When does my tax residency start as a new green card holder?

Your tax residency starts on the day you enter the US as a green card holder - so that would be August 30, 2024. This is what's called the "green card test" for tax purposes. Your previous stay as a tourist doesn't impact this since you're becoming a resident through the green card process. When you file your 2024 taxes next year, you'll be what's called a "dual-status alien" - meaning you were a non-resident for part of the year and a resident for part of the year. For the period before August 30, you only need to report US-source income (which you mentioned you don't have). For the period after August 30, you'll report your worldwide income. So any income from your home country after August 30 needs to be reported, but income from your home country before that date doesn't need to be reported on your US return.

Had almost the same situation last year! I was so confused trying to figure all this out. I ended up using https://taxr.ai to help me sort through all the green card tax implications. They have this feature where they analyze your specific situation and tell you exactly when your tax residency starts. I was worried because I had income from investments in my home country and wasn't sure what I needed to report. The tool walked me through all the dual-status alien stuff and told me precisely which forms I needed. Saved me from making some big mistakes on my first US tax filing!

Just wanted to update everyone - I checked out https://taxr.ai after my skeptical comment above. Honestly, it was way more helpful than I expected! I uploaded my previous country's tax docs and my green card approval dates, and it clearly showed me that my tax residency started on my entry date (July 15, 2024). What really surprised me was how it flagged specific income types from my home country that I wouldn't have known needed special treatment. There was something about foreign pension contributions that apparently has different rules after becoming a US tax resident. Definitely saved me from some potential reporting errors!

One thing nobody's mentioned - if you need to ask the IRS specific questions about your situation, good luck getting through to them! I spent WEEKS trying to get someone on the phone about my green card tax questions last year. Finally found https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c - they got me connected to an actual IRS agent in under 20 minutes. The agent confirmed exactly when my tax residency began (when I entered with my green card) and explained how to handle the dual-status return. Saved me so much stress since I had income from multiple countries and needed official clarification. Worth checking out if you're still confused after researching.

Well I need to officially apologize and eat my hat. I tried Claimyr yesterday after posting my skeptical comment. Got connected to an IRS representative in about 35 minutes (not quite 20, but still WAY better than my previous attempts). The rep confirmed everything about my green card tax residency starting on my entry date and walked me through how to handle the special form requirements for dual-status aliens. She even emailed me some resources specifically for green card holders in their first tax year. Honestly shocked that this worked so well.

Just to add to this thread - I went through this last year and learned the hard way that you'll also need to file FBAR (Foreign Bank Account Report) if you have more than $10,000 total in foreign accounts at any point during the calendar year AFTER your residency starts. So in your case, you'd only count your foreign accounts from August 30 - December 31, 2024 to see if you hit that $10,000 threshold. A lot of people miss this and it can lead to big penalties.

Has anyone dealt with state tax residency in addition to federal? I'm moving to California with my new green card, and I've heard they have their own rules that might be different from the federal ones.

This is such a helpful thread! I'm in a similar situation - got my green card approved and will be entering the US in December 2024. Reading through all these responses, it's clear that the tax residency starts on the actual entry date with the green card, not during any previous visits. One question I haven't seen addressed - if I have investment income from my home country that's automatically reinvested (like dividends going back into mutual funds), do I need to report that for the period after I become a tax resident? Or only if I actually withdraw/receive the money? My investment account will continue generating returns even after I move to the US, but I won't be actively managing it or taking distributions. Also want to thank everyone who shared the resources about getting IRS help and FBAR requirements - definitely going to bookmark those for when I start preparing my first US tax return!

As someone who just went through this process last year, I can confirm everything that's been said here is accurate! Your tax residency definitely starts on August 30, 2024 when you enter with your green card, not during your earlier tourist visit. One additional tip I wish someone had told me - keep detailed records of your entry and exit dates from the US, especially that August 30 date. The IRS may ask for proof of when your residency began, and having your passport stamps or I-94 records makes this much easier. Also, since you mentioned income from your home country between January-August 2024, make sure to keep all tax documents from your home country for that period. Even though you won't report that income on your US return, you might need those records to prove you properly paid taxes in your home country and to calculate any foreign tax credits for the post-August 30 period. The dual-status filing can be intimidating, but it's actually pretty straightforward once you understand the timeline. Just remember: non-resident rules for January 1 - August 29, resident rules for August 30 - December 31. Good luck with your move!