I got my green card and came to US on Sep 2023. Before that, I was working in UAE. Do I need to report my income from Jan to Aug 2023?

[Vanessa A]

No.  Not as long as you do not make an election to be treated as a US Resident for the entire year.  You would only include income from the time you received your Green card on your return. 

[olivercm8 · Accepted solution]

But does this affect FBAR filing? As most of that income was in a bank outside US. 

How will I elect my status as US resident?

Thank you for your answer!

[Vanessa A · Accepted solution]

Your residency start date is when you got your green card.  So, yes, if you have more than $10,000 in foreign accounts after you got your green card, you would need to file a FBAR.