The President of FC, a foreign corporation, approaches A, an alien citizen/resident from Country X, and requests

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Question:

The President of FC, a foreign corporation, approaches A, an alien citizen/resident from Country X, and requests A to accept a temporary employment opportunity in the United States which A accepts. In anticipation of A's new job, A visits the U.S. from March 1 - March 7, 2023, solely to find a place to live, to choose a school for his 2 children, and to take care of certain pre-move personal matters. A then returns to Country X on March 7^th to await his temporary U.S. assignment which is scheduled to begin May 1, 2023. A and his family return to the U.S. on May 1, 2023 and they remain there for 180 days when, due to personal reasons, A is forced to return home to Country X for the balance of 2023.

A's 2023 U.S. income tax residency starting date will be:

March 1, 2023

January 1, 2023

March 7, 2023

May 1, 2023