Final answer:
Parents must provide signed consent to obtain prescription records for their children under the age of ten, as the children are not legally competent to do so.
Step-by-step explanation:
When doing your federal taxes and needing a record of all the prescriptions filled at the pharmacy for your family members, with children under the age of ten, it is the parents who need to give signed consent to obtain their children's annual prescription records. Children under the age of ten are not legally competent to provide consent for the release of medical information, including prescription records. Therefore, it falls to the parents or legal guardians to consent to the release of this information on behalf of their minors.