The RV needs to have a distinct sleeping compartment, regardless of whether it is a small RV with just a single bed or a luxurious unit with a king-sized bed.
Have a functioning bathroom
The next thing that the RV needs to have is a functioning bathroom, regardless of how simple the bathroom may be. The RV bathroom, however, needs to have a functioning toilet, sink, and a shower station. There is no specification on the shower station.
Equipped with a working kitchen
Another thing that the RV needs to have to be considered a second home is a working kitchen. The kitchen should be equipped with a stove, fridge, and electrical hook-up. This set-up will help the RV owners store any other cooking equipment in the kitchen conveniently.
Made with the correct kind of vehicle
Not all types of RVs can be listed as a home. The RV must have the capability of moving on its own. Hence, on-a-trailer-RV or those that need to be hitched are not qualified to be listed as a home, even if they are entirely equipped with the necessary arrangements.
so if it qualifies you treat it as a residence and take the mortgage interest and property taxes on Schedule A.
