any canadians leave rv in florida

silversand wrote:

Don't forget to declare it on your 8840

Please explain: you must be referring to line 15 on the 8840 form, correct?

Is a tow trailer (whether bought and registered in the US by a Canadian, or brought down to US and registered in Canada) in a storage facility, or a yacht in dry dock that a Canadian leaves in the US considered "a permanent home" ? Does the IRS mean: a fixed real property (ie. condo, house, town house, single family home, or trailer installed on an owned or leased lot with a legal address) ?

Have you gotten a written clarification from the IRS on this question?

I don't have anything in writing but I do know that the IRS allows a mobile home or travel trailer to count as principle or secondary residence for the purpose of deducting mortgage interest.

I assumed if they allow it for that purpose, then they will count it as a residence for us 'aliens'. (what a pejorative term!)