All I know is what AI tells me.

• IRS Focus on Intent:

  The IRS focuses on the investor's intent, meaning you need to demonstrate that you intended to hold the property for investment or business use, even if you later convert it to personal use. 

   
• 2-Year Safe Harbor:

  The IRS Revenue Procedure 2008-16 establishes a 24-month safe harbor, meaning they won't challenge your investment intent if you hold the property for at least two years before converting it to a principal residence.