If he received a GC while here in the US, unless he specifically renounced his citizenship from the US, he would need to include all income from all sources worldwide from the time he became a US resident through the end of the year. income he earned or received prior to receiving the Green Card or coming to the US would depend on his status at the time. For example, if he had already been in the US since 2023 and had met the substantial presence test, then all of his income for 2024 would be taxed as a US resident. If he didn't arrive until June 10th, 2024 and had his green card in hand, then all income from all sources worldwide would be included on his US residency return from June 10th to December 31 (remainder of tax year)
He would also be considered a dual status alien if he received his Green Card mid year and was not already a resident. This means, he would need to file a 1040NR for the beginning part of the year. TurboTax does not support the 1040NR, but our partner Sprintax does and can help with your non resident return.
Tax information and responsibilities for new immigrants to the United States
Tax Guide for U.S. Citizens and Resident Aliens Abroad
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