This site tracks developments in international family law from Richard Crouch and John Crouch of Crouch & Crouch in Arlington, Virginia. Our international practice has grown naturally from our location in our native Arlington, where our clients include many military, diplomatic and immigrant families, international organization employees, IT professionals, etc. This blog's purpose is to comment on the ongoing development of the law, and help other lawyers, journalists and the public understand individual cases. These postings do not provide a comprehensive description of the law. In fact, they will surely contain statements that were true at the time but have become less valid as the law continues to develop.
i.e., they must have been residents or citizens at some time during the tax year. The children in this case, Carlebach v. Commissioner(7/19/12), qualified for citizenship because of their mother's US citizenship, but in that situation they did not actually become citizens until they actually came to the U.S., under 8 US Code Sec. 1433.
Children claiming citizenship under other statutes may not be subject to this rule. I did not see whether diplomats, children, for example, come under it, but I very much doubt that they would.