to be included in the eligible amount (view this FAQ for details). However, if you install the product on your own, you can not claim a labor charge for the installation. There is no basis for which to charge the government for your time.
Gary