Hi to all, 

New TN visa Canada client arrived the U.S. on 1/12/2023. He did not have any income in Canada. The U.S. Employer withheld FICA tax. He does not have any FBAR and 8938. 

I am going to file 1040 for him let me know please if anything else should I consider for?

Any insight or guidance would be greatly appreciated!