The Jackson1 case shows how failure to assert the correct tax code section to the IRS and the courts can cost you the motor home deduction.

The good news is that Jackson involves a drafting and positioning problem, not a substantive one.

This 2026 article explains how to treat a motor home as business transportation and travel lodging. It explains how Sections 280A, 168(k), 179, and 280F interact.2

When you get this right, the law will classify your motor home as

a business transportation vehicle,

a take-it-with-you business lodging facility, or

a combination of both transportation and lodging.

Both the courts and the IRS have struggled to determine when the motor home is a business vehicle and when it is a business lodging facility. In Jackson, the taxpayers and their advisors failed to assert the correct tax code section, and both the IRS and the courts treated the motor home as a non-business, non-deductible personal residence.

This article explains what you need to know and do to deduct your motor home. When you get this set up as we explain, your motor home deductions are both proper and secure. ... Log in to view full article.