Deductions & credits

Thanks for the links @JosephS1  and further confirmation. Superhelpful! In particular, "toilet facilities" legal definition includes both fixed and portable options which answers my question.  Thank you for finding this and I appreciate your time. 

 

Based on all I can determine, our Sprinter Van Conversion meets all the criteria to qualify as a second home based on the IRS definition as we have "sleeping, cooking, and toilet facilities"