I too would recommend you speak with a tax professional...one here in the States if you are filing here, and certainly your primary advisor whereever you are located.

Very frankly, I would not rely on any answer received here. While all of us have good intentions, your situation could be fairly be interpreted a couple of different ways...and which ever way you decide, you will want to make sure that your tax professional is in support of your position. Best, Tommy

Not being a tax professional I would recommend you speak with one here in the states.

From what I understand if you file your taxes here in the US a second home can be a deduction based on depreciation and or interest paid on the loan or loans. As far as being your primary residence it must be lived in at least 6 months and a day a year to be considered as such. But the tax advantages for a primary versus second home depend on where you file your taxes and if this home will be your only property in the US you should still have some distinct tax advantages over not having a home at all.