Thank you for your suggestions.

This individual was a US resident from January 1 to August 25, 2023. And then relocated to France, starting August 26, 2023, and is still a resident in France.

The only income that he received in France, in addition to his US Form W-2, is for wages for approximately $20k. The income tax on the $20k is about $2k.

This client is not filing Form 2555.