A variety of new developments favor the business use of your motor home. If you are a business taxpayer who uses a motor home instead of hotels, or if the idea of the motor home appeals to you, you’ll like this article.

The law classifies your motor home as either a business transportation vehicle or a take-it-with-you lodging facility. The court has had trouble trying to figure out when the motor home is a vehicle and when it is a lodging facility.

If the court has trouble classifying the motor home, imagine the trouble you and the IRS are going to have. This article tells you what records to keep and why you need to keep them so that, no matter what, your motor home deductions are secure.

Is the Motor Home a Take-It-With-You Lodging Facility or a Vehicle?

If you drive the motor home to a place where you then sleep in it, what is it? In Shirley,1 the court wrestled with this question, trying to decide whether the motor home was primarily

a transient lodging facility,

a nontransient lodging facility, or

a transportation vehicle.

The court noted ... Log in to view full article.