@SDMZZZ , assuming that you had no presence in the US during 2022, 2023 and till you entered with the GreenCard in Jun 2024, you residency start date is the first day you were legally present ( GreenCard Test ) in the current year under consideration.
Thus your income ( foreign source ) prior to that entry date ius not under USD purview.
Also note that the sourcing of income is generally where the work is performed. Thus on-line work for a Canadian entity while a residing in the USA ( Tax home USA ) is US sourced income and not foreign income. It is self-employed income for US purposes. And unless you have a certificate of participation from Canadian equivalent of Social Security/ Medicare, you are subject to SECA ( equivalent of FICA but at the full 15.3% ).
Does this make sense ? Is there more I can do for you ?
