I purchased a popup trailer in 2016. Can I claim it as a second home without owning a primary residence? I rent.

[californiasteven · Accepted solution]

Probably not since those don't have kitchens and bathrooms.  You can claim the license fee under Deductions & Credits, Cars and..., Property Taxes.

[californiasteven]

From the IRS: "For you to take a home mortgage interest deduction, your debt must be secured by a qualified home. This means your main home or your second home. A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities."

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p936/ar02.html">https://www.irs.gov/publications/p936/ar02.html</a>

[californiasteven]

You also can report the sales tax you paid on it (Deductions & Credits, Estimates and Other Taxes, Sales Tax.)  TurboTax will figure out if you get a deduction for it.  Few people do since state income tax or Standard Deduction are better for most.

[chelsil_2007]

My popup does have all of the qualifying facilities ie. full bathroom, full kitchen, etc. I just want to make sure I don't need to claim a primary residence to claim a second home since I rent my primary residence.

[californiasteven]

No problem.  The question does not really come up. If you are paying interest for the trailer, or maybe property tax or interest for the land it is sitting on you can deduct those.  TurboTax or the IRS does not ask if it is your first or second home, just that it is one or the other.  That actually does not matter for property tax, just mortgage interest.

[chelsil_2007]

Ok, thank you so much!