Who can sign the Form W-7/W-7(SP) if the applicant is a dependent under 18 years of age?
If the applicant is under 18 years of age the applicant, their parent or court appointed guardian can sign if the child can not. The individual (if other than the applicant) must type or print his or her name in the space provided and check the appropriate box that indicates their relationship to the applicant. If the individual is signing as a court-appointed guardian, a copy of the court-appointment papers showing the legal guardianship must be attached. Adults other than a parent or court appointed guardian can sign the Form W-7, only if the individual has a Form 2848 (Power of Attorney and Declaration of Representative) from a parent or court appointed guardian that authorizes the individual to sign.
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