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Are manufactured homes in the IRS definition of primary residence?

April 26, 2017definition Estate homes IRS manufactured primary Property Residence tax

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Are manufactured homes in the IRS definition of primary residence?

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Manufactured homes, houseboats and mobile homes all qualify as a primary residence for the IRS if the taxpayer uses that home for a majority of the year. Also included as qualifying homes are houses, town homes, condominiums and co-op apartments.Source:U.S.