Income Earned in St. Thomas

It would appear that your client is not a bona fide residence of USVI but you'll need to look back 3 years to make a final determination.

Assuming he's not a bona fide residence of USVI, his entire income would be reportable on F.1040 but you will need to include a F.8689 to allocate his tax liability between the IRS and USVI based on AGI.  Since F.8689 is not within the form sets for PS, you will need to prepare that separately, plug in the amount to PS, and attach it to the return.

Once you have completed the allocation on F.8689, you will enter the USVI tax liability as a credit (in the form of US tax payment) on the 1040 Worksheet under Other Credits and Payments Smart Worksheet.  This number will flow to Lin 19 of F.1040 with a F.8689 notation to offset the amount of tax that would be payable to Uncle Sam.

The full set of return must also be sent to the IRS of USVI with the payment against the balance due on F.8689.

You may like to read through Pub 570 to better understand the convoluted  review for bona fide residence and the mechanics I just explained.