DaveF1006
Expert Alumni

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Yes, he would only report US-Sourced income since he would be in the US for less than 31 days in 2024. He should make estimates for all 4 quarters to avoid an estimated tax penalty.  As ridiculous as it may sound, the IRS has been known to charge an estimated tax penalty for not making an estimated payment in each quarter.

 

As long as he receives US-Based income, he would need to file a non-resident return unless there is a provision in the tax-treaty between the US and his own country that says otherwise. Yes, he can file as a dual-status citizen if his stay is 31 days or longer. 

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