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0.0281 Tc 0.909 0 Td (parent )Tj -0.035 Tc 11.2371 0 0 11.5 220.5481 476.2 Tm (or )Tj 0 Tc 11.5 0 0 11.5 234.6953 476.2 Tm (a )Tj 0.0175 Tc 0.857 0 Td (guardian, )Tj -0.035 Tc 11.1326 0 0 11.5 298.6782 476.2 Tm (is )Tj 0.0188 Tc 11.5 0 0 11.5 310.1194 476.2 Tm (the )Tj 0.0285 Tc 1.838 0 Td (Form )Tj 0.0122 Tc 2.771 0 Td (2848. )Tj 0.0117 Tc 3.237 0 Td (The )Tj 0.0166 Tc 2.15 0 Td (Instructions )Tj 0.0301 Tc 5.595 0 Td (to )Tj 0.0084 Tc 1.169 0 Td (the )Tj 0.0424 Tc -38.524 -1.21 Td (Form )Tj /T1_1 1 Tf -0.0247 Tc 12 0 0 12 91.9725 462.28 Tm (W-7 )Tj /T1_0 1 Tf 0.0292 Tc 11.5 0 0 11.5 118.4326 462.28 Tm [(provide )-22(the )]TJ 0.0406 Tc 5.666 0 Td (same )Tj -0.0312 Tc 2.9 0 Td (gUidelinES )Tj 0.0165 Tc 5.041 0 Td (regarding )Tj 0.0242 Tc 4.746 0 Td (applicants )Tj 0.0237 Tc 5.102 0 Td (who )Tj -0.0012 Tc 2.265 0 Td (are )Tj -0.035 Tc 11.1588 0 0 11.5 435.3355 462.28 Tm (14 )Tj 0.0063 Tc 11.5 0 0 11.5 451.7244 462.28 Tm (years )Tj 0.0437 Tc 2.812 0 Td (of )Tj 0.0125 Tc 1.189 0 Td (age )Tj -0.0123 Tc 2.025 0 Td (or )Tj 0.0218 Tc -40.132 -1.127 Td (older. )Tj EMC /P <>BDC 0.05 Tc 11.9605 0 0 11.5 269.9458 422.68 Tm (Questions )Tj EMC /P <>BDC 0.0149 Tc 11.5 0 0 11.5 59.7782 397.24 Tm (In )Tj 0.0081 Tc 1.234 0 Td (your )Tj 0.0328 Tc 2.394 0 Td (electronic )Tj 0.021 Tc 4.937 0 Td (mail )Tj 0.0165 Tc 2.296 0 Td (inquiry, )Tj -0.0196 Tc 3.73 0 Td (you )Tj 0.0104 Tc 1.968 0 Td (posed )Tj -0.0021 Tc 3.166 0 Td (the )Tj 0.0242 Tc 1.756 0 Td (following )Tj 0.0222 Tc 4.479 0 Td (questions )Tj 0.0193 Tc 4.82 0 Td (concerning )Tj 0.0188 Tc 5.37 0 Td (the )Tj 0.033 Tc -36.171 -1.21 Td (standards )Tj 0.0125 Tc 5.07 0 Td (and )Tj 0.0367 Tc 2.12 0 Td (procedures )Tj 0.0184 Tc 5.694 0 Td (for )Tj 0.008 Tc 11.1 0 0 11.1 226.1338 383.32 Tm (!TIN )Tj 0.0212 Tc 11.5 0 0 11.5 251.4953 383.32 Tm (applications )Tj 0.0349 Tc 5.897 0 Td (made )Tj -0.0015 Tc 2.984 0 Td (by )Tj 0.0224 Tc 1.377 0 Td (parents, )Tj 0.0203 Tc 4.121 0 Td (guardians, )Tj -0.0084 Tc 5.216 0 Td (and )Tj 0.0418 Tc 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)Tj 0.0163 Tc 11.5 0 0 11.5 405.0954 343.48 Tm (allowed )Tj -0.0116 Tc 3.866 0 Td (to )Tj 0.0038 Tc 1.164 0 Td (give )Tj 0.0201 Tc 2.175 0 Td (them )Tj -0.0021 Tc 2.63 0 Td (the )Tj 0.0352 Tc -34.984 -1.21 Td (child's )Tj -0.035 Tc 11.4407 0 0 11.5 154.8199 329.56 Tm (IT)Tj 0.0117 Tc 11.5 0 0 11.5 165.8582 329.56 Tm (IN? )Tj -0.0126 Tc 1.983 0 Td (Is )Tj 0.0115 Tc 1.087 0 Td (there )Tj -0.035 Tc 11.39 0 0 11.5 232.5365 329.56 Tm (an )Tj -0.0084 Tc 11.5 0 0 11.5 249.3353 329.56 Tm (age )Tj 0.0104 Tc 2.044 0 Td (cutoff? )Tj EMC /P <>BDC 0 Tc -15.253 -1.732 Td (2\002 )Tj 0.0252 Tc 1.601 0 Td (Can )Tj 0.034 Tc 2.353 0 Td (parents )Tj 0.0468 Tc 3.861 0 Td (be )Tj 0.0076 Tc 1.565 0 Td (permitted )Tj -0.0325 Tc 4.627 0 Td (to )Tj 0.0008 Tc 1.206 0 Td (sign )Tj 0.0188 Tc 2.174 0 Td (the )Tj 0.05 Tc 11.2199 0 0 11.1 317.8189 309.64 Tm (W-7 )Tj 0.0288 Tc 11.5 0 0 11.5 343.988 309.64 Tm (for )Tj 0.0011 Tc 1.563 0 Td (their )Tj 0.0118 Tc 2.354 0 Td (own )Tj 0.0148 Tc 2.252 0 Td (children )Tj 0.012 Tc 3.955 0 Td (without )Tj 0.0052 Tc 3.592 0 Td (regard )Tj -0.0116 Tc -33.565 -1.19 Td (to )Tj 0.0387 Tc 1.247 0 Td (age? )Tj EMC /P <>BDC 0 Tc -2.84 -1.753 Td (3\002 )Tj 0.0388 Tc 1.648 0 Td (Should )Tj -0.0019 Tc 3.707 0 Td (we )Tj 0.0051 Tc 1.693 0 Td (be )Tj 0.0139 Tc 1.503 0 Td (requiring )Tj 0.0186 Tc 4.403 0 Td (relationship )Tj 0.0236 Tc 5.671 0 Td (verification )Tj -0.0129 Tc 5.385 0 Td (for )Tj -0.0187 Tc 1.557 0 Td (all )Tj 0.0207 Tc 1.293 0 Td (children )Tj 0.0092 Tc 4.007 0 Td (claimed )Tj 0.0198 Tc 3.849 0 Td (from )Tj -0.0083 Tc 2.413 0 Td (all )Tj 0.0409 Tc -35.508 -1.21 Td (parents )Tj 0.0328 Tc 3.942 0 Td (without )Tj 0.0052 Tc 3.759 0 Td (regard )Tj -0.0325 Tc 3.291 0 Td (to )Tj -0.0021 Tc 1.169 0 Td (the )Tj 0.0125 Tc 1.789 0 Td (age )Tj 0.0228 Tc 2.025 0 Td (of )Tj 0.0188 Tc 1.173 0 Td (the )Tj 0.0217 Tc 1.809 0 Td (children? )Tj EMC /P <>BDC 0 Tc -20.611 -1.753 Td (4\002 )Tj 0.043 Tc 1.639 0 Td (Should )Tj 0 Tc 3.738 0 Td (a )Tj 0.0424 Tc 0.884 0 Td (Form )Tj 0.0182 Tc 2.833 0 Td (2848 )Tj -0.035 Tc 11.2519 0 0 11.5 232.1991 241.72 Tm (be )Tj 0.0247 Tc 11.5 0 0 11.5 248.9959 241.72 Tm (requlled )Tj 0.0252 Tc 4.13 0 Td (when )Tj 0 Tc 2.87 0 Td (a )Tj 0.0364 Tc 0.826 0 Td (parent )Tj 0.006 Tc 3.391 0 Td (signs )Tj 0 Tc 2.753 0 Td (a )Tj 0.028 Tc 11.1 0 0 11.1 419.5794 241.72 Tm (W-7 )Tj 0.0288 Tc 11.5 0 0 11.5 444.788 241.72 Tm (for )Tj -0.0239 Tc 1.569 0 Td (his )Tj 0.05 Tc 11.7653 0 0 11.5 480.2228 241.72 Tm (or )Tj 0.0073 Tc 11.5 0 0 11.5 495.2326 241.72 Tm (her )Tj 0.0222 Tc -33.006 -1.21 Td (own )Tj 0.0218 Tc 2.336 0 Td (child )Tj 0.0404 Tc 2.548 0 Td (over )Tj 0.0029 Tc 2.461 0 Td (14? )Tj EMC /P <>BDC /T1_1 1 Tf 0 Tc 12.4 0 0 12.4 96.882 207.88 Tm (5\001 )Tj /T1_0 1 Tf -0.035 Tc 11.1766 0 0 11.5 115.7073 207.88 Tm (Is )Tj 9.8244 0 0 11.5 128.7051 207.88 Tm (It )Tj 0.0402 Tc 11.5 0 0 11.5 138.3526 207.88 Tm (permissible )Tj -0.0025 Tc 5.819 0 Td (for )Tj -0.0013 Tc 1.559 0 Td (somEone )Tj 0.0201 Tc 4.591 0 Td (other )Tj 0.022 Tc 2.697 0 Td (than )Tj 0.0188 Tc 2.379 0 Td (the )Tj 0.0281 Tc 1.78 0 Td (parent )Tj 0.0016 Tc 3.341 0 Td (\(an )Tj -0.0005 Tc 1.823 0 Td (aunt )Tj 0.05 Tc 11.5038 0 0 11.5 440.8654 207.88 Tm (or )Tj 0.0007 Tc 11.5 0 0 11.5 455.1594 207.88 Tm (uncle, )Tj 0.008 Tc 3.001 0 Td (for )Tj 0.0322 Tc -32.557 -1.21 Td (Example\), )Tj 0.0092 Tc 5.131 0 Td (to )Tj 0.0077 Tc 1.248 0 Td (sign )Tj -0.0021 Tc 2.216 0 Td (the )Tj /T1_1 1 Tf -0.0347 Tc 12 0 0 12 234.2925 193.96 Tm (W-7 )Tj /T1_0 1 Tf -0.0266 Tc 11.5 0 0 11.5 259.9054 193.96 Tm (on )Tj 0.0211 Tc 1.472 0 Td (behaif )Tj 0.0437 Tc 3.14 0 Td (of )Tj 0.0292 Tc 1.194 0 Td (the )Tj 0.0212 Tc 1.843 0 Td (minor )Tj -0.035 Tc 10.7368 0 0 11.5 381.0942 193.96 Tm (chi1d )Tj 0.0122 Tc 11.5 0 0 11.5 410.1353 193.96 Tm (after )Tj 0.0053 Tc 2.412 0 Td (receiving )Tj 0 Tc 4.37 0 Td (a )Tj 0.0003 Tc 0.909 0 Td (power )Tj -0.035 Tc 11.1203 0 0 11.5 115.4292 180.04 Tm (of )Tj 0.048 Tc 11.5 0 0 11.5 129.3353 180.04 Tm (attorney )Tj -0.0113 Tc 4.317 0 Td (Signed )Tj 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2.288 0 Td (above. )Tj 0.0095 Tc 3.455 0 Td (involved )Tj -0.035 Tc 11.4438 0 0 11.5 303.336 134.44 Tm (ar.eas )Tj 0.05 Tc 11.6943 0 0 11.5 337.1835 134.44 Tm (of )Tj 0.0175 Tc 11.5 0 0 11.5 351.716 134.44 Tm (responsibility )Tj 0.013 Tc 6.353 0 Td (assigned )Tj 0.0301 Tc 4.409 0 Td (to )Tj 0.0188 Tc 1.169 0 Td (the )Tj -0.035 Tc 11.3021 0 0 11.5 56.985 120.52 Tm (ASSOCIate )Tj 0.0444 Tc 11.5 0 0 11.5 116.8082 120.52 Tm (Chief )Tj 0.0332 Tc 2.943 0 Td (Counsel )Tj 0.0173 Tc 4.275 0 Td (\(Procedure )Tj 0 Tc 11.6 0 0 11.6 262.9905 120.52 Tm (& )Tj 0.0241 Tc 11.5 0 0 11.5 274.4251 120.52 Tm (Administration\), )Tj 0.018 Tc 7.701 0 Td (Administrative )Tj 0.0273 Tc 6.78 0 Td (Provisions )Tj -0.0084 Tc 5.209 0 Td (and )Tj 0.05 Tc 11.6322 0 0 11.5 57.1263 106.84 Tm (Judicial )Tj 11.6208 0 0 11.5 103.751 106.84 Tm (Practice )Tj 0.0243 Tc 11.5 0 0 11.5 154.3938 106.84 Tm (Division )Tj -0.0067 Tc 3.98 0 Td ({APJ'P\): )Tj 0.0126 Tc 3.989 0 Td (therefore, )Tj 0.0059 Tc 4.8 0 Td (this )Tj 0.0317 Tc 1.936 0 Td (office )Tj 0.0133 Tc 2.922 0 Td (sought )Tj 0.0455 Tc 3.413 0 Td (lechnicallegal )Tj -0.0011 Tc 6.937 0 Td (assistancE )Tj 0.05 Tc 12.1302 0 0 11.5 56.7062 92.92 Tm (from )Tj 0.0176 Tc 11.5 0 0 11.5 87.1594 92.92 Tm (that )Tj -0.0161 Tc 2.124 0 Td (dIVISion )Tj /T1_1 1 Tf 0.05 Tc 8.5837 0 0 8.5 158.1982 92.92 Tm (10 )Tj /T1_0 1 Tf 0.0294 Tc 11.5 0 0 11.5 170.756 92.92 Tm (responding )Tj 0.0301 Tc 5.566 0 Td (to )Tj 0.0219 Tc 1.169 0 Td (these )Tj -0.0003 Tc 2.941 0 Td (Issues. )Tj EMC ET endstream endobj 3 0 obj <>]/Height 3331/Type/XObject>>stream X9h3xfDDD@B( s+CfXR0B0dDGDdAC$(`@ԓAL ;UTE&Q.h {Dp*h7M v4Ia>]=%o]umVp`:n=UV+D}u:[3Ro{6?%jo$qrG" m[x_G& Nߋc pOvCaέ\_Gw ?i~d?D"4]-ŧ -S{jxK]<5aիiZ }a[JVVlS1R#O;M4X*L M5ȮV" dj""$# aDGƥCBӢ/ aqixKUJ*P&azyl()@mvB,JSn&RGkzpk#. tE)4ONW uPajfϴ?R/vP +i}w꿸D'^OJԮy(4*ȵ;0)N//]~ETdl: W?ϢdL!@t܎2O ozkxPpaGw/oMJvAEB1D8d%x Ԅ"߅Nȓ".dLS:s3Be^u5Q;Dq]?a #C駛"R/TSb•p D;@( iuR$Q! 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Td (may )Tj -0.035 Tc 11.2519 0 0 11.5 214.5591 595.58 Tm (be )Tj 0.0152 Tc 11.5 0 0 11.5 230.9821 595.58 Tm (disclosed )Tj -0.0116 Tc 4.659 0 Td (to )Tj -0.0125 Tc 1.148 0 Td (the )Tj 0.0021 Tc 1.791 0 Td (signer )Tj 0.05 Tc 11.6943 0 0 11.5 353.6235 595.58 Tm (of )Tj 0.0084 Tc 11.5 0 0 11.5 367.5994 595.58 Tm (the )Tj 0.0117 Tc 1.801 0 Td (return. )Tj 0.0203 Tc 3.623 0 Td (Thus, )Tj 0.0165 Tc 2.981 0 Td (disclosures )Tj 0.0244 Tc -34.528 -1.231 Td (may )Tj -0.035 Tc 11.4815 0 0 11.5 93.3546 581.42 Tm (be )Tj 0.014 Tc 11.5 0 0 11.5 109.6726 581.42 Tm (made )Tj 0.0092 Tc 2.874 0 Td (to )Tj 0.0084 Tc 1.21 0 Td (the )Tj 0.0239 Tc 1.78 0 Td (parent )Tj -0.0076 Tc 3.358 0 Td (who )Tj 0.0118 Tc 2.204 0 Td (signed )Tj 0.0084 Tc 3.364 0 Td (the )Tj -0.0057 Tc 1.801 0 Td (return )Tj 0.0151 Tc 2.952 0 Td (on )Tj 0.0252 Tc 1.514 0 Td (behalf )Tj 0.0228 Tc 3.14 0 Td (of )Tj 0.0188 Tc 1.173 0 Td (the )Tj 0.0038 Tc 1.809 0 Td (child. )Tj /T1_3 1 Tf 0.0262 Tc 11.4 0 0 11.4 457.7397 581.42 Tm (Revenue )Tj 0.0166 Tc -34.232 -1.221 Td (Ruling )Tj -0.0003 Tc 3.276 0 Td (82-206, )Tj /T1_0 1 Tf 0.0168 Tc 11.5 0 0 11.5 149.8443 567.5 Tm (1982-2 )Tj /T1_3 1 Tf -0.0005 Tc 11.4 0 0 11.4 190.2294 567.5 Tm (C.B. )Tj /T1_0 1 Tf -0.0205 Tc 11.5 0 0 11.5 217.9951 567.5 Tm (356, )Tj 0.0163 Tc 2.297 0 Td (advises )Tj -0.0033 Tc 3.846 0 Td (that )Tj -0.035 Tc 9.8244 0 0 11.5 311.9451 567.5 Tm (If )Tj -0.0125 Tc 11.5 0 0 11.5 321.2794 567.5 Tm (the )Tj -0.0042 Tc 1.767 0 Td (child )Tj 0.0205 Tc 2.483 0 Td (cannot )Tj 0.0188 Tc 3.477 0 Td (make )Tj -0.0084 Tc 2.889 0 Td (and )Tj 0.0031 Tc 2.012 0 Td (file )Tj -0.0135 Tc 1.673 0 Td (his )Tj 0.0086 Tc 1.596 0 Td (or )Tj 0.0073 Tc 1.263 0 Td (her )Tj 0.0013 Tc -39.246 -1.231 Td (own )Tj -0.0054 Tc 2.196 0 Td (tax )Tj -0.0057 Tc 1.718 0 Td (return, )Tj -0.0021 Tc 3.27 0 Td (the )Tj 0.0156 Tc 1.822 0 Td (parent )Tj 0.0076 Tc 3.329 0 Td (should )Tj 0.0051 Tc 3.359 0 Td (do )Tj -0.0336 Tc 1.504 0 Td (so )Tj -0.0266 Tc 1.377 0 Td (on )Tj -0.004 Tc 1.472 0 Td (behalf )Tj -0.035 Tc 11.1203 0 0 11.5 333.7092 553.34 Tm (of )Tj 0.0084 Tc 11.5 0 0 11.5 346.7194 553.34 Tm (the )Tj 0.001 Tc 1.809 0 Td (child )Tj 0.05 Tc 13.4927 0 0 11.5 395.7152 553.34 Tm (br )Tj 0.0188 Tc 11.5 0 0 11.5 411.9994 553.34 Tm (the )Tj 0.0179 Tc 1.802 0 Td (use )Tj -0.0189 Tc 2.013 0 Td (of )Tj -0.0021 Tc 1.153 0 Td (the )Tj 0.0138 Tc 1.714 0 Td (following )Tj 0.0092 Tc -36.622 -1.21 Td (language: )Tj -0.0052 Tc 4.847 0 Td ("By )Tj 0.0281 Tc 1.832 0 Td (\(signature\) )Tj 0.0228 Tc 5.461 0 Td (Farent )Tj -0.0017 Tc 3.366 0 Td (\(or )Tj 0.0183 Tc 1.574 0 Td (guardian\) )Tj -0.035 Tc 10.0671 0 0 11.5 317.8912 539.42 Tm (10r )Tj 0.016 Tc 11.5 0 0 11.5 335.9926 539.42 Tm (minor )Tj 0.0103 Tc 2.93 0 Td (child." )Tj 0.0298 Tc 3.807 0 Td (Revenue )Tj -0.0055 Tc 4.435 0 Td ('Ruling )Tj 0.0198 Tc -34.496 -1.21 Td (82\267206 )Tj -0.035 Tc 10.7615 0 0 11.5 108.4856 525.5 Tm (is )Tj 0.0119 Tc 11.5 0 0 11.5 120.1021 525.5 Tm (derived )Tj 0.0129 Tc 3.722 0 Td (from )Tj 0.0121 Tc 2.458 0 Td (IRC )Tj /T1_1 1 Tf 0 Tc 12.3 0 0 12.3 216.1789 525.5 Tm (\247 )Tj /T1_0 1 Tf -0.0095 Tc 11.5 0 0 11.5 226.1703 525.5 Tm (6012 )Tj 0.0021 Tc 2.609 0 Td (and )Tj -0.0021 Tc 2.03 0 Td (the )Tj 0.0113 Tc 1.781 0 Td (regulations )Tj 0.0256 Tc 5.405 0 Td (promulgated )Tj 0.0175 Tc 6.192 0 Td (thereunder. )Tj 0.0352 Tc -31.853 -1.19 Td (1reasury )Tj 0.0193 Tc 4.433 0 Td (Regulation )Tj /T1_1 1 Tf 0 Tc 12.3 0 0 12.3 179.4589 511.82 Tm (\247 )Tj /T1_0 1 Tf 11.5 0 0 11.5 190.1643 511.82 Tm (1 )Tj 0.0245 Tc 0.856 0 Td (6012-1\(a\)\(4\) )Tj 0.0049 Tc 6.19 0 Td (requires )Tj -0.0125 Tc 4.021 0 Td (the )Tj 0.0238 Tc 1.749 0 Td (guardian )Tj 0.0086 Tc 4.403 0 Td (or )Tj 0.0253 Tc 1.252 0 Td (other )Tj 0.0169 Tc 2.766 0 Td (person )Tj 0.009 Tc 3.514 0 Td (charged )Tj 0 Tc -35.426 -1.21 Td (with )Tj -0.0021 Tc 2.145 0 Td (the )Tj -0.0034 Tc 1.747 0 Td (care )Tj 0.002 Tc 2.297 0 Td (of )Tj 0.0188 Tc 1.173 0 Td (the )Tj 0.0243 Tc 1.801 0 Td (minor's )Tj 0.0002 Tc 3.757 0 Td (person )Tj 0.0086 Tc 3.453 0 Td (or )Tj 0.0114 Tc 1.263 0 Td (property )Tj -0.0116 Tc 4.063 0 Td (to )Tj 0.0118 Tc 1.217 0 Td (meke )Tj -0.0084 Tc 2.868 0 Td (and )Tj -0.0039 Tc 2.032 0 Td (file )Tj 0.0188 Tc 1.646 0 Td (the )Tj 0.0109 Tc 1.843 0 Td (return )Tj -0.0057 Tc 3.036 0 Td (on )Tj 0.0127 Tc 1.472 0 Td (behalf )Tj 0.0437 Tc 3.098 0 Td (of )Tj 0.0084 Tc -38.917 -1.21 Td (the )Tj -0.0147 Tc 1.809 0 Td (child )Tj -0.0205 Tc 2.413 0 Td (if )Tj -0.0021 Tc 0.766 0 Td (the )Tj 0.0062 Tc 1.767 0 Td (child )Tj -0.0041 Tc 2.485 0 Td (did )Tj 0.004 Tc 1.744 0 Td (not )Tj -0.0021 Tc 1.816 0 Td (make )Tj -0.0084 Tc 2.826 0 Td (and )Tj -0.0039 Tc 2.032 0 Td (file )Tj -0.0125 Tc 1.625 0 Td (the )Tj -0.0016 Tc 1.781 0 Td (return )Tj 0.0206 Tc 3.623 0 Td (Inherent )Tj -0.0282 Tc 4.161 0 Td (in )Tj 0.0128 Tc 1.1 0 Td (this )Tj 0.0209 Tc 1.979 0 Td (subsection )Tj -0.035 Tc 11.1326 0 0 11.5 495.8382 483.98 Tm (is )Tj 0.0084 Tc 11.5 0 0 11.5 507.2794 483.98 Tm (the )Tj 0.0142 Tc -38.218 -1.21 Td (authority )Tj -0.0116 Tc 4.242 0 Td (to )Tj 0.0236 Tc 1.185 0 Td (discuss )Tj 0.0084 Tc 3.824 0 Td (the )Tj 0.0151 Tc 1.801 0 Td (return )Tj -0.0292 Tc 3.097 0 Td (and )Tj 0.0123 Tc 2.016 0 Td (resulting )Tj -0.0054 Tc 4.23 0 Td (tax )Tj 0.0092 Tc 1.697 0 Td (liability, )Tj 0.0231 Tc 3.756 0 Td (including )Tj 0.0196 Tc 4.517 0 Td (any )Tj 0.0224 Tc 2.015 0 Td (necessary )Tj 0.0094 Tc -32.382 -1.19 Td (collection )Tj 0.0151 Tc 4.613 0 Td (activities, )Tj -0.035 Tc 10.9429 0 0 11.5 174.1799 456.38 Tm (With )Tj 0.0084 Tc 11.5 0 0 11.5 199.5994 456.38 Tm (the )Tj 0.0072 Tc 1.822 0 Td (parent )Tj 0.0237 Tc 3.212 0 Td (who )Tj -0.0007 Tc 2.266 0 Td (signed )Tj -0.0021 Tc 3.322 0 Td (the )Tj -0.035 Tc 11.422 0 0 11.5 342.2375 456.38 Tm (re1urn. )Tj EMC /P <>BDC 0.0117 Tc 11.5 0 0 11.5 67.6651 430.46 Tm (Although )Tj 0 Tc 4.434 0 Td (a )Tj 0.0114 Tc 0.888 0 Td (parent )Tj -0.035 Tc 11.2371 0 0 11.5 166.4281 430.46 Tm (or )Tj 0.0298 Tc 11.5 0 0 11.5 180.5888 430.46 Tm (guardian )Tj 0.01 Tc 4.487 0 Td (seeking )Tj -0.0116 Tc 3.865 0 Td (to )Tj 0.0022 Tc 1.185 0 Td (obtain )Tj -0.0021 Tc 3.114 0 Td (the )Tj 0.0018 Tc 1.814 0 Td (ITIN )Tj -0.035 Tc 11.4292 0 0 11.5 372.8262 430.46 Tm (of )Tj 0 Tc 11.5 0 0 11.5 386.4953 430.46 Tm (a )Tj 0.0114 Tc 0.876 0 Td (child )Tj 0.0284 Tc 2.497 0 Td (under )Tj -0.0021 Tc 2.998 0 Td (the )Tj 0.0021 Tc 1.768 0 Td (age )Tj 0.0228 Tc 1.983 0 Td (of )Tj -0.035 Tc 11.4013 0 0 11.5 517.2876 430.46 Tm (18 )Tj EMC /P <>BDC 8.158 0 0 8.3 68.1518 416.78 Tm (IS )Tj -0.0168 Tc 11.5 0 0 11.5 80.3926 416.78 Tm (not )Tj 0.0029 Tc 1.732 0 Td (required )Tj -0.0015 Tc 4.111 0 Td (by )Tj 0.011 Tc 1.42 0 Td (law )Tj 0.0092 Tc 1.85 0 Td (to )Tj 0.024 Tc 1.247 0 Td (apply )Tj -0.0129 Tc 2.805 0 Td (for )Tj -0.0084 Tc 1.536 0 Td (and )Tj 0.0064 Tc 2.046 0 Td (obtain )Tj -0.035 Tc 10.4876 0 0 11.5 308.2774 416.78 Tm (1he )Tj 0.0143 Tc 11.5 0 0 11.5 329.1253 416.78 Tm (child's )Tj -0.0052 Tc 3.26 0 Td (ITIN )Tj -0.0017 Tc 2.264 0 Td (\(as )Tj -0.0348 Tc 1.793 0 Td (is )Tj 0.004 Tc 1.065 0 Td (requtred )Tj -0.035 Tc 11.27 0 0 11.5 473.5155 416.78 Tm (in )Tj 0.0168 Tc 11.5 0 0 11.5 485.8992 416.78 Tm (Treasury )Tj EMC /P <>BDC 0.0124 Tc -36.33 -1.21 Td (Regulation )Tj /T1_1 1 Tf 0 Tc 12.8 0 0 12.8 128.8075 402.86 Tm (\247 )Tj /T1_0 1 Tf 0.025 Tc 11.5 0 0 11.5 139.2843 402.86 Tm (1.6012-1\(a\)\(4\). )Tj 0.0082 Tc 7.389 0 Td (above\), )Tj -0.0084 Tc 3.8 0 Td (such )Tj -0.0121 Tc 2.506 0 Td (ITIN )Tj 0.0191 Tc 2.229 0 Td (eppllcatlon )Tj -0.0348 Tc 5.355 0 Td (is )Tj 0.0276 Tc 1.064 0 Td (necessary )Tj -0.035 Tc 9.8244 0 0 11.5 455.4651 402.86 Tm (If )Tj -0.0021 Tc 11.5 0 0 11.5 464.5594 402.86 Tm (the )Tj 0.0072 Tc 1.78 0 Td (parent )Tj EMC /P <>BDC 0.0096 Tc -36.261 -1.21 Td (seeks )Tj -0.0325 Tc 3.009 0 Td (to )Tj 0.0048 Tc 1.162 0 Td (claim )Tj 0.0084 Tc 2.719 0 Td (the )Tj -0.0011 Tc 1.795 0 Td (tRC )Tj /T1_1 1 Tf 0 Tc 12.3 0 0 12.3 192.4189 388.94 Tm (\247 )Tj /T1_0 1 Tf -0.035 Tc 11.2821 0 0 11.5 203.6114 388.94 Tm (151 )Tj 0.0266 Tc 11.5 0 0 11.5 226.4221 388.94 Tm (dependency )Tj 0.0186 Tc 6.031 0 Td (exemption )Tj -0.0025 Tc 5.121 0 Td (for )Tj -0.0021 Tc 1.521 0 Td (the )Tj 0.008 Tc 1.767 0 Td (child. )Tj 0.0266 Tc 3.059 0 Td (Although )Tj 0.0084 Tc 4.481 0 Td (the )Tj 0.0076 Tc 1.775 0 Td (Form )Tj 0.0057 Tc -37.565 -1.21 Td (W-7 )Tj 0.0114 Tc 2.226 0 Td (does )Tj -0.0064 Tc 2.578 0 Td (not )Tj 0.0183 Tc 1.74 0 Td (contain )Tj 0.0188 Tc 3.7 0 Td (the )Tj 0.0139 Tc 1.852 0 Td (exact )Tj 0.0169 Tc 2.788 0 Td (phrase )Tj 0.0103 Tc 3.517 0 Td (suggested )Tj 0.024 Tc 5.111 0 Td (above )Tj 0.0042 Tc 3.186 0 Td (\("By )Tj 0.0281 Tc 2.212 0 Td (\(signature\) )Tj 0.0194 Tc 5.379 0 Td (Parent )Tj -0.0121 Tc 3.407 0 Td (\(or )Tj EMC /P <>BDC 0.0183 Tc -37.661 -1.21 Td (guardian\) )Tj -0.0025 Tc 4.682 0 Td (for )Tj 0.0264 Tc 1.569 0 Td (minor )Tj 0.0089 Tc 2.951 0 Td (child"\), )Tj -0.035 Tc 9.3073 0 0 11.5 214.5196 361.1 Tm (It )Tj 0.0045 Tc 11.5 0 0 11.5 223.5421 361.1 Tm (does )Tj 0.0091 Tc 2.579 0 Td (require )Tj -0.0021 Tc 3.52 0 Td (the )Tj 0.027 Tc 1.759 0 Td (palent, )Tj 0.0227 Tc 3.558 0 Td (guardian, )Tj 0.0294 Tc 4.737 0 Td (or )Tj 0.0278 Tc 1.26 0 Td (POA )Tj 0.0092 Tc (to )Tj 0.0027 Tc 3.71 0 Td (Indicate )Tj 0.0037 Tc 3.842 0 Td (that )Tj EMC /P <>BDC 0.0084 Tc -38.504 -1.21 Td (the )Tj 0.0044 Tc 1.801 0 Td (person )Tj -0.035 Tc 11.1326 0 0 11.5 128.3982 347.18 Tm (is )Tj 0.0199 Tc 11.5 0 0 11.5 140.4953 347.18 Tm (applying )Tj 0.0151 Tc 4.237 0 Td (on )Tj 0.0127 Tc 1.535 0 Td (behalf )Tj 0.002 Tc 3.119 0 Td (of )Tj 0.0084 Tc 1.173 0 Td (the )Tj -0.0045 Tc 1.788 0 Td (child. )Tj EMC /P <>BDC 0.05 Tc 11.7161 0 0 11.4 277.5021 321.26 Tm (Summary )Tj EMC /P <>BDC 0.0086 Tc 11.5 0 0 11.5 68.5938 295.58 Tm (Despite )Tj -0.0021 Tc 3.795 0 Td (the )Tj 0.0231 Tc 1.767 0 Td (current )Tj 0.0228 Tc 3.644 0 Td (procedures )Tj 0.0163 Tc 5.581 0 Td (established )Tj -0.035 Tc 11.27 0 0 11.5 303.1155 295.58 Tm (in )Tj -0.0324 Tc 11.5 0 0 11.5 315.7938 295.58 Tm (PubllcaJJon )Tj 0.0183 Tc 5.5 0 Td (1915 )Tj -0.035 Tc 11.4463 0 0 11.5 409.197 295.58 Tm (re )Tj EMC /P <>BDC -0.0021 Tc 11.5 0 0 11.5 68.0794 281.66 Tm (the )Tj -0.0084 Tc 1.789 0 Td (age )Tj -0.0189 Tc 2.025 0 Td (of )Tj -0.035 Tc 10.9162 0 0 11.5 125.8634 281.66 Tm (14 )Tj 0.0176 Tc 11.5 0 0 11.5 142.0162 281.66 Tm (versus )Tj 0.0021 Tc 3.457 0 Td (aoe )Tj -0.035 Tc 10.9162 0 0 11.5 206.5034 281.66 Tm (14 )Tj -0.0332 Tc 11.5 0 0 11.5 222.8255 281.66 Tm (or )Tj 0.0182 Tc 1.21 0 Td (older )Tj -0.0228 Tc 2.931 0 Td (we )Tj 0.0119 Tc 1.651 0 Td (recommendl )Tj EMC /P <>BDC 0.05 Tc 8.4039 0 0 8.4 78.4292 200.06 Tm (We )Tj 0.0128 Tc 8.4 0 0 8.4 94.8539 200.06 Tm (note )Tj 0.05 Tc 9.2112 0 0 8.4 114.4114 200.06 Tm (thallRC )Tj /T1_1 1 Tf 0 Tc 9.6 0 0 9.6 150.4806 200.06 Tm (\247 )Tj /T1_0 1 Tf -0.0113 Tc 8.4 0 0 8.4 157.8053 200.06 Tm (6109\(13\)\(2\) )Tj -0.035 Tc 7.6948 0 0 8.4 204.2819 200.06 Tm (P10VldES )Tj 0.0186 Tc 8.4 0 0 8.4 240.6557 200.06 Tm (that )Tj 0 Tc 2.137 0 Td (a )Tj 0.035 Tc 0.877 0 Td (person )Tj /C0_0 1 Tf 4.56 0 0 6.48 296.62 200.06 Tm <006D007E00730074>Tj /T1_2 1 Tf ( )Tj /T1_0 1 Tf -0.035 Tc 8.2089 0 0 8.4 318.5377 200.06 Tm (prOVIde )Tj 7.9193 0 0 8.4 350.7034 200.06 Tm (hiS )Tj 0.0164 Tc 8.4 0 0 8.4 364.721 200.06 Tm (TIN )Tj -0.0256 Tc 2.059 0 Td (to )Tj 0.0389 Tc 1.223 0 Td (another )Tj 0.0464 Tc 3.991 0 Td (person )Tj 0.0112 Tc 3.676 0 Td (wr,en )Tj -0.035 Tc 6.722 0 0 8.4 481.2319 200.06 Tm (It )Tj 6.1888 0 0 6.2 488.2069 200.06 Tm (IS )Tj /T1_3 1 Tf 0.0444 Tc 7.4 0 0 7.4 497.1332 200.06 Tm (IEQUlred10 )Tj /T1_1 1 Tf -0.035 Tc 6.5721 0 0 7.4 68.3607 189.02 Tm (toE )Tj /T1_0 1 Tf 0.0233 Tc 8.4 0 0 8.4 80.7763 189.02 Tm (on )Tj 0 Tc 1.513 0 Td (a )Tj -0.0097 Tc 0.906 0 Td (rEturn )Tj 0.0186 Tc 3.071 0 Td (that )Tj -0.0315 Tc 2.114 0 Td (thE )Tj 0.0421 Tc 1.852 0 Td (othel )Tj 0.0464 Tc 2.819 0 Td (person )Tj 0 Tc 3.686 0 Td (has )Tj -0.0256 Tc 1.986 0 Td (to )Tj 0.0099 Tc 1.174 0 Td (file )Tj 0.0441 Tc 1.699 0 Td (\(cenaln )Tj -0.035 Tc 7.8634 0 0 8.4 288.7845 189.02 Tm (mtortT,a:'CJr, )Tj -0.0105 Tc 8.4 0 0 8.4 335.985 189.02 Tm (If=lurr.s, )Tj 0 Tc 3.976 0 Td (E)Tj /T1_1 1 Tf 0.05 Tc 9.514 0 0 8.7 375.9499 189.02 Tm (fl\). )Tj /T1_0 1 Tf 0.0363 Tc 8.4 0 0 8.4 395.2637 189.02 Tm (Although )Tj 0.0327 Tc 4.608 0 Td (nothmg )Tj 0.0404 Tc 3.915 0 Td (lequllEs )Tj -0.035 Tc 8.2726 0 0 8.4 501.5364 189.02 Tm (thE )Tj 0.028 Tc 8.4 0 0 8.4 68.3025 178.7 Tm (section )Tj -0.035 Tc 8.2629 0 0 8.4 99.7901 178.7 Tm (151 )Tj 0.0478 Tc 8.4 0 0 8.4 117.0163 178.7 Tm (oependency )Tj 0.0018 Tc 6.243 0 Td (E>'t;mptlon )Tj -0.0256 Tc 5.39 0 Td (to )Tj -0.035 Tc 8.2667 0 0 8.4 224.9377 178.7 Tm (be )Tj 0.0283 Tc 8.4 0 0 8.4 237.2416 178.7 Tm (claimed )Tj 0.0233 Tc 4.002 0 Td (on )Tj 0 Tc 1.542 0 Td (a )Tj 0.0117 Tc 0.877 0 Td (return. )Tj 0.0177 Tc 3.381 0 Td (onc\200 )Tj 0 Tc 2.656 0 Td (a )Tj -0.0122 Tc 0.877 0 Td (ia>-payer )Tj 0.0437 Tc 4.494 0 Td (chooses )Tj 0.0316 Tc 4.349 0 Td (to )Tj 0.0419 Tc 1.222 0 Td (claim )Tj 0.0235 Tc 2.864 0 Td (the )Tj 0.0277 Tc 1.823 0 Td (exemption, )Tj -0.0051 Tc 5.491 0 Td (the )Tj -0.0193 Tc -53.729 -1.257 Td (ia>-payer )Tj 0.0338 Tc 4.457 0 Td (must )Tj -0.0295 Tc 2.657 0 Td (prOVide )Tj 0.0092 Tc 3.9 0 Td (the )Tj 0.0473 Tc 1.824 0 Td (depencant's )Tj 0.0138 Tc 6.203 0 Td (TIN, )Tj 0.0335 Tc 2.316 0 Td (therefore, )Tj 0 Tc 4.985 0 Td (m )Tj -0.0005 Tc 1.1 0 Td (that )Tj /C0_0 1 Tf 4.608 0 0 6.48 316.3 168.14 Tm <007E0045006E00730065>Tj /T1_2 1 Tf ( )Tj /T1_0 1 Tf -0.0119 Tc 8.4 0 0 8.4 345.2957 168.14 Tm (tr,e )Tj 0.0306 Tc 1.798 0 Td (TIN )Tj -0.035 Tc 6.1888 0 0 8.4 378.0469 168.14 Tm (IS )Tj 0.0428 Tc 8.4 0 0 8.4 386.7443 168.14 Tm ("requrred:' )Tj -0.035 Tc 8.3967 0 0 8.4 434.8651 168.14 Tm (In )Tj 0.05 Tc 8.5856 0 0 8.4 444.1747 168.14 Tm (the )Tj 0.0274 Tc 8.4 0 0 8.4 460.2016 168.14 Tm (context )Tj -0.035 Tc 8.3402 0 0 8.4 491.897 168.14 Tm (of )Tj 0.0137 Tc 8.4 0 0 8.4 501.9825 168.14 Tm (section )Tj 0.0309 Tc -51.659 -1.257 Td (6109\(a\)\(2\), )Tj 0.0386 Tc 5.649 0 Td (however, )Tj 0.0092 Tc 4.729 0 Td (the )Tj 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