@amarkhel , not knowing which country you are from will limit my answer ONLY to generalities ( no tax treaty conditions considered ). Ditto for visa on which you entered the country.
(a) assuming that this was your first entry with the three year period ending with 2023, and entering October of 2023, you would be a Non-Resident Alien for the tax year 2023..
(b) In such circumstances i.e. Non-Resident Alien ( NRA ) for the year 2023, ONLY your US sourced income is taxable for that calendar year. When the income was received ( i.e. constructively received ) would dictate whether it gets counted as 2023 or 2024 income. For example if the income for work done during 2023 was issued in 2023 but actually received by you in 2024, then it could be claimed as constructively received in 2023. Thus it is important to understand the exact facts and circumstances.
(c) for the year 2024 your immigration status is determined by passing the SPT ( Substantial Presence Test ) for the year -- all days present in the current year ( 2024 ) + 1/3rd the days present in the first prior year (2023) + 1/6th days present in the 2nd. prior year (2022) being equal or greater than 183 days. Once you pass SPT, you are a Resident for Tax purposes for the whole year starting with the first day you were present in the current year.
(d) Note that while you are present in the USA, income for any work executed/done is sourced to USA. Thus if during say November of 2023, while you were living in the USA, if you worked remotely for any employer in your "Old " country, that income would be considered US sourced income and taxed as such.
Does this answer your questions ?
Is there more I can do for you ?
