Yes. Your starting residency date is Jan. 1, 2022.
The IRS provides this example:
W was a citizen and resident of a foreign country immediately prior to entering the United States. W is temporarily present in the United States as a graduate student at a university on an F-1 visa (student visa) and had never been in the United States before arriving on 08-15-2017. Assuming W substantially complies with the requirements of the visa, does not change immigration status, and remains in the United States throughout 2022, determine W’s residency starting date.
Solution:
Date of entry into United States: 08-15-2017
Student F-1 visa
Exempt individual for 5 calendar years (2017 through 2021)
To determine whether W met the substantial presence test (183 days), begin counting days on 01-01-2022.
Number of nonexempt days in United States during 2022: 365 days
Count days as follows:
Current year (2022) days in United States (365) × 1 = 365 days
Prior year (2021) days in United States (0) × 1/3 = 0 days
Year before that (2020) days in United States (0) × 1/6 = 0 days
Total = 365 days
W met the substantial presence test on 07-02-2022 (the 183rd day of 2022). W's residency starting date under IRC § 7701(b) is 01-01-2022, first day of presence in the United States during the calendar year in which W met the substantial presence test.
See Tax Residency Status Examples
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