Motorhome Business Deduction
I just wanted those of you who have used or are contemplating using a motorhome for business that there is a recent Tax Court case which would have a major impact on that deduction. The case is called Dunford and it's a Tax Court Memo decision. For my fellow tax geeks, it's 2013-189.
The taxpayer used his motorhome while away from his residence as a place to service his clients. He apparently had the proper documentation but the IRS used a very different tactic to eliminate the deduction. They used the "exclusive office use" of a home office to eliminate the deduction. A home office has to be an area used exclusively for business purposes. There was no such designation within the RV so he lost the deduction.
My guess is that he was using the wrong tact to take the deduction, but anyone who is looking to take the deduction currently, or has taken the deduction in the past, now has to be aware that this case can be used by the IRS to eliminate the deduction.
2011 Berkshire 390bh