I would like to set up a Roth for an infant. A friend is willing to pay her to  model in his buisness advertising. What does the infant need to set up a ROTH ? (W-2)? Have any of you found a legal way of establishing the needed earned income requirement for an infant ROTH. thank you in advance BSAFE.

I'm not a tax adviser first off.

Generally, investment accounts can not be opened by persons under the age of majority.

You dont list the infant as a dependent?  The infant files their own taxes?

While no age LIMIT exists for Roth applicants, I did not see an age minimum.

Link:

http://www.irs.gov/pub/irs-pdf/p590.pdf

IMO, I don't believe you can open a Roth for your infant, even if infant has income and files individual tax.