RV loan interest and the qualified-home test
RV loan interest may qualify under the home-mortgage-interest rules only when the property, debt and taxpayer meet the applicable tests. Having a bed, kitchen and toilet is not the complete deduction test. Check the publication for the return year and the loan’s actual security and use.
Use the right publication year
IRS Publication 936 currently identifies its 2025-return edition. It includes qualifying house trailers and similar property with sleeping, cooking and toilet facilities. Its requirements also address secured debt and itemizing rather than taking the standard deduction.
Debt limits combine the relevant homes
The 2025 guide lists a $750,000 acquisition-debt limit, $375,000 for married filing separately, with different treatment for qualifying older debt. Use its worksheet and definitions rather than treating that figure as a separate allowance for every home.
With assumed relevant debt balances of $700,000 on one home and $80,000 on the RV, the combined figure is $780,000, or $30,000 above $750,000. This comparison alone does not calculate deductible interest: debt dates, average balances, proceeds and filing circumstances can change the worksheet result.
| Assumed fair-rental days | Longer threshold: 14daysor 10% | Whole personal-use days exceeding it |
|---|---|---|
| 100 days | 14 days | At least 15 days |
| 200 days | 20 days | At least 21 days |
The publication requires use as a home beyond the longer threshold when the second home is rented. Meeting that use test does not by itself satisfy debt, itemizing or interest limitations.
Retain the loan and use records
Keep the security agreement, purchase and loan-proceeds records, interest statements and personal/rental-use dates. A lender calling a product an “RV loan” does not establish every secured-debt requirement. An unsecured personal loan is a different arrangement.
Use a qualified tax adviser for the actual return, especially with rental or business use. Zoning permission, domicile, insurance and warranty-use restrictions are separate from the federal deduction. Check for publication updates before filing; do not treat a 2025 example as an unverified future-year entitlement.