My question is can I write off the interest on this trailer as I would the interest I was paying on a house as a primary residence? I have heard of RV's as secondary residences but have not been able to find a firm answer on RV's as primary residences. Yes, a trailer can be your primary residence, but it's a moot question. You are allowed (within limits) mortgage interest on two residences.To qualify as a residence it must have eating, sleeping, and toilet facilities. See Publication 936.Phil MartiVITA Volunteer
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