Your residency starts on the day you meet the substantial presence test. The IRS says, “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.”
If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date.
See First Year of Residency in Publication 519 U.S. Tax Guide for Aliens
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