Pay income taxes???? Even if it is a minor?
No, he does not have any income. He's 4 years old.
He has to pay it when he has income, that includes if he gets a job when he is a teen or if you put any income producing assets in his name or if he is the beneficiary of any trusts that distribute income to him, etc.
It may apply to any benefits he receives in a foreign country if US law deems those income. So you would need to sort all that out.
Thank you. I will worry about that later. Now I will try to get him the citizenship he is entitle to.
Look...you really should not be giving information unless its completely accurate.
A US citizen must file an income tax return that includes their world wide income. HOWEVER, they do not have to pay tax at all on the first 97.6k of foreign earned income (if they are fully living abroad)...and they do not have to file an income tax return at all if they fall below the threshold for filing.
They also DO NOT have to pay social security and medicare taxes on their foreign earned income...with some rare exceptions, and they do not even have to report foreign assets if its just a bank account with a balance that never goes over 10k.
So NO, a teen with a job is unlikely to have any filing requirement AT ALL.
I just want to get him the citizenship, number one because he is entitle to get it, number two because it will be easier to travel with him on vacation (with my income and being a single mother it will be difficult to get him a tourist visa) and finally because eventually when he is old enough I would like him to pass the citizenship to me so we can move out to USA. Currently there is not downsize of him having the US citizenship because the local law allows that we have double citizenship, that means he will retain the one he has now. Besides, I would like to formally stablish the child support because right now the amount that I received is not even half of I am suppose to be receiving and since it is an agreement (by e-mail) between the father and me he can at any moment stop sending the money.
I am concerned about the father and child having US passports and the mother having another.
I would be concerned about anti-American sentiment in the area both current and possible future.
Unless there is a current significant current advantage, there are reasons to wait until the benefits outweigh the risks.
Your son will be allowed to enter. Just because you have a visa does not mean that you will be granted entry on any given day. If the officer on the border believes that you intend to engage in activities not permitted by law or might overstay, he/she can certainly put you on the next plane home.
You really need to understand the full impact before you pursue this further. Just because you might choose not to pursue it at this time does not mean it cannot be done later.
Why do you think getting citizenship for your son is so important right now? Since you did not state what country you live in, have you investigated the downside of him having US citizenship where you make your home?