Question about 2nd homes

I have used ACS data quite a bit, but recently a question came up that I can't find the answer to.  Are non-primary residences included in the data?  The instructions say to include people who are not away for more than 2 months, but it doesn't seem to even specify whether that is per year or a 2 months continuous period.  What I am most interested in is people with 2nd homes - their primary residence is elsewhere.  Are they included in the data?

This question has come up because I have often compared data from the IRS and from the ACS.  Usually, they show similar comparisons of areas (given the different measures that they use).  The IRS data is linked to the address on the tax return.  The ACS data is linked to the address the survey was sent to.  I have come across a case where an area I am looking at has relatively high income from the IRS data but relatively low income in the ACS data.  I am trying to figure out if this is due to the presence of a large number of 2nd homes in the area (of which there are many).

Can anyone help clarify the extent to which non-primary residences would be included? 

Thanks in advance.

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