If I don't have a business can I deduct finance charges on my tractor if I use it on my garden? Can I deduct interest paid on my RV?

[Phillip1]

You can deduct interest paid on your RV as a second home. Unfortunately, you cannot deduct interest on a garden tractor unless the tractor is a business asset.

Both your main and/or second home can be a mobile home, house trailer, recreational vehicle, or houseboat that has sleeping, cooking and toilet facilities.