Yes, you can still be considered a resident alien for U.S. tax purposes even if you didn't spend time in the U.S., as long as you meet the Green Card Test.
According to the IRS, if you hold a valid Green Card at any time during the calendar year, you are generally classified as a U.S. tax resident unless you voluntarily renounce your status or it is terminated by the U.S. Citizenship and Immigration Services (USCIS).
However, if you have a closer connection to a foreign country and do not meet the Substantial Presence Test, you may be able to claim nonresident status for tax purposes by filing Form 8840 (Closer Connection Exception Statement).
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