https://www.irs.gov/individuals/international-taxpayers/residency-starting-and-ending-dates
If you meet both the green card test and the substantial presence test in the same year, your residency starting date is the earlier of:
The first day you are present in the United States during the year you pass the substantial presence test, or
The first day you are present in the U.S. as a lawful permanent resident (green card holder).