What is the definition of second home

[pilchino99]

for example, does it need to be at a certain distance of the main home, does it need to be occupied a certain period of time, etc.  I'm trying to determine whether a condo I own close to my main home can be considered second home.

[KatrinaB]

No. It doesn't need to be a certain distance from your home. To qualify as a home, it needs to include sleeping, cooking, and toilet facilities. Therefore, a second home can be a house, condominium, cooperative, mobile home, house trailer, boat, timeshare, or similar property.

[pilchino99]

Thanks - now how do I include a second home in my tax return? Do I just add mortgage interest and property tax similar to what I did with my main home?