Kiddie Tax when both parents are non-resident aliens

[Ninja1]

A US citizen child is under 18 and has unearned income over a threshold.  Both parents are non-resident aliens and do not need to file US income tax returns.  Should the child file on his own, claiming a personal exemption, without considering the parent filing status or income (in this case, none), or should the child file the return following the Kiddie Tax rule?

[MaryK4]

Yes, if the U.S. has no jurisdiction over the parents because they are both nonresident aliens, the kiddie tax cannot apply so the taxpayer is the child.