US taxes and children

I'm a UK long term resident, US citizen.  I understand that as long as I maintain US citizenship, I have to file US tax returns for as along as I live.  Stupid, but true.  What if I have a child and claim dual US/UK citizenship for this child at the outset.  Does this child based in the UK then have the burden of filing US tax returns for the rest of his/her life as well?

Paul

I know this is not an expert opinion and I know the experts will come along shortly to answer but I would think they wouldn't.  They can, if they choose when old enough, renounce one of their citizenships if they so desire particularly if they join the military later in life. My cousin was an american born in britain and held dual citizenship until last year when he joined the U.S. Navy.  He was forced to choose one of the other.

Please take a read of this!

http://www.usembassy.org.uk/cons_new/acs/passports/childindex.html

All US citizens are liable to US taxation on worldwide income whether or not they visit the US.  This applies even if the child does not know he or she is American (eg through parentage) or has a US passport. 

There are special rules for taxation of those who renounce US citizenship.

a bit off topic, but if that child is male he would be obligated to register his name for any eventual US military draft.  two reasons why some people choose not to register their child at the US Embassy in London.  i think even though the child is not registered, they are still liable to taxes & military service in the US.  whether nor not that's fair is another issue.

I can't believe this can be the case.  How can the US tax a child born in another country and maybe never set foot in the US?  Even if there is not a tax liability, having to fill out stupid forms every year makes no sense.  I bet there is not much compliance with stupid laws like this.

Yes, it may seem odd that the child (well not until he/she has an income) would have to file taxes, but the US is one of few countries that base taxation on citizenship and not on residency. Even permenent residents of the US are required to file. The only way out of it is to renounce the US citizenship and a few additional steps.