Can I Claim My RV as a Business Expense?

Modern Senior On Vacation With Wifi

 

I had a client that owned his own business and he wanted to buy an RV so he could go on vacation with his family.  He wanted to know if he could write off the cost of the RV as a business expense if he put a sign about his business on the RV while he traveled around the country.  The answer to that is a flat out no.  The IRS is all over that idea and they don’t like it.

 

But, it may be possible to write of an RV as a business expense if you really do use the RV for business.  For example, let’s say you have clients in another city that you regularly visit.  When you are visiting those clients, you normally need to spend time in a hotel.  So, maybe the RV might be a good choice for you.  You could travel to the location in the RV and sleep in the RV instead of a hotel.

 

So I said you might be able to claim it—this isn’t a rock solid deduction.  You’ve got to be able to prove it’s truly a business expense.  There are a couple of things you must absolutely do.

 

  1. You must have a log of all of your miles you drive in the RV.  Not one of those, oh I drove some business miles and write it down later—a very serious, a very real mileage log.  Over 50% of the miles you drive must be used for business to try to take the RV as a deduction.
  2. You must also keep a log of all the nights that you sleep in the RV.  Same rule—over 50% of your nights sleeping in the RV must be for business.
  3. You must also keep your business trips shorter than 30 days so that the RV counts as transient lodging.   That means I can’t buy an RV and drive down to Florida for the entire tax season and spend my summers in Missouri.  (Well I could, but I wouldn’t be able to write off the RV as a business expense.)

 

And the main point you must absolutely keep in mind—do not use the RV for entertainment.  No business parties on the RV.  The IRS is pretty strict about that.  Entertainment facilities are not tax deductible (things like swimming pools, hunting lodges, and bowling alleys.)  Make sure that your RV is for lodging or travel—not for entertainment.

 

So although my client with the sign idea couldn’t claim the RV as a business expense just for putting a sign on it, if he chose to drive the RV on his business trips and stayed in the RV overnight instead of a hotel—he might be able to claim part of the RV expenses for his business, as long as his business use was more than his personal use.

 

Remember, trying to claim an RV as a business deduction is kind of “out there” and highly likely to be audited by the IRS.  You’re going to want to have really good documentation and a good accountant to back you up on this one.

216 thoughts on “Can I Claim My RV as a Business Expense?

  1. Hi John W,
    It sounds like you’ve got a good idea and one that where you would definitely be able to claim your RV as a business deduction.
    I think it would be a good idea for you to sit down with a California licensed tax professional and run some scenarios for the best way to structure things. California has some special tax rules so I always recommend talking with a California licensed preparer when starting a business there.

  2. . I am interested in starting a tour company and chauffer business. I would be taking people on tours through LA, San Diego, Orange County & Palm Springs. The main purposes of the sprinter would be used for small groups. This is sprinter rv with a bathroom and would be used to transport customers on daily tours. I also would supplement the business by chauffeuring small groups for corporate events and airport shuttle & chauffer jobs like concerts. Of course if I did use for personnel reasons none of that would be deducted. I am not trying to find a work around on taxes but legitimately looking for a small business to start now and keep when I retire. My wife would handle customers during the week and I would be handling the weekend. Your thoughts ?

  3. Hi Mark,
    I think you’ve got a really good business deduction here. Now there’s only one caveat (it makes me feel smart to toss a Latin word into a phrase once in awhile.) You mentioned taking the camper on a vacation about once a year. So that would be personal use. I’m fine with that But–let’s say you use the camper 51 weeks out of the year for your office and one week of the year for a vacation. So that makes your business use only 98%.
    I say only, but that’s still a lot. So let’s say the camper cost you $50,000. You wouldn’t be able to take a section 179 for more than $49,000. Like I said, it won’t hurt you too much, but just remember that.
    Also, you might only be able to 179 $25,000 if Congress doesn’t change the 179 rules so you’ve got that. So 98% of $25,000 is $24,500.

  4. Thanks for helping people!
    I have landscape construction company that I run the business side of things from my home. I have a landscape yard were we store our materilas, trucks & equipment. The employees meet at this location and it’s 40 mile away from my home. I was looking into buying am office trailer to put at my yard for the employees to have a facility to meet at. I thought that a camper might be just as good or better. This would be used everyday for empoyees to keep there paperwork and use the restroom etc… I dont think its out of the question that I would take it on a camping trip once a year-perhaps. But the true meaning of the purchase is for an office space at our yard- that has none available otherwise. Is that a legitimate 179 deduction?
    Thanks so much!!

  5. Jan, thank you so much for your reply. I have two more questions, if you have time to answer.

    1. Everything I’ve read, including the IRS website says I can use the standard meal allowance:

    Who can use the standard meal allowance.
    You can use the standard meal allowance whether you are an employee or self-employed, and whether or not you are reimbursed for your traveling expenses.

    Use of the standard meal allowance for other travel.
    You can use the standard meal allowance to figure your meal expenses when you travel in connection with investment and other income-producing property. You can also use it to figure your meal expenses when you travel for qualifying educational purposes. You cannot use the standard meal allowance to figure the cost of your meals when you travel for medical or charitable purposes.

    http://www.irs.gov/publications/p463/ch01.html#en_US_2013_publink100033781

    Has something changed that I’m not aware of?

    And 2: Do you have virtual clients? I live in a small town and I would prefer an accountant who has experience/is knowledgeable about RVs for business use.

  6. Hi Travel Writer,
    You sound like a perfect candidate for claiming an RV as a business expense. First question, should you purchase the RV in the name of your LLC? I find that you’ll get a better rate on your insurance if you purchase it in your own name. Talk to you insurance agent, I could be wrong, but that seems to be the case. It also may be better for you in getting financing as well.
    Tax-wise it won’t make a difference. If you buy it personally, you’ll just reimburse yourself from your business for the expense.
    Depreciate now or expense? Hard to say. Pay taxes now or later? The tax rates are expected to remain the same for at least another year, I don’t know what the future holds after that. This is a case where you might want to sit down with an accountant and do some planning. What makes the most sense for you?
    You can deduct the whole RV because I agree, you use the bathroom in your hotel room.
    About the meal and entertainment expenses, you do need to use your actual, not the standard. That article was correct.
    Last question, do I think you should use an accountant for your taxes? Ahem, that’s how I earn a living. Of course I think you should use a a professional!

  7. Hi Jan,

    I plan group trips and am expanding to camping trips, as well as blogging travel articles, site reviews, travel guides, and such. I would like to purchase an RV instead of tenting it, and plan to use it exclusively for business use.

    When I purchase it, does it need to be in the name of my LLC? Is there a monetary benefit to depreciating it over 5 years rather than doing Section 179? (I’ve been doing trips for 5+ years and don’t see me changing my mind about this and having to recapture it.)

    If I understood your article and previous replies correctly, I can deduct it (over 5 years or Section 179) and deduct every other expense associated with it (including actual gas costs, etc., instead of mileage) 100% if I’m using it exclusively for my business. Right?

    (The reason I’m asking is I read an article online from a CPA who says that if you’re using the bathroom and sleeping in an RV, you can’t count it as 100% business. That didn’t make sense to me because I sleep and use the bathroom in hotel rooms and count 100% of that expense. She also said that you can’t claim the standard M&IE rates unless you were a government employee… that if you own your own business, you have to keep every receipt, and deduct actual costs. Everything I’ve read disproves that, so I wondered what else she got wrong.)

    And finally, I actually do my own taxes and keep my own books. Do you recommend I work with an accountant if I go this route (purchase and operate the RV as part of my business)?

    Thanks in advance for your help.

  8. Hi Paul B.
    You’ve got some interesting business use going on. You’ve got the personal (business) use travel, and you’ve got the rental income. So I see this as two different sections of your tax return. Part 1 being your photography business use and Part 2 being your rental income use.

    So, for the rental income, it’s almost more like a hotel than a permanent rental since you rent it out by the day or week.

    You should probably sit down with a professional to go over exactly what you’re doing.

    You see, if you’re using the RV for your business (which is technically personal use as far as the rental is concerned) you’re going to lose the ability to deduct the losses on your rental unit.

    If you’re treating the rental part as a hotel–then you won’t lose the losses, but you will pay self employment tax on the income.

    So your cross over use could be problematic. Not illegal, just a little tricky.

    And you’re going to want to chose wisely because you can’t just go back and forth- rental one year, hotel the next.

    And there’s a bunch of rules about if you rent if out for less than 14 days, or use it yourself for less than 14 days–which I don’t think applies to you, but I figure I should mention that as well.

    I do recommend having a sit down with a tax person though. You’re going do with your Air Stream what you want to do–but I think with a little planning you can get the best tax solution for your situation and you need more attention than what I can give you in an online type blog. There’s going to be questions about your income and expenses that would affect how to plan this out in the best way.

  9. Hi Michelle,
    I’m thinking that the RV for you is a 100% business deduction. I’m guessing you’re not living in it during the winter when you’re not guiding. If so, then 100% for the depreciation, maintenance, etc.

    I would count it as a business vehicle. I’d limit the section 179 expense to the $25,000 and depreciate the rest.

    Sounds like you’ve got the perfect business for claiming an RV. Keep good records, or course, but I’m confident that the IRS has to agree that your RV is definitely a business expense.

  10. just bought a 2012 airstream. i already have a photography business established. i would like to know if i can use the airstream to go to shooting locations (national parks, etc.) and deduct all travel expenses and other expenses related to the purchase, maintenance, etc., of the airstream while doing shoots, workshops, etc…..AND when it is parked in on my lot at home and is rented out on a nightly or weekly basis, what can i deduct from that income property?

  11. First, I want to thank you for making the time to answer everybody’s questions about RV’s and taxes. It is greatly appreciated.

    Second, I would like to ask for your advice as it relates to my tax return. My husband and I started an outdoor guiding business which operates in Utah in the spring and fall and WA in the summer. Because of the remoteness of the location in UT, there are no housing options available – except to tent camp or RV it. We decided to purchase an RV and use it for our housing and office work space. I.E. We would not have bought the RV except that we needed it for the business. We live in the RV full time and travel seasonally based upon where we are guiding staying in each location 2-3 months. I am thinking about deducting 75% of the RV depreciation, maintenance, repairs, etc. (we use it ¾ of the year for business related housing – we don’t guide in the winter – or at least haven’t yet) and 100% of expenses such as fuel to or from UT and WA, campground fees, etc. during the timeframes in which we are guiding. We have not used the RV for ‘personal travel’ – only to travel to the work location, live and work in the RV.

    Could you please advise as to what your thoughts are on this? Also, if we deduct depreciation, Sect. 179 vs. MACRS? And lastly, would the RV be listed under Business Vehicle, Business Asset, …? Many thanks!

  12. Hi Military Guy,
    I think that’s a good question. It seems to me that if you’re going home every 30 days, even if it’s not in the RV, then you’re still meeting the qualification of transient lodging. But that’s my opinion, I’m not sure it would hold up in court. That said, you only need to worry about the 30 day rule if you are taking the section 179 expense.

    You can still depreciate even if you are not transient–it’s only the 179 expense that needs the transient designation. I just wanted to make sure that I was clear on that.

  13. Brenda,

    Thanks for answering my questions. For clarification of the transient 30-day rule, can the RV stay in the same transient location but the tax filer can go home and back there to work within every 30 days via airplane, etc and satisfy the 30-day rule? Also I am confident I will have enough itemized deductions (property tax/mortgage interest on home and RV, charitable donations, etc) and meet the 2% AGI (AGI will be around $100,000 or so = $2,000 of RV expenses) to make this worthwhile. Sounds like god record-keeping is a must!

  14. Hi Brenda,
    Okay, so the RV doesn’t count as transient lodging because you don’t meet the 30 day rule–but it will be used for lodging and I’m thinking this may work in your favor.

    Your husband does receive a per diem–so you will have a difficult time claiming his expenses–but let’s go over the whole picture because maybe there is a deduction there.

    First, you’re going to claim absolutely everything: mileage, meals, RV rental lots, your husband doing his laundry while he’s out of down.

    Now, for meals, he can either claim this actual or his per diem allowance–here’s a link to the GSA per diem allowance rates: http://www.gsa.gov/portal/content/104877?utm_source=OGP&utm_medium=print-radio&utm_term=perdiem&utm_campaign=shortcuts

    The national standard meal rate is $46. But different locations have higher rates. St Louis, for example has a $66 per diem rate.

    Claim all the expenses for the RV maintenance, utilities, lot fees, etc. Of course, if he stays in a hotel, use his hotel or apartment expenses.

    Once you’ve totaled up all of those expenses, you’ll have to claim that you were reimbursed the $400 a week. It sounds to me like his expenses are more than his reimbursement–if that’s the case, then you may just have a deduction.

    Remember, because he’s an employee, he expenses have to be more than 2% of his adjusted gross income before you can claim the expenses. So if he makes $50,000 a year, the excess expenses have to be over $1,000 to count.

    Also, if you’re not already itemizing your deductions (like with mortgage and real estate taxes) then it might not help you to claim the expenses either.

    Now as far as his truck goes, he can either claim the mileage or the actual expenses. And since he’s at a temporary location all of his mileage while he’s at the temporary location is business mileage. So you might want to play to see whether the actual or the mileage deduction works out better for you.

    And here’s one more thing–technically, a 5th wheel could be considered to be a second home. He’s going to sleep in it and it does have a bathroom-therefore under IRS rules it counts as a second home. In that case, you could write off the interest on the RV as mortgage interest on a second home. That would be a Schedule A deduction, not a business expense.

  15. Hi Jay,
    when you’re talking about LLCs, you could have “bleed” in an audit. Basically,an LLC is a limited liability company–which the IRS treats as a “disregarded entity”. So, if your LLC is taxed like a sole proprietor–then it could easily bleed into the other LLC.
    The other thing is your insurance. Auto insurance is usually much cheaper on your personal than on your business. So you’ll want to check that out on the RV too. You may want to purchase the RV as a personal expense and have the company reimburse you for the expense. Talk to your insurance agent first.

  16. Hi,

    My husband is a welder and travels away from home for months at a time: anywhere from 1-5 months at different job sites. He is away most of the year. He gets about $400 a week per diem to cover mileage, hotel, and meals. He is planning an buying a 5th wheel RV to cut down on expenses. What deductions can he deduct on returns if he goes this route. He would use his personal pick up to pull this RV. We are completely new to the RV world and don’t know much. From what I read in your blog, it seems he wouldn’t be able to deduct the cost of a used 5th wheel since his stays wont be “transient.” Correct?

    We are also wondering about:
    * pick up mileage & maintenance
    * RV maintenance and repair
    * RV lot fees and utilities
    * RV meals vs dine out

    I heard that if he was given a perdiem by his employer than he couldn’t deduct traveling expenses. Like I said, he spends months at a time in different cities out of state and works Monday-Saturday. His per diem comes down to $57/day to cover EVERYTHING.

    Any knowledge you could share will be appreciated.

    Thank you in advance.
    BB

  17. Ok, sounds good Jan. One more thing.. I have a web business currently setup as an llc. I was going to setup a separate llc this year and purchase the rv under that llc’s name, incase I do get audited for it, it will be contained to one llc.

    At least that’s my thoughts.. so my question is, when the irs does audit that llc, will that audit ‘bleed over’ to my other llc?

  18. Persoanally, Jay, I’d go for the traditional MACRS depreciation. Run the deduction over 5 years. It will keep you from having to recapture the expense if you do decide this isn’t going to work for you.

  19. Thank you Jan.. your assistance is very much appreciated! Might I ask, what *would* you suggest if not a section 179 deduction.. what would be the best route in your eyes?

  20. Hi Jay,
    You are correct, NEW to you is what I should have said and I think I goofed on one of my earlier answers up there. But–I’m still against you claiming a section 179 expense.

    You see, the Section 179 expense is good for “transient” lodging, but not for anything more substantial. For example, let’s say you bought a condo in Florida to spent part of the year working from. Because you’re there for over 30 days, it’s not transient housing. Now with the RV, even though you’re moving from city to city every 30 days–you’re still in the RV.

    Now, I’m guessing that another accountant would go along with moving from city to city every 30 days as transient housing. I’m thinking this is kind of a gray area and an argument could be made in your favor–but remember that just one stay of over 30 days could lose you the Section 179 deduction.

    Also, remember that the RV deduction is highly likely to be audited. So your records have to be really, really good.

    And–if you claim a section 179 deduction, and you change your mind about the business usage–you’ll have to recapture that deduction. As a business owner, I personally hate recapturing deductions– it’s like phantom income. But that’s my personal preference.

    Now, if you are going to go the Section 179 route with your RV–(oh, was that a bad pun? I wasn’t trying to do that.) Anyway, you need to know the weight of the vehicle. If the GVRW is between 6,000 and 14,000 pounds, then your Section 179 deduction is limited to $25,000. If the weight is over that, you can expense the maximum allowable.

    I personally wouldn’t go with the Section 179 expense, but I think you could make a pretty good argument if you really are traveling from city to city every 30 days.

  21. Hi Jan! Nice to see you’re still actively answering questions. I’m a freelance web developer.. been doing it for years. I find that many prospective clients want someone local to their area to work with.

    So, I’ve decided to take to the road. I’m going to be traveling from city-to-city in an motorhome.. changing cities fairly often. As I go through each city, I’ll be placing ads and finding local work. This will keep my stream of clients fresh, and I’ll gain more business because of it.

    My first question for you is, you mention that the motorhome must be NEW. But I’ve been reading online and a lot of sources say used is OK as long as it’s “new to you” (see here: http://www.section179.org/section_179_deduction.html) Do you agree with that?

    Secondly, I know that over 50% of my miles will be for business. I will keep a scooter in tow for my personal use in-and-around town. I know I’m going to be in this career for a long time.. I’ve already been doing it 10 years, so I’m not worries about keeping 50% business use over 5 years or more. So, the business travel will be > 50%.

    As for transient lodging, do I need to move from city to city every 30 days, or do I not qualify for transient housing at all in this scenario? How does that affect my write-off options?

    Thanks so much for your sage advice.

  22. Hi Military Guy,
    First thank you for your service. Now–the tax stuff.

    Hmmm. One of the key parts about claiming the RV as a business deduction is that it has to be “transient” lodging. So you can’t be gone for more than 30 days at a time. If you took the RV and kept it near the base for 7 months–then you’d be out of luck. But, it sounds to me like you’d me going home frequently, so that might still work.

    Another think in your favor is that the active duty assignment is only 7 months–so that would qualify has “temporary assignment” which would help with the deductibility of the lodging.

    Now as far as claiming actual costs versus mileage–you need to keep track of both, but I’m pretty sure you’re going to claim the actual costs as that will be the bigger deduction. Remember, you’re only going to use this for business for 7 months, so you’re not going to be able to write off the whole thing, you’ll depreciate it for one year and you’re done. The rest of the cost is not going to be tax deductible to you. (RVs are depreciated over 5 years.)

    The other thing to remember is that you’re an employee, not contract labor so your deduction is also limited. You’re got two hurdles–first, the deduction goes on your Schedule A which means you need to have enough expenses above and beyond the standard deduction to make it worth your while. And second, your business expenses have to be more than 2% of your Adjusted Gross Income before they count towards your Schedule A deduction.

    I realize that sounds like a lot of mumbo jumbo. But let me use some numbers. If you make $50,000 a year, then you need to spend over $1000 on employee business expenses to even count to be put on the Schedule A deduction. (50,000 times .02 = 1,000)

    Although you’ll easily be spending over $1,000 on RV costs, if you don’t have any other deductions to go on the Schedule A–it could be harder to get any tax benefit from it. If you’re single, the standard deduction is $6,200. If you’re married, the standard deduction is $12,400.

    So you’re not just looking at the cost/expense/deductibility of buying the RV, but also even if you can deduct it–will it work for you personally.

    If you were a business owner, the deduction would go straight against the business and that’s a really great deduction. As an employee–you have all those other obstacles before you get any tax benefit. If you’ve already got a lot of other deductions for a Schedule A–well then the RV may still be a good deduction for you. But if you don’t have a lot of other deductions–it might not do you much good.

    Investing in an RV is a lot of money so I want to make sure you see the big picture.

  23. Hi Jan, nice advice given! I’ve got an interesting question. I am a military reservist and may be going on active duty for much of the year (7 months or so) to a base which is located more than 100 miles from my home of residence. If I choose to buy an rv and live in it while on duty at this base instead of renting an apartment, can I deduct any costs associated with purchasing the rv as well as mileage to/from my home? If so, am I allowed one round trip in this case or can I deduct mileage on days off earned to visit my family? Thanks! I am in the planning stages now.

  24. Hi Holly,
    If you’re really using the RV 100% for business, then you can pretty much claim everything. You can depreciate it, you can write off the interest on the loan, the gas, the insurance, the tags–the whole thing.

    Keep good records and –oh, a really good idea, get some photos of how it’s used for the business. Always good to have photographic back up.

  25. Hi John,
    you want to know if you can claim actual on the RV and mileage on a regular auto. I couldn’t find anything to say that you couldn’t but that’s a good question.

    I think the whole bit about two items being in the same asset class need to be depreciated the same way is where your coming from so you make sense, but those are assets put in service during the same year.

    But even if you put the RV and the car into service during the same year, I’m still thinking you can claim actual on the RV and mileage on the personal car. But there again, I’m not finding a pub that says “you can do both”, I’m just not finding a pub that says you can’t–that’s not quite the same thing.

    Wish I had a more definitive answer for you. Sorry.

  26. Hi Richard,
    If you’re out on the road for over 30 days at a time, then you won’t be able to use the section 179 deduction. You can still depreciate using MACRS though.

    30 days means it’s transient housing which can be expensed, over 30 days makes for permanent housing which cannot be expensed using section 179. I know, seems a little weird, but I didn’t make the rule just reporting on them.

    You can still claim the expense as an employee on form 2106–which ties to your schedule A.

  27. Hi Dave,
    Traveling the country looking at cool gardens and visiting automobile museums while you write your book sounds fun.
    One thing you won’t be able to do is claim a section 179 deduction on your motor home because you are buying used property. But I’m thinking you can claim your business related expenses. Keep good records of course.
    I’ve heard that the registration tax for RVs is lower in South Dakota if you live there. I personally think that South Dakota is quite beautiful and the people I’ve met have been really nice. But at the end of the day, when you come home from your trip–where do you want to live? If it’s South Dakota, then fine move there. But if you’d rather live in California–then pay the California vehicle registration and don’t play games with it.

  28. Hi Steve,
    You sound like you’ve got a good claim. You may be able to take a section 179 deduction–but I’m not sure you want to. Here’s why–

    If your business use for the RV falls below 50%, you’re going to get stuck having to recapture the 179 deduction. That means you’re going to wind up paying tax on all of the deduction that you had before. So do some serious thinking before you make that election.

    Also, if your RV weighs less than 14,000 your section 179 expense will be limited to $25,000 (under the gross vehicle weight rating rules.)

    Here’s a really good article about the RV deductions. The website is a subscription only site, but usually you can get a free 30 day trial. http://bradfordtaxinstitute.com/Content/Deduct-Motor-Home.aspx

    I recommend at least doing the free 30 days and looking around. This is a great web site for an S-corp owner looking for tax deductions. That particular article is dated 2006, but the main points of the article are still accurate even if some of the tax dollar numbers have changed over time.

    As an S Corp owner, you’ll notice on the 1120S form, the section 179 deduction doesn’t go to the bottom line of your return–it goes to your personal on the K1 anyway. So I have no problem with your RV being titled in your name.

  29. Hi Michael,
    I’m a little confused. You want to buy the RV and do your client sessions from the RV via Skype–so you’re not actually visiting clients with your RV are you?

    Also, if you’re on the road for 45 days–that pretty much violates the 30 day rule now doesn’t it?

    I’m thinking you’re doing something that I do–I go on vacation, but I’ll be doing work from my vacation spot. I’m not seeing clients of course, but I’ll write blog posts, work on classes that I teach and answer internet questions like yours. I’m not meeing clients, I don’t need to be on the road for business, it just so happens that I am. Is that what you’re doing?

    If that’s the case, I don’t think you “need” the RV for your job. It would be a very risky deduction if you tried to claim it.

  30. Hi Jan, I have a business that removes peoples’ phobias. I am wanting to buy an RV and actually do my client sessions FROM the RV (Skype Video). Given that I will be working more than 50% of the days that I am on the road, what specifically will I be able to write off? The RV itself? Gas, RV Parks, Maintenance, etc? All of the above? None?

    If I am on the road for, say 45 days, can I just claim 29 of those days (assuming I did sessions on those days)? What I am not clear about is whether the criterion for the write is that I HAVE to do business from the RV (as opposed to home) or can I write it off just because I WANT to do business from the RV?

    Thanks!

    Michael

  31. How about 100% owner of an S-corp that travels in an RV (financed new in 2014 and personally titled to owner not the business) around the country for business (more than 50% business use). Records seem to be in order documenting business vs. personal. Can Section 179 still be taken on Form 1120S? If not, can the owner title the RV in the name of the business? This situation meets all of the circumstances above, but I’m confused since the RV is in the owners name, not the S-corp. Also, would income need to be reported for all personal use since the owner is a 2% shareholder? I know its more than a few questions but I think a lot of money would be left on the table if Section 179 cannot be taken. Thanks for any advice.

  32. Hi Jan: I am planning on purchasing a used motorhome (restored for around $60,000) I plan to travel the US for about a year, visiting cool gardens, and automobile museums. I love both and will be writing two books for publication, one on the museums visited, and one on the gardens. I also am a docent for a nationally known Automobile museum, and will be presenting seminars about the museum as I travel.
    Is any of this tax deductible? (I currently live in Ca.)
    Also I hear that becoming a resident of South Dakota has tax advantages for RV’ers. Your thoughts are greatly appreciated.
    Dave

  33. Jan,

    I just started a new job as an Insurance Claims Adjuster, the job will require me to be out of town approximately 3-6 months each deployment. Although we are called “Independent Adjusters” the company does treat us as employees since they withhold state and federal taxes.

    Question, if I should purchase a new RV can I deduct the cost, under MACRS or 179?

  34. Jan;

    I have a Sole Proprietor LLC business doing Telecommunications Consulting. Project Management and Construction Management type services. My business is in Oregon but I was recently sub-contracted to a major corporation working on a project in central California from October 2013 through April 2014. Because the contract was month-to-month I did not want to stay in an apartment (lease) or extended stay (cost) nor did I want to live in motels, So, I towed my new Travel Trailer down to California, parked it at a KOA at a monthly rate and lived in for the full duration of the project.

    I assumed that the KOA monthly space fee ($700/month) would be deductible as a lodging expense. Was I correct?

  35. I have a client who purchased a motor home for her business. She uses mileage when she travels in her car. Can she depreciate the motor home and use actual expenses. I thought all vehicles in the same business had to be treated the same, actual expenses or mileage. She does use it more than 50% business.

  36. Hi John,
    I think you’ve got a good reason for an RV that would be a deductible business expense.

    I don’t think you’ll be able to claim a section 179 deduction though–unless you purchased a brand new RV. A section 179 deduction is for new equipment and brand new RVs are really expensive. [Correction-Sept. 2014–Oops, the deduction is for “new to you” so a Section 179 deduction would be allowed. I goofed on this one. -Jan]

    That said, just remember that if you take a 179 expense for the RV–and then you convert it to personal use, you’re going to have to “recapture” the deduction. In plain English that means you’re going to have to pay tax on the money that you had deducted earlier.

    Everybody loves the Section 179 deduction until they get stuck paying it back.

  37. Hi Eugene,
    It sounds like you have a good argument for 100% deductible. You would depreciate the vehicle over 5 years, just like a car, and of course you’re going to want to keep really good records.

  38. My husband is a photographer-part-time and Union Millwright full-time. He wants to purchase an RV for his photography business. We would us it for the business only- we are very detailed so log book is not a problem. Our question is what can be written off for tax deduction? Loan payment, Insurance, Tags, Taxes, Depreciation, etc. We are thinking actual mileage would be better because of the cost of using the RV. Thanks for you help.

  39. We started a motorsports team and mgt. company in 2012. We travel to race tracks and pull the trailer currently with a truck.. We have one driver as a client that we help with marketing and sponsorship. We stay overnight many times at hotels near the tracks. Sometimes we don’t stay overnight because they are close to home (1-2 hours). Looking at buying an RV to replace hotel stays, tow trailer etc. Can we deduct the expenses and could we use the section 179 deduction.
    thanks. I think we can based on what you have written already but want to cover the bases. Thoughts?

  40. Hi Jan, I liked your article about RV deductions. We have a small business, sole proprietor. We travel in our RV to the place where we will be doing a show and live in it while there. When we return home the RV is parked in our garage and is not used until we leave for the next show, except for service & maintenance. Will that qualify as 100% deductible? How do you manage/enter the depreciation?

  41. Hi Jan!
    My husband and I are photographerd anf we bought a bus that our family lives in and we are traveling the country teaching workshops and taking offering photography sessions. Could we claim the mileage when we travel to locations for workshops and sessions?

  42. Hi Tyrene,
    I’m thinking that you could claim your camper expenses. I wouldn’t try to write off the whole thing as a section 179 expense, but I would claim the depreciation and gas. You needed the camper for 24 days–that’s less than the 30 maximum you can use it for one trip. Plus, you used the camper for more than 50% business–once again, you’re good.
    I would claim the gas, the site fees, and depreciation for 55.81% business usage. It seems like a fair and honest business expense to me.

  43. Hi Jan,

    Great article! I have a question for you. We own a construction company and we did a construction job 170 miles away from our home. We took our bumper pull camper to the job site and lived out of it for 24 days this past summer instead of staying in the only hotel in town at $75.00 a night. We only used our camper this year for 43 days (19 of those were used for vacation). Am I able to claim our camper on my business return? My honest feeling is no, but I feel I better double check that. Thank you for your time in advance!

  44. Hi Greg,
    I actually had to deal with this last year. You can Section 179 expense something new, but if the RV is used equipment, then you can’t. You’ll have to depreciate it.

    But, it sounds to me like you at least have a really good argument for using your RV as a deductible business expense.

  45. Jan I was reading your article and have a question regarding writing off an RV for business use. I am a physical therapist and have an s corp that I consult and treat for physical therapy services. I want to know if I purchase an RV for treating patients in, where the patient can either come to my residence where the rv is parked or I go to their residence and physical therapy services would be performed inside the rv( a mobile treatment center). Could I write the purchase price of the tv if I bought it outright?
    Thanks Greg

  46. Hi Alan,
    I think that for your purposes, it would be entirely acceptable to write off your actual business expenses associated with the RV. Since you’re not trying to write off the cost of the vehicle or depreciate it–you’re just writing off the cost of the business travel–you’re good.
    Also, since you do that the occasional business trip with the RV–while you’re on the trip, you’ll also want to include the expense you would pay for parking in the RV park or wherever–kind of like your hotel fee.
    Of course good record keeping will be important–but you already knew that. I’d claim it.

  47. Nice article. I have a question, though, that pertains to mileage deductions when an RV is used primarily for personal use, but occasionally for travel to out-of-town industry conferences. I’m not interested in claiming depreciation, just mileage costs. Would the 50-percent rule apply? And while I would use the standard deduction for business use of my car, I would want to use the actual expenses method for the business mileage of my RV (since it costs more to operate an RV). Would that be a problem, do you think? I keep a detailed mileage log, and would also document the business percentage of the overall costs.

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