If you are a US resident, your residency start date is generally the earlier of the date you met the standard presence test or the date you met the green card test.
It sounds like you meet both tests as you were present in the US more than 183 days in the three-year period, including the current year and you have obtained your green card.
According to the rules below, it would be the earlier of the date you met the substantial presence test, which would be 183 days from the date you arrived in March or the date you met your green card test which was the date you became a resident according to your green card status, which was in August.
So you will have to count the days from your March arrival date and choose the earlier of that date or your green card date. It sounds like the date you got your green card declaring you a U.S. resident in August will be the earlier date.
The tests read as follows:
If you meet both the green card test and the substantial presence test in the same year, your residency starting date is the earlier of:
- The first day you are present in the United States during the year that you pass the substantial presence test, or
- The first day you are present in the U.S. as a lawful permanent resident (green card holder).
If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident (the date on which the United States Citizenship and Immigration Services (USCIS) officially approved your petition to become an immigrant).
If you meet the substantial presence test for a calendar year, your residency starting date is generally the first day you are present in the United States during that calendar year.
Substantial Presence Test:
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
Green Card Test:
You are a lawful permanent resident of the United States, at any time, if you have been given the privilege, according to the immigration laws, of residing permanently in the United States as an immigrant. You generally have this status if the U.S. Citizenship and Immigration Services (USCIS) issued you a Permanent Resident Card, Form I-551, also known as a "green card."
Click here for "Residency starting and ending dates"
Click here for "US tax residency – Green card test"
Click here for "US Residency Substantial Presence Test"
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