I thought this article might be of interest here.
http://blog.turbotax.intuit.com/tax...ence-on-my-taxes-23393/?cid=em_34378_6101_002
Specifically:
"Is it a Residence?
When it comes to claiming your home, or your “primary residence,”, the type of home is less important than the series of tests you must pass for it to count as your primary home. According to IRS Publication 523, a “single-family home, condominium, cooperative apartment, mobile home, or houseboat can all count as a residence.”
For it to count as a residence, it must have on-board permanently mounted sleeping, cooking, and bathroom facilities. A houseboat with those facilities would count. A rowboat would not.
If the physical structure itself is relatively unimportant beyond the three facilities, what other rules must we follow for it to be considered a primary residence?
Is it your Primary Residence?
Once you’ve satisfied the rules regarding the residence, you now have to pass the rules regarding which residence is your primary residence. This is important because there are tax implications, such as the ability to deduct certain homeowner’s deductions such as loan interest. If you purchased a houseboat with a loan and that houseboat is your primary residence, the interest paid is tax deductible.
It might surprise you but the IRS Publications don’t define “primary residence.” They instead call it your “main home.” The publication lists a series of tests, called the “facts and circumstance” test.
The facts and circumstances test itself isn’t clearly defined but they suggest that you show your main home listed as your U.S. Postal Service address, Voter Registration Card address, tax return address, and your Driver’s license and car registration. It’s unclear what you’re supposed to put as your address if you live in an RV though.
The point of the definition appears to be one of common sense.
If you own an RV and it’s parked on your driveway outside of your house, it would be hard to argue your RV is your main home. It could be a second home, which for interest deductions is all that matters, but it wouldn’t be your main home.
If you own an RV that you live in and it’s parked on your brother’s driveway, then you could probably safely claim it as your main home."
It's not a definitive answer on this subect, but for some under certain situations this may be good information.
http://blog.turbotax.intuit.com/tax...ence-on-my-taxes-23393/?cid=em_34378_6101_002
Specifically:
"Is it a Residence?
When it comes to claiming your home, or your “primary residence,”, the type of home is less important than the series of tests you must pass for it to count as your primary home. According to IRS Publication 523, a “single-family home, condominium, cooperative apartment, mobile home, or houseboat can all count as a residence.”
For it to count as a residence, it must have on-board permanently mounted sleeping, cooking, and bathroom facilities. A houseboat with those facilities would count. A rowboat would not.
If the physical structure itself is relatively unimportant beyond the three facilities, what other rules must we follow for it to be considered a primary residence?
Is it your Primary Residence?
Once you’ve satisfied the rules regarding the residence, you now have to pass the rules regarding which residence is your primary residence. This is important because there are tax implications, such as the ability to deduct certain homeowner’s deductions such as loan interest. If you purchased a houseboat with a loan and that houseboat is your primary residence, the interest paid is tax deductible.
It might surprise you but the IRS Publications don’t define “primary residence.” They instead call it your “main home.” The publication lists a series of tests, called the “facts and circumstance” test.
The facts and circumstances test itself isn’t clearly defined but they suggest that you show your main home listed as your U.S. Postal Service address, Voter Registration Card address, tax return address, and your Driver’s license and car registration. It’s unclear what you’re supposed to put as your address if you live in an RV though.
The point of the definition appears to be one of common sense.
If you own an RV and it’s parked on your driveway outside of your house, it would be hard to argue your RV is your main home. It could be a second home, which for interest deductions is all that matters, but it wouldn’t be your main home.
If you own an RV that you live in and it’s parked on your brother’s driveway, then you could probably safely claim it as your main home."
It's not a definitive answer on this subect, but for some under certain situations this may be good information.
