Prior to 2022, Cheng Wong, a U.S. income tax nonresident alien and a citizen, resident and domiciliary of China, was never in the United States. XBank, a Chinese-owned bank, asks Cheng to move to the U.S. with his family to run XBank's Florida office for a 3-year period beginning July 19, 2022 and ending July 18, 2025 [assume July 19, 2022 - December 31, 2022 = 166 days]. In search of a Florida house, a church and country club, and a school for his children, Cheng visits the U.S. from February 1-7, 2022 [7 days], May 1-9, 2022 [9 days], and June 11-13, 2022 [3 days] before he returns again to begin his employment on July 19, 2022. Cheng's residency starting date is:

February 1, 2022

May 1, 2022

May 3, 2022

June11, 2022

July 19, 2022