May 2026 Here’s an important tax planning opportunity—and caution—regarding the deduction of a motor home used for business purposes. The Jackson case highlights that many taxpayers lose this deduction not because it is invalid, but because it is improperly structured or documented. When this situation is handled correctly, a motor home can qualify as a business transportation vehicle, a lodging facility, or both, allowing for substantial tax deductions. The key is properly applying the tax rules and clearly establishing business use. Tax law permits deductions for travel-related lodging when you are “away from home” on business, meaning your business-use motor home expenses qualify as deductions. The financial benefits can be significant. For example, if you purchase a $300,000 motor home and use it 80 percent for business, you may be eligible for up to a $240,000 first-year deduction using bonus depreciation. Alternative methods, such as Section 179 or MACRS depreciation, can also provide, assuming 80 percent business use, up to $240,000 in deductions, either immediately or over time. Success depends on proper execution: - Your business use must exceed 50 percent to avoid recapture of deductions. - You must maintain detailed records, including logs for business mileage and logs of business nights used for lodging. - You need to document the business purpose for each trip and overnight stay. - You establish your travel lodging tax position with Internal Revenue Code Section 280A(f)(4). - Without this documentation, deductions can be denied entirely—as seen in the Jackson case. Happy Tax Savings!