If your rental property is not a rental property then it is a second home. If your rental property is actively TRYING to be rented (you have ads and realtors out there looking for tenants) then it is a rental property. If your rental property is actively rented then it's a rental property.
You can deduct expenses for a rental property on schedule E with the rental property information. You can deduct expenses for a second home on schedule A.
If this is a rental property that maybe you just took off the market for a year because you needed a breather and you're going to put it back on the market next year then this falls into a limbo where the only deduction you get is the property taxes. It's an investment property on a short break from earning. If you have converted it to personal use and you'll convert it back to a rental property someday when you no longer need it for personal use then it's a second home.
@ned415
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