Note:

A minor/dependent must file their own income tax return if the parents did not file a Form 8814 claiming the minor’s income. A minor can request a certification if he or she did not have to file a tax return because their income fell below the filing requirement. The minor must provide proof of income and a penalties of perjury statement explaining this situation.

When entering information concerning the application of an individual under the age of 19, a full-time student under the age of 24, or a dependent who is permanently and totally disabled, regardless of age, in the United States Residency Certification (USRC) Database:

Check the SSN box.

Enter in the Primary TIN field, the TIN of the Parent that filed the return which included the income of the minor child.

Check the SSN box.

Enter in the Secondary TIN field, the Minor's TIN.

Check the Non-spouse box.

Enter in the Applicant field, the Minor's entity information.

Enter in the Name Control field, the name control of the Minor's parent that filed the return which included the Minor's income. See Document 6209, or Document 7071, Name Control Job Aid for Individual Master File Taxpayers, for more information on name controlling.

Select Individual as the applicant in the Applicant Type field.