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Min is a nonresident who first arrived in the U.S. on a J-1 (teacher) visa on June 1,2019. She plans to remain in the U.S.

Min is a nonresident who first arrived in the U.S. on a J-1 (teacher) visa on June 1,2019. She plans to remain in the U.S. through September 1, 2021. For tax purposes, what is her residency starting date? A. January 1, 2019 B. June 1, 2019 C. January 1, 2020 D. January 1, 2021

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