A parent wishes to establish an IRA for his minor child. The parent(s) income level (MFJ) falls above the contribution threshold for them to contribute to a Roth IRA, but in the case of the child could the child go ahead and open a Roth IRA with the parent as listed guardian?

Are there any special recordkeeping practices that are recommended relative to the earned income that the child needs in order to make a contribution to the IRA?