The Sun is never directly overhead at noon for an observer located outside of the tropics.

Here's why:

* The Tropics: The tropics are the regions of Earth between the Tropic of Cancer (23.5° N) and the Tropic of Capricorn (23.5° S). Within these zones, the Sun can be directly overhead at noon at least once a year.

* Beyond the Tropics: As you move north or south of the tropics, the angle of the Sun at noon decreases. The Sun's maximum altitude at noon is always less than 90 degrees (directly overhead).

Therefore, an observer located anywhere north of the Tropic of Cancer or south of the Tropic of Capricorn will never see the Sun directly overhead at noon.