Personal use of investment (second) home? (rental, purchasing, maintenance)

[kone]

Been thinking about purchasing a second home on the obx and am trying to digest all the rules and such. I think I understand the personal use rule, 14 days or 10% of rental days but, how does anyone know exactly home many days you are there? If I've already used my allotted personal days does that mean I can't go there November through March when it'd normally be vacant that whole time?

Thanks!

[giffman]

There is no way for anyone to know but you. It's all based on the honor system.

If somebody does bring it into question, you can always claim you were there to check on the property or to perform routine maintenance. If you were going down to "work on the property", I don't think it would constitute personal use.