Can Minor children living overseas with Non-citizen Parents file Tax independently

[Leoqingdao]

Hi. My kid (3-year old now) was born when we were in graduate school in the States and he is a U.S. citizen and got an SSN.  My wife and I had left the States before the pandemic as residential aliens due to passing the substantial presence test.  Now, we are living in Asia and paying taxes to the country where live in.  My question is if my kid is eligible for the stimulus checks? Can I file a federal tax return 2020 for him as an independent person to use the Recovery Rebate Credit Worksheet to get the stimulus?  Thanks.

[DawnC]

No.  Unless your 3 year old provided over half of their own support, they are a dependent and would not be considered 'independent' for tax purposes.  

[Leoqingdao]

Thanks for the reply.  A few more questions hope you could help.  Since my wife and I do not file tax to the States now, in reality, nobody really claims my child as a dependent for federal tax purposes. Does this mean my kid falls into the "nobody could claim you as their dependent" category in the States? I am wondering if this fact can validate me to file federal tax for my kid.  The news says the new COVID-19 relief covers citizens living overseas, is my kid eligible for the checks? Thanks.

[DanielV01]

Your child cannot qualify to file an independent tax return in the United States.  Although a citizen, he does not fall into the "nobody could claim you" category.

If you and/or your wife have Social Security numbers (not ITINs), and you either have US residency or still qualify under the presence test, then you may file a US resident tax return (using the Foreign Income exclusion to exempt the income you earned in another country), and claim your child.  Under these circumstances, all of you can then recieve the checks.