Thanks for these updates and for the quick response!
In my case, self employed, working temporarily from my principal residence and tax home, I intend to deduct transport, meals, and the lot rent paid for those months working remotely. Your comment regarding 'cost of lodging' is where it gets a bit cloudy. My understanding is that the RV (motorhome) can be considered a 'transport vehicle' or a 'lodging facility'. Since I move it once and primarily remain in one location four months, I believe it to be more of a lodging facility. So, what other 'lodging costs' can be included? The maintenance, cleaning, repairs, insurance, vehicle plates, utilities, etc?
I see no advantage of classifying the RV as a second home, because I am not paying intereset, nor are the taxes as significant as other expenses.
I do not intend to consider the section 179 deduction, but want to be sure that depreciation (over 5 years) is the correct approach. I will keep the RV in service for the business for several years to come, but it will be sometimes stored (not lived in or otherwise used) and other times there have been/will be temporary work locations in other parts of the country. When idle, the asset is still allowed for depreciation and the costs of storage are accepted expenses. When reinstated to business use (as a lodging facility), the costs for expedient and direct transportation to the new location are travel expenses and then the situation becomes like the one already discussed. If I detour for some extra days and visit relatives on the way to my new work location, those days will be excluded.
My reading of IRC 280(f)(4) leads me to understand that the use of the motorhome for overnight business lodging produces business deductions for travel and that this travel is not subject to vacation home rules.
In summary, if I use it in two different locations for 4 months each, while maintaining a primary residence and tax home elsewhere, can I still claim the 5-year depreciation? Additionally, what is the scope of expenses beyond RV park site rental?
Thanks for your advice!
