Google Adsense for 13 year Old??

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My friend who happens to be in middle school, wanted to make some money, and since he had some blogs, and a website, he wanted to try it out.. His parents didn't want him to use their Social Security number, and I don't want to give him mine, because it is MY SOCIAL SECURITY NUMBER... Will he get sent a tax form, i believe that minors, who take no income, do not have to use a tax form... Please help me sort this out.. he also begs for my social security number...