I would vote no.

I was wondering when corporations started having children.

You could always try a DNA test to confirm that.

is that necessary?

Nope. §31.3121(b)(3)-1(d) is clear about that.

Thank you Phoebe and itonewbie.  I was thinking that since it was a 1 member pass through where the 1 member was the minor child's parent, it might work.  Thanks for clarifying (without the sarcasm).

But the sarcasm is thrown in for free and who doesn't like free things?

Glad to be of help.  But the IRMN is right, who wouldn't want a freebie?  :joy: