The walls for my new detached 24x40 garage are in place, with cutouts for (3) 3’x3’ windows. I had always planned on adding electrical service at a later date, so I didn’t make any provisions in footing for a feed source. How close to windows or garage doors can the panel be, and does it need to be in close proximity to the entrance door? Also, does the feed need to enter the garage directly above or below the panel? Any thoughts or resources would be appropriated by the rookie. I live in Michigan if that makes any difference.
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That doesn't sound a bit like you "planned" for electrical.
You need 30" of space total including either side of the panel and 3 full feet in front from the floor to 6' 6", or over the top of the highest point on the panel. The breakers themselves can't be any higher than 6' 6" in any circumstance. The panel can be anywhere left or right inside that 30" of wall space and the panel door must open a min of 90º.
Another way to look at it is using a large packing box (like one for a full size refrigerator) as a visual. If you imagine a box that size as open space, then that open space must be provided at the panel with NO obstructions.
So, next to a door or window, you need a min of 30" of wall to any corner or protrusion (like a overhead door track) and 36" straight out Plus 65.5" high with no protrusions. If the imaginary box fits that space, golden.