Note:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
This TIN must be placed in primary TIN field.
Line 4, Entity type is individual
Line 5, NO box must be checked
Line 6, Parents’ information
Line 10, Penalties of Perjury statement, indicating why applicant is not required to file and proof of income
If the applicant’s parents have submitted Form 8814, Parents’ Election to Report Child’s Interest and Dividends, to report the child’s income on their return, a copy of that form must be attached to Form 8802
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