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?