by Randy Carey:
A bank accepted over $10,000 in cash from a minor????
by Ken Golliher:
We'll assume not. So, it must be that a deposit was made to a UTMA account on the minor's behalf!
Per an old Treasury ruling, your BSA policy might provide lesser identification requirements for customers who do not have identification due to age or disability. Then, you could list almost anything in the "Other" box for item 20. If you had no identification for the minor you would so indicate on the CTR by checking that nifty "unknown" box in Item 20.