Hi
Sorry for the confusion. @Vanessa A . My friends (non-green card holder) just had the baby in the USA and they just went back to their own country. The baby has the US passport. When they go back to their own country, they plan to open a bank for the baby and save the monery for the tuition fees. Therefore, they have a few questions.
1. Two of the couples were NRA for 2023. The father had a little bank interests in 2023 and he may need to report the USA tax as NRA. When the father reports the tax, can he claim child tax benefit?
2. After comng back to their country in 2024, the couple has no relation with USA (no income from USA). I think they do not need to report any tax anymore to the USA, right?
3. If 2 is correct, the couple wants me to help ask at what criteria does the baby need to file tax? I understand that if the baby has the bank acccount with more than 10k USD, the parents need to help baby to fill in the Fbar within baby's name. From 0 years old to the age of university graduation (22 I assume), at what critiera, does the baby living outside of the USA need to file the tax, especially for parents do not need to file US tax ?
If you do not mind, can u help answer these three separatedly? Many thanks
