Looking to purchase an RV (travel trailer) to rent out as a business. Can any portion of the cost be written off with this new business? Any insights on Section 179?

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The IRS allows a 5-year depreciation term on the RV.

Generally, you cannot claim a section 179 deduction based on the cost of property you lease to someone else.

https://www.irs.gov/publications/p946/ch02.html