Get Answers Support BOIR BOIR Filing Beneficial Owners Who is a Minor Child? Last modified 4/9/2024 6:24:52 AM EST According to 42 U.S. Code Section 619, a minor child is an individual under the age of 18 or 19 who is enrolled full-time in secondary school (or an equivalent vocational or technical school). Was this helpful? Yes No Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in