Form 8938 and FBAR

This gentleman has been in the US since 2017. Currently, he is applying for adjustment of status and waiting for approval of green card. Therefore, according to the Immigration Office, he is not a US resident yet.

According to the IRS though, would he be considered a US resident for tax purpose since he has been in the US since 2017? If that is the case, can he elect not to be considered a US resident for tax purpose?

He had no income in 2019. But if he is somehow considered a US resident for tax purpose, he would be subject to FBAR or perhaps Form 8938 filing requirement.

What is his immigration status/visa type from 2017 until now?

He holds a B1 visa. So the days will be counted for 'substantial presence test'.

If he meets the substantial presence test, is he automatically considered a US resident for tax purpose? Or can he still make an election not to be considered a US resident for tax purpose even if he meets the substantial presence test?

Unless your client meets the closer connection exception or is a treaty non-US resident, the client is a US person required to file the same income tax and information returns as all other US persons. Does the client meet the SPT?

Unless your client meets the closer connection exception or is a treaty non-US resident, the client is a US person required to file the same income tax and information returns as all other US persons. Does the client meet the SPT?

B1 visa and stayed in US for the whole year of 2019. So I guess he does meet the SPT.

The client is a US person required to file the same income tax and information returns as all other US persons, unless you can find an argument the client is treaty resident in another country.