My son is now 7 years old, and I have heard that he must now pay for his rides in public transportation. Does anyone know what he needs to present to get a Student MRT card? Do we have to go to his mother’s Household Registration Office and get the MRT card there?
Does he have a Student ID card? Does it have a Student Easycard built in?
If not, take the Student ID card to any kiosk in the Taipei MRT and they will, for a fee give a generic Student Easycard. Afterwards it needs to be registered online or it returns to a normal easycard.
You can also ask the employee about the requirements for a Concessionaire card which is available for children. Fares are cheaper than a Student Easycard. Provide his national ID or ARC for age verification.
Convenience stores also sell these cards, albeit largely with Hello Kitty plastered all over it. Pink is a MAN’s colour. 
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6 yo should pay…
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JFYR
Student EasyCard
https://www.easycard.com.tw/en/easycard?cls=1521769569&id=1521771333
Concessionaire Card
https://www.easycard.com.tw/en/easycard?cls=1521769569&id=1521772734
Student Card is obtained as @Marco described but it says for 12yo and older.
should be able to get a student card even under 12yrs old
the MRT prices are cheaper than for adults
I could get a Concessionaire easyCard with an age proof such as ARC, passport, NHI card for my son 6 years ago. It might be different now.
Many elementary schools student ID may be with Concessionaire Easycard built in, as @Marco said. My son applied for it through school.
Concessionaire cards offer cheaper fares than Student cards. Get that if you can.