There is nothing in the tax law or IRS publications that allow anything other then a parents name ans SSN.
See 8615 line A instructions:
https://www.irs.gov/pub/irs-pdf/i8615.pdf
And PUB 929 page 13.
https://www.irs.gov/pub/irs-pdf/p929.pdf
The IRS has never addressed or offered any guidance in these situations .
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
