You may be confusing second home and vacation home rules.
There is no minimum nights for a second home. You can deduct mortgage interest and property taxes as itemized deductions for two homes. You would still report any rental income (and your would not be able to claim mortgage interest or property tax against that rental income because you are deducting it elsewhere).
For a vacation home, you don’t have to report rental income if you use a dwelling unit as a residence and rent it for fewer than 15 days.
There are other rules you can find at Topic No. 415 Renting Residential and Vacation Property
TurboTax will divide the rental and personal portion of your deductions based on the number of days of personal use and the total number of days rented in the rental income section.
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