REplaced the timing belt but won't start

If this is the 1.8 w/ 2 belts, all three marks should NOT line up at the same time. Stupidest timing system I;ve ever seen. You need to set the timing marks on bank #1 and install that belt, then turn the crankshaft 1 full turn and line up the other cam and install that belt. The first cam should be 180 degrees off when doing the second belt. Hope that helps.

I find that the early Subaru manuals are WRONG for the timing marks, I have had personal experience with this . True top dead center is take the #1 plug out and hand rotate the crank on the COMPRESSION stroke until the piston is at its highest point, the mark on the crank should help you as well. I use a very thin screw driver and a flash light to absolutely verify this. The #1 cylinder should be lined up on the dist cap with the rotor, and I mean DEAD ON. Good Luck!