I am guessing from what I read in your post that there are going to be costs which the coal company is not going to cover (?)

My guess would be - and this is not an expert opinion here - is that any costs you have associated with moving a shed, building, new utilities, etc are NOT tax-deductible.  Instead, you should keep a record of those costs and rolled them into the basis of your home. If and when you ever sell your home, or when it gets passed on to your heirs, these costs would be included along with your original house purchase price, into the value (basis) of your home.   That would be my guess.