If your friend has never filed his/her US tax returns, there is an IRS program Streamlined Foreign Offshore Procedures that he/she should review. Your friend should be ok if they file the last 3 years of US tax returns and last 6 years of FinCEN Form 114 as it was non-willful conduct as he was unaware of his filing requirement. He/She needs to definitely work with the IRS to become current with his/her filing requirement to file a US return annually. There is a foreign earned income exclusion ($105,900 in 2019) and foreign tax credits that the IRS allows in order to offset double taxation.
He/She should consider speaking to a tax lawyer familiar with this tax situation. Please see the following links.
https://www.efile.com/american-citizens-abroad-overseas-offshore-assets-late-u-s-tax-returns/
[Edited 03.24.20 | 2:43 pm]
If your friend has never filed his/her US tax returns, there is an IRS program Streamlined Foreign Offshore Procedures that he/she should review. Your friend should be ok if they file the last 3 years of US tax returns and last 6 years of FinCEN Form 114 as it was non-willful conduct as he was unaware of his filing requirement. He/She needs to definitely work with the IRS to become current with his/her filing requirement to file a US return annually. There is a foreign earned income exclusion ($105,900 in 2019) and foreign tax credits that the IRS allows in order to offset double taxation.
He/She should consider speaking to a tax lawyer familiar with this tax situation. Please see the following links.
https://www.efile.com/american-citizens-abroad-overseas-offshore-assets-late-u-s-tax-returns/
[Edited 03.24.20 | 2:43 pm]