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Not so sure about "permanent" head and galley
From IRS publication 936 available at irs.gov
For you to take a home mortgage interest deduction, your debt must be secured by a qualified home. This means your main home or your second home. A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities.
The interest you pay on a mortgage on a home other than your main or second home may be deductible if the proceeds of the loan were used for business, investment, or other deductible purposes. Otherwise, it is considered personal interest and is not deductible.
Main home. You can have only one main home at any one time. This is the home where you ordinarily live most of the time.
Second home. A second home is a home that you choose to treat as your second home.
I don't see the work "permanent" regarding the head and galley. Other unofficial sites say a porta-potti and camp stove qualifiy. I don't have a loan on my C22, but I'm looking at bigger boats .....