For my Wisconsin return, is the interest I pay on my Florida condo considered a “second home” outside the state even though it is the only home I own?

[mikeandsandie]

I live in Wisconson in a home that I rent.  The only home I own (and pay interest on) is a condo in Florida, at which I stayed for about a month and rented out for two months. The Wisconsin tax return gives an Itemized Deductions Credit equal to 5% of mortgage interest expense.  The form says, "Do not include interest paid to purchase a second home outside of Wisconsin."  In this context, is my Florida condo a "second" home?

[MichaelL1 · Accepted solution]

The Florida condo is considered a 2nd home, as the place you rent in WI is considered your primary home (even without owning it) for tax purposes.