A 14 years old child who lived with her dad all her life. Mom wasn't in the picture. Last year dad was dying he asked a friend to take care of his child. Then he died. His friend petitioned to the court and was granted guardianship from the state for the child for 2024-2026 years. year 2025 the child received a 1099-R box 2 15000, distribution code 4D. Form 8615 is asking her parent info. Which the guardian couldn't get it. What's the best way to file form 8615? How to by pass mother and let the child pay the taxes. The guardian claims her as dependent. Also the guardian wouldn't mind not to claim the child as dependent if it is more beneficial for the child to file and pay the taxes. Don't know how to by pass form 8615?