Phillip, a resident of Denmark, is in the U.S. as a teaching scholar in J-1 immigration status. He arrived in the U.S. on December 17, 2021 and has been here continuously since. On July 7, 2023, Phillip was notified by U.S. Citizenship and Immigration Services (USCIS) that his application for permanent residence was approved and a green card would be issued by July 20, 2023. What is his residency starting date for federal income tax purposes?

	July 20, 2023
	July 7, 2023
	January 1, 2023
	January 1, 2024