Because your child will be an employer, your child will need a federal Employer Identification Number (EIN), also called a Taxpayer ID Number. This form allows us to apply for that ID number.
Fill out the form as follows:
1 Your child’s name
4a-b Your mailing address, and 5a-b Your street address (if different)
6 Your county
7a Your name 7b Your SSN
9a Your child’s SSN
18 Check yes/no
Then sign, date, and fill in your phone number at the bottom.
More information and full instructions can be found at https://www.irs.gov/formSS4.