Hey David, @DaveF1006
My friend does really appreciate your help.
1. My friend will try his best to do the sailling permit. If just in case, he fails it, I assume he will have no penalty if he pays the esimate tax and fill in the final tax in 2025 for his 2024 tax. Is it correct?
2. Do you personally help do the tax filling, especailly for the 2024 tax? It seems that his tax advisor is not very familar with sailing permit, 31 days rule as NRA etc. As mentioend before, his advisor firstly thought he needs to report the world income for the whole 2024 even he doesnt stay in the USA for 31 days (not even mention dual status).
