Correct.
There was some discussion on this. The start date is the first date the person was physically in the US.
I could not find in IRS publications reference to vacation, but vacation time is not excluded and there seems to be more requirements to exclude days, rather than include them.
This link specifically refers to vacation days, although it is not an IRS publication.
Additionally I found this from the IRS:
"If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
- You were a nonresident alien at the beginning of the year.
You are a resident alien or U.S. citizen at the end of the year.
You are married to a U.S. citizen or resident alien at the end of the year.
Your spouse joins you in making the choice.
This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.
Note. If you are single at the end of the year, you cannot make this choice.
If you make this choice, the following rules apply.
You and your spouse are treated as U.S. residents for the entire year for income tax purposes.
You and your spouse are taxed on worldwide income.
You and your spouse must file a joint return for the year of the choice.
Neither you nor your spouse can make this choice for any later tax year, even if you are separated, divorced, or remarried."
This is another choice besides the election to file a joint return (6013 (h)) and could be an option for you if she was dual-status, however I strongly believe the time in January was physical presence and that would be her residency start date.
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