Where does someone standing at the Equator (latitude 0°) see the Sun almost directly overhead twice a year?

Answer

During the equinoxes

An observer at the Equator sees the Sun almost directly overhead twice annually, coinciding with the equinoxes, when the Sun crosses their zenith.

Where does someone standing at the Equator (latitude 0°) see the Sun almost directly overhead twice a year?
locationsunastronomyskyPosition