us citizen kid of non-resident parents

Simply being born [by itself] in the U.S. doesn't make the child a U.S. citizen. The 14th Amendment also requires that the child be born "subject to the jurisdiction" to be considered a U.S. citizen at birth, and that basically requires having at least one citizen parent for the political jurisdiction to attach. Although there is some discussion (in other places) whether such jurisdiction attaches for permanently-resident aliens, it is clear that it does not for those [parents] merely visiting the U.S.

Regardless, only certain non-resident taxpayers may have dependents. I don't know where you got India from (was there a recent treaty revision?), but your list would have been correct had you included Japan and excluded India as far as my knowledge goes. Non-resident taxpayers from other countries do not get dependents (or a spouse exemption) - IRC Section

873(b)(3) [except as overridden by treaty as is the case with South Korea and Japan]. The possession of U.S. citizenship by the dependent is not a factor.

No. Your child's citizenship is not relevant as you are an NRA from a country that does not have an exception in place for claiming dependents.

I'm sorry, but that's just plain wrong. The "subject to the jurisdiction" language is a very narrow exception for children of diplomats, and has always been interpreted that way. (Until 1924 it also excluded some Native Americans, but that's now moot.) The Supreme Court ruled in 1898 in United States v. Wong Kim Ark, and it's been settled law since then.

Everyone else born in the U.S. is a US citizen until and unless he renounces citizenship. Don't forget to file your tax return.

Wikipedia will tell you far more than you wanted to know about this topic:

Thanks for you reply.

CC

There are many people who think that Wong was settled incorrectly, and the analysis of such is sound. The fact that Native Americans (before 1924 when Congress gave them a choice) were excluded is the very proof that what I just said was the correct, original interpretation of the 14th.

Regardless, the statute I cited in my second paragraph (which you clipped) still prevents claiming the dependent.

Perhaps, but since none of them are judges, it doesn't matter, now does it?

Right, the fact that the dependent is a citizen is irrelevant in this case. But when the dependent has over $600 of income, he better start filing his US tax returns.

R's, John

If the US citizen child cannot be claimed as a dependent, then he/she is his own exemption, and income has to top $8000 or whatever standard deduction + exemption is.

In addition to the other replies, I thought there was a rule that if you were on F-1 visa for more than 5 years (I guess you might be a student from the email address), then you can file 1040. I looked through 1040-nr instructions and publication 519, but can't find the quote. Anyway, on this form you can claim children as dependents, get child tax credit, but take care not claim the EITC, and not claim any treaty benefits. Once you file 1040 you have to get IRS permission in order to revoke it and file 1040-NR. If you have lots of capital gains and intend to return to your home country then file 1040-NR as capital gains are not taxed.

The text is "All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside." Per grammar, the "and subject to the jurisdiction" refers to the child. I don't know where you get the idea that one parent should be subject to US jurisdiction.

Also, the parents are subject to US jurisdiction. The person writing this post might be on F-1 visa. Illegal aliens are subject to US jurisdiction in that they cannot claim diplomatic immunity for crimes and in theory can be deported. Not being caught doesn't mean that they aren't subject to the law of the land.

Given all the replies to the original post... I would just like to reiterate that the answer to the question that was asked is: An NRA who is not from Mexico, Canada, the ROK (and the dependent is living in the US with the NRA) or India (a student or business apprentice) can not claim any dependents.