.

영주권자라서 green card test를 통과하지만 substantial presence test를 통과하지 못할 경우 dual status 보고가 맞습니다.

https://www.irs.gov/pub/irs-pdf/p519.pdf

Residency starting date under green card test. If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident.