failing to submit the sailing permit, big trouble?

Hi Guys

 

I have one urgent question to ask for my friend. Unfortunatedly he was forced to leave his job in Dec last year in the USA (he was RA for 2023) and he had to go back to his own country on Jan 9th because his visa cannot allow him to work in the USA any more and he is looking for the job in the non-US area. 

 

He didnt know he had to submit the sailing permit. His tax advisor may plan to help him fill in a statement to mention the end date of the USA for his 2023 tax return and said he may need to fill in all of this world income in the USA for 2024 because he failed to fill in sailing permit. Is it true? What tax return does my friend need to fill in for tax year 2024? RA or dual status or NRA + Fbar or NRA only? 

 

He may want to book a 2 week holiday in 2024 by tourism visa not H1B, but he will make sure that the total days in the USA for 2024 is below 31 days. will anything be changed? Is it necessary for him to go to local irs to get a sailing permit during his holiday?