Q356. Filling US Tax Return from India for US born child

Question: Hi My child is born in USA and holding USA passport. Me and My wife are Indian passport holders. We are moving back to India. So from India do i need to file tax return in USA for my child next year? Regards: Sumit Goyal

Answer: Federal income tax returns for USA must be filed depending on the individuals income, age and the type of income. If income is below a certain level and no tax credits are to be claimed, then the mandatory requirement to file a tax return may not apply. If your child has no income, then it is not a compulsory requirement to file tax return for your child from India. Information on tax rules for children are available on the IRS website. Here is a link where you may find more information on this topic: www.irs.gov/pub/irs-pdf/p929.pdf