Can lot rent paid to a mobile home park owner be deducted

[SD88]

Looking to purchase a mobile home as an investor in NY to rent to someone else,  can I deduct lot rent paid to a mobile home park ?

[Mike9241 · Accepted solution]

For rental property the ground rent would be deductible but you are subject to rules that vary based on how you rent it out

https://accountants.intuit.com/community/tax-talk/discussion/mobile-home-park-rv-campground-schedule...