qbteachmt
Level 15

I would look at what the IRS tells you; it's in Pub 523. I googled this for you:

does mobile home qualify for primary residence tax exemption

"Finally, the exclusion can apply to many different types of housing facilities. A single-family home, a condominium, a cooperative apartment, a mobile home, and a houseboat each may be a main home and therefore qualify for the exclusion."

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