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Form W-7 can be submitted for a dependent claimed for the child and dependent care credit or credit for other dependents even if the return has no tax to be reduced by those credits
from the top result below
https://www.irs.gov/instructions/iw7
Form W-7 can be submitted for a dependent claimed for the child and dependent care credit or credit for other dependents even if the return has no tax to be reduced by those credits
https://www.irs.gov/publications/p519
Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave
https://www.irs.gov/node/49746
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