Yes, he should have no penalty if the files his estimated taxes. We are not allowed to accept business on this forum because we are to stay anonymous to safeguard our privacy as well as yours. Your friend does not need report his worldwide income since he isn't a resident in 2024.
From what I understand, the rumor on the street is that the IRS hasn't rigorously enforced this policy in the past but may in the near future. I have suggested these steps just show your friend has shown good faith in complying with the US tax laws.
@JHH123
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
