The test turns on your immigration status, not on how many days you spend in the US. A lawful permanent resident is someone the US has allowed to live here permanently as an immigrant. You generally have that status if USCIS has issued you Form I-551, the Permanent Resident Card.
If you were a nonresident the year before, residency begins the first day you are in the US with that status. If you also pass the substantial presence test, the earlier of the two start dates applies. You are a nonresident until that date, which makes the year dual-status. If you hold a green card but do not enter the US that year, your residency starts on January 1 of the next year.
Your green card status does not lapse on its own. A card over 10 years old, or years spent abroad, still leave you a resident alien for tax. The status ends when a final order of exclusion or deportation rescinds it, or when you abandon it. To abandon it yourself, you file Form I-407 or a letter of intent with USCIS or a US consular officer. Your card goes with it.
A tax treaty can also end the status for tax, if you claim residence in the treaty country and file Form 8833. Ending the status either way may bring the exit tax, if you are a long-term resident.
Sources
- 26 C.F.R. § 301.7701(b)-1, Resident alien
- 26 U.S.C. § 7701, Definitions
- IRS, Publication 519 (2025), U.S. Tax Guide for Aliens
- 26 U.S.C. § 877A, Tax responsibilities of expatriation
Reviewed and updated September 2026. General information, not advice for your situation.