Do you have to file taxes if you are a dependent of a non US citizen living abroad?

Yes, dependents of non-U.S. citizens living abroad may still need to file U.S. taxes if they have a certain level of income or meet other filing requirements. Generally, if a dependent earns more than the standard deduction for their filing status, they must file a tax return. Additionally, if they have unearned income, such as dividends or interest, they may also need to file. It's important to review IRS guidelines or consult a tax professional for specific circumstances.