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Immigrant Visa and Taxation

I have a friend whose parents just got their petition approved and they have six months to come to the US. Is it better if they come Jan 1 in 2022 or November 2021? I heard if they come November 2021 they will need to fix taxes since once they are admitted to the US (Via airplane and land here) they will start being taxed on worldwide income?

Also, since they were non resident alien prior to November 2021, they had wired foreign earned funds to their us bank account in 2021, would that income be taxable even prior to November 2021 if they arrive this year whereas if they arrive in 2022 it would not?

submitted by /u/caseyrobinson2
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source https://www.reddit.com/r/immigration/comments/pqsn8h/immigrant_visa_and_taxation/

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