Good morning.

I have a client that forfeited his green card just few weeks before the citizenship interview. He sold the house and returned to Italy in July 2021. He received the official letter from HS on December 31st. How can I file his return? He says that if he filed for more than 7 years he will be obliged to file in US forever so he is pressing me to file in may (I filed the extensions though).

May I still consider him a resident for 2021 giving him all the benefits and reductions or do I have to look at the status on 31st of December and file as NR?