RV interest deduction

[dlennon1954]

My husband and I are fully retired and purchased an RV in 2021 (Class A with bedroom, kitchen and bathroom), mainly to use for vacation purposes at that time because we still maintained our main home in MD, and had a vacation home/short term rental in CA that we lived in for a few weeks out of the year.  In 2022, we sold our vacation rental and for 2022 did not have any personal days in that house (any days we were in the house we were working on it for repairs or preparing it for the sale and counted them as maintenance days), but otherwise lived in our RV or with family/friends while in CA.  All the mortgage interest for the CA vacation rental is deducted on Schedule E since we had 0 personal days use.  My question is, for 2022, can we deduct the RV loan interest since we were then and now using it as a second home, living in MD for 6-8 months out of the year, and in CA or traveling in the RV the rest of the year.  Thanks.

[MonikaK1]

If you used the RV as your only second home starting in 2022, interest on the mortgage is deductible within the same limits as the interest on the mortgage on your first home.

A mobile home, RV, house trailer, or houseboat that has sleeping, cooking, and toilet facilities counts as a main or second home, and as long as it meets all the other requirements for deducting mortgage interest, you can claim the interest like an immovable home.

See IRS Publication 936 for more information on mortgage interest deductions.

See this article for more information on mortgage interest on a second home.

See this article for more information on using an RV as a second home.