Personal use of investment/vacation/second home? (rental, house, 10%)

[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!

[rubytue]

Talk to an accountant for real advice; however, my understanding is that you can do "maintanence" on the house and not have it count toward your 14 days.