Possibly. US citizens are taxed on worldwide income. However there is a foreign earned income exclusion for a US citizen or resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.
You will wait until son meets the 330 day test before filing, which would be in March.
See Foreign Earned Income Exclusion
You can claim a foreign tax credit or deduction for any income not covered by the foreign earned income exclusion,
Sometimes it is better to NOT claim the exclusion and choose the tax credit. You can try it both ways in TurboTax.
To enter income from South Korea and claim the exclusion:
- Type foreign income in Search in the top right
- Select Jump to foreign income and follow the screens
To claim a foreign tax credit or deduction
- Type "foreign tax credit" in Search in the upper right
- Select "Jump to foreign tax credit"
- Complete the screens to claim either the credit or deduction
For more help: Where do I enter the foreign tax credit (Form 1116) or deduction for 2020?
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