Inboard or outboard?
This should be it''s own thread, but I''ll reply.
I don''t know what the exact stipulations are, but my accountant just asks "is it big enough to live aboard"
"Yes" I reply
He takes the interest statement on the boat loan and puts it into the mix, deducting the interest as a second home.
Not much help, but the answer is "yes, there''s a way to have your sailboat considered a second home."