Yes. As long as the RV is security for the loan used to buy it, you can deduct mortgage interest paid on that loan. The main home must be the one where you ordinarily live most of the year. This can be a boat or RV even if the boat or vehicle doesn't have a permanent location. As long as it contains the required facilities, you can claim it as your main home on your taxes.
Can you Claim an RV as a Primary Residence
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