How much does this toddler make? Just kidding.. anyway.. No. This child does not live in the US, nor does this child earn money in the US, therefore they are not even claiming to be a US citizen, but just incidently happens to be legally a US citizen. This does not convey any tax liability upon this person. In fact I would venture to guess that this person is probably even a citizen of the country they are in if the mother was a citizen of that country at the time of the birth (example was just visiting the US during the birth). Don't file a return in the US if you dont live or work there! The key word here is RESIDENT and you need to be IN a PATICULAR state (like Alabama, or Illinois etc..)for at least 6 months in order to BE a resident. This child most likely is not only an ex-patriate but a dual citizen. As long as they pay whatever tax is owed in their home country I see no legal problems here. (Do they have bonds in the USA? Do they make more than the minimum amount on any investment IN THE USA?)-these are some questions that remain that could change this answer. In fact the parents can even write off up to $25,000.00 per year in monetary gifts sent to the child! And any money sent for medical or dental bills, or insurance. (that have been sent to or on behalf of the child if they have such evidence to prove the medical bills were paid etc..)

Taxes usually have to do with where you earned your money - not your citizenship. Persons who are not US Citizens and not even US residents may owe taxes on money earned in the US. Conversely, if a person does not live or work (or othwewise earn money) in the US there is generally no need to file a US tax return, even if you are (or are entitled to be) a US citizen.