Use the actual start of U.S. conditional residence for the immigration anniversary. I-829 is generally filed in the 90 days before its second anniversary, not a tax-residency date chosen for another purpose.
Maintain distinct calendar entries
Support the immigration date with the actual admission or adjustment record. Have conflicting records reviewed rather than changing one yourself; a tax filing does not extend or remove the conditions of residence.
Approval leads to conditional residence for two years, obtained by consular processing or adjustment of status, followed by the removal-of-conditions petition in the final ninety days. Construction and hiring schedules slip; the statutory calendar does not. Use the applicable process to maintain accurate information and preserve the connection to prior records. Do not infer an automatic retroactive top-up or a changed residence deadline from a future adjustment. The enterprise must create ten qualifying full-time jobs, and conditional residents file Form I-829 during the 90-day period immediately preceding the second anniversary of obtaining conditional permanent resident status. Conditional permanent residence follows the approved process; the later I-829 stage requires its own evidence. A spouse and unmarried children under twenty-one may be included as derivatives, and their conditional residence follows the same two-year clock as the principal's.