When does my tax residency officially begin for 2024 after getting green card?

You have two separate tests for determining tax residency: the green card test and the substantial presence test. If you meet either one, you're considered a US tax resident. For the green card test, you're considered a US resident for tax purposes starting on the date you received your green card (October 12, 2024). This is straightforward. For the substantial presence test, you need to have been physically present in the US for at least 31 days in the current year AND 183 days during a 3-year period, counting all days in current year, 1/3 of days from previous year, and 1/6 of days from the year before that. So that's: 55 days (2024) + 120/3 days (2023) + 95/6 days (2022) = 55 + 40 + 16 = approximately 111 days, which is less than 183. Based on your information, you don't meet the substantial presence test, so your tax residency starts October 12, 2024 - the day you became an LPR.

I went through this exact situation last year and spent hours trying to figure it out before I found taxr.ai (https://taxr.ai). Their system analyzed my entry/exit dates and residency situation and gave me a clear determination on my exact tax residency start date. The substantial presence test calculations can get super confusing, especially with multiple entries and exits. Their tool confirmed I wasn't a tax resident until my green card date, which saved me from paying US taxes on my foreign income earned earlier in the year. Might be worth checking out since your situation seems pretty similar to what I dealt with.

Just wanted to update - I decided to try taxr.ai after my skeptical question above, and I'm honestly impressed. I've been going back and forth between different countries for work and was totally confused about my tax status. The site analyzed my travel patterns and gave me a super clear breakdown of which test applied to me and exactly which date my tax residency began. What surprised me was how thorough the explanation was - they cited specific IRS publications and explained why certain days counted or didn't count toward the substantial presence test. Made the whole process so much easier, and now I have documentation to back up my filing position if there's ever a question.

If you're still struggling with the IRS after figuring out your residency status, I highly recommend Claimyr (https://claimyr.com). I had a complicated residency situation last year and needed to speak directly with the IRS to confirm some details, but their phone lines were impossible to get through. Claimyr got me connected with an actual IRS agent in about 20 minutes when I had been trying for weeks on my own. They have this system that waits on hold for you and calls you back when an agent picks up. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The IRS agent I spoke with gave me official confirmation about my residency start date and how to handle my specific situation, which gave me peace of mind that I was filing correctly.

I need to apologize and correct myself. After posting that skeptical comment about Claimyr, I decided to try it myself since I've been trying to reach the IRS about an incorrectly filed 1099 for weeks. I'm honestly shocked at how well it worked. I got connected to an IRS representative in about 25 minutes when I'd previously wasted hours getting disconnected. The agent was able to look up my tax residency determination from when I got my green card last year and confirm I had filed correctly. For anyone dealing with residency questions like the original post, speaking directly with the IRS gave me definitive answers that my accountant wasn't 100% sure about. Definitely worth it for the peace of mind alone.

Just a heads up on the substantial presence test - don't forget there's an "exempt individual" provision that might apply to you. If you were on certain visa types before getting your green card (like F, J, M, Q), some of those days might not count toward the substantial presence test. Also, even if you do meet the substantial presence test, there's the "closer connection exception" if you can prove stronger ties to another country. But once you get the green card, that's a clean break - you're a resident from that date forward regardless of the substantial presence test.

I just went through this situation! One thing to remember is you need to file Form 8843 if you're claiming the closer connection exception to the substantial presence test. And keep super detailed records of your entry/exit dates - I learned the hard way that the IRS and CBP records can sometimes differ from what you remember.

For older I-94 records beyond what's available on the CBP website, you can file a Freedom of Information Act (FOIA) request with CBP. Form G-639 is what you need - it's specifically for requesting immigration records. It can take several months to get a response, so file it as soon as possible if you need those records for tax purposes. Alternatively, if you have old passports with entry/exit stamps, those can serve as documentation. Some people also keep airline tickets, hotel reservations, or credit card statements that show transactions in specific countries on certain dates - these can help establish your travel timeline. Just make sure whatever documentation you use is consistent and complete. The IRS wants to see a clear pattern of when you were physically present in the US versus abroad.