Answer:
The Internal Revenue Code, not state law, governs TIN certification. A minor's SSN can be certified by the minor, a parent, or a legally appointed guardian or conservator.
Can Guardian of TRO Minor Sign for Minor's TIN?
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Question:
In Mass. Guardianship for a child. When opening an account with a minor as the TRO, procedures used to indicate that a parent or legal guardian had to sign verifying the minor's TIN. Mass bankers now indicates - "Guardians and Conservators" - as of 2009 Conservators must be appointed to manage bank accounts. Does this mean that the guardian of the TRO minor can no longer sign for the minors TIN?
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