Sure.
Here is an example that I found on the web.
Example 1: A J-1, non-student, foreign visitor enters the U.S. on December 15, 2012. So, 2012 is the “first calendar year”, even though the foreigner was only present for 16 days during 2012. 2013 is the “second calendar year”. This individual would begin counting days present in the U.S. on 1/1/2014 and would become a resident on July 2, 2014. The full 183 days in the current calendar year are required for residency because there are no countable days in the prior two years.
https://finance.uw.edu/globalsupport/sites/default/files/Substantial-Presence-Text-Examples.pdf
