A second home must have sleeping, cooking, and toilet facilities. If your travel trailer meets these conditions, it can be a second home. You can deduct interest paid on a loan used to purchase your second home.
You can only deduct interest for two homes—your main home and a second home. Real estate taxes or personal property taxes can be deducted on any number of homes.
You can enter both of these deductions under Federal Taxes > Deductions & Credits > Your Home.
https://ttlc.intuit.com/questions/2178178-how-do-i-claim-my-recreational-rv-travel-trailer-as-a-second-home
