(i)In generalThe term “period of nonqualified use” means any period (other than the portion of any period preceding January 1, 2009) during which the property is not used as the principal residence of the taxpayer or the taxpayer’s spouse or former spouse.se of the property, relevant factors in determining a taxpayer's principal residence, include, but are not limited to—(i) The taxpayer's place of employment;(ii) The principal place of abode of the taxpayer's family members;(iii) The address listed on the taxpayer's federal and state tax returns, driver's license, automobile registration, and voter registration card;(iv) The taxpayer's mailing address for bills and correspondence;(v) The location of the taxpayer's banks; and(vi) The location of religious organizations and recreational clubs with which the taxpayer is affiliated.https://www.law.cornell.edu/cfr/text/26/1.121-1https://www.law.cornell.edu/uscode/text/26/121

Real estate, automobiles, every industry is the exact same.

Are you going to get a new drivers license and update your automobile registration? 

As your income goes up, don’t spend it all… being on one- time purchases like vacations, or on long term commitments like your housing or automobile expenses.  

Most states I think consider mobile homes in the same classification as an automobile.

I have a Masters in Real Estate Finance and Bachelors in Finance and Marketing, and am happy to discuss the merits of those paths with anyone considering them.Outside of real estate activities I enjoy automobiles and motorcycles, and try to spend my spare time at car meets (like Katie's Cars and Coffee) or on back roads on my Aprilia. 

Assets that may be used to secure funds include automobiles, artwork, collectibles, real estate, or financial assets, such as savings accounts, certificates of deposit, stocks, bonds, and 401(k) accounts."

Also mobiles started to be built on an assembly line like an automobile , more quality more control of the process.Also its way EASIER to get financing when you sell a mobile built 1977 and newer.Hope that helps.DD

Brian- previous amateur flame worker, small goblets and marbles mostly :)

IOW, this covers you, the owner, to bring the property to complete if faulty workmanship, defective materials, carelessness, or accident occurs.And another (while I am at it): Automobile Liability What if a vehicle backs into your building?