Since your dependent doesn't have a government-issued picture ID, she should file Form 15227, Application for an Identity Protection.
According to the form, the person applying for the PIN must meet all of the following requirements:
- They have access to a telephone
- They don’t already have an IP PIN assigned to them
- They have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
- Their adjusted gross income on their last filed return is less than
- $73,000 for individuals, or
- $146,000 for married filing joint
See the IRS' Get An Identity Protection PIN (IP PIN) for more information.
