The “Green Card Test” pertains to immigration status.
Once you obtain a green card, you become a lawful permanent resident of the United States. Holding a green card triggers U.S. tax residency. Green card holders are generally required to file annual income tax returns with the IRS and report their worldwide income.
Once you become eligible or receive your green card, even if you remain in your home country, you may be considered a U.S. tax resident.