The tax treaty tie breaker rule can allow a green card holder not to be a U.S. tax resident.
The tax treaty tie breaker rule overrides the U.S. tax code. The tax treaty tie breaker rule requires an individual to be a resident of the country where he has the closest connection.
With the tax treaty tie breaker rule a green card holder who is a citizen of a country with a tax treaty may non-resident for U.S. income taxes. Tax treaties override the U.S. tax code.
As a non-tax resident, you live and work in the U.S. but only pay tax on your U.S. income and not your foreign income.
Here is what happens: If you are a dual-resident taxpayer (a resident of both the United States and another country), a tax treaty’s “tie-breaker” rule determine if you are a U.S. income tax resident.