Green Card Test
When individuals are issued green cards by the United States Citizenship and Immigration Services (USCIS), they generally become lawful, permanent residents of the United States and are considered to have met the green card test. The green card is an alien registration card that indicates that the individual has been granted the privilege, according to immigration laws, of residing permanently in the United States as an immigrant.
This resident status continues indefinitely unless it is taken away from the individual or is administratively or judicially determined to have been abandoned.
An individual who holds a green card is, for tax purposes, a resident alien of the United States.