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On 2 Jan 2006 07:23:52 -0800, wrote:

You said:

You will need to show that you actually have been
using it as such [second home]. In addition, if it's very close to where you live, they
may disallow it.

There is no IRS requirement for either of the above that I am aware of.

You are correct. From the horse's mouth (IRS Pub 936):

*******************
Qualified Home

For you to take a home mortgage interest deduction, your debt must be secured by a
qualified home. This means your main home or your second home. A home includes a
house, condominium, cooperative, mobile home, house trailer, boat, or similar
property that has sleeping, cooking, and toilet facilities.

The interest you pay on a mortgage on a home other than your main or second home may
be deductible if the proceeds of the loan were used for business, investment, or
other deductible purposes. Otherwise, it is considered personal interest and is not
deductible.
Main home. You can have only one main home at any one time. This is the home where
you ordinarily live most of the time.

Second home. A second home is a home that you choose to treat as your second home.

Second home not rented out. If you have a second home that you do not hold out for
rent or resale to others at any time during the year, you can treat it as a qualified
home. You do not have to use the home during the year.
**********************

--
John H.

"Divide each difficulty into as many parts as is feasible and necessary to resolve it."
Rene Descartes