You may be required to list your spouse, dependent children, and any legal representatives who are required to submit a W-9. 1.1 Name, Address, and SSN of dependent child. The SSN of the dependent child must be on your U.S. withholding tax return, for each child for which you are claiming a deduction (see IRS Publication 502, U.S. Federal Tax Guide for Dependent Children, for the applicable rate and form). 1.2 Name of dependent spouse. Fill in the blanks below. 1.2.1 First name and birthdate of dependent spouse (if not already on line 1, or not a U.S. citizen). 1.2.2 First name and birthdate of other dependent spouse. 1.3. If the dependent child is not an American citizen, use the “other” box to indicate you are a U.S. citizen or a U.S. legal permanent resident who does not want to file U.S. tax return and instead will submit a Form W-8BEN containing the child's information. 1.4 If all children are U.S. citizens, do not use the “other” box. Leave that box blank. 1.5 Foreign address. Enter the foreign address. 1.6 If the dependent child is a U.S. citizen, but you are not a U.S. citizen, use the “Other” box if you are a U.S. citizen. 3 The information provided will be used to determine if a child will be entitled to U.S. social security, Medicare, or child tax credit. If the dependent child's U.S. tax liability is greater than this amount, you are a nonresident and should complete the Nonresident/Nonresident Alien W-8BEN (Form 1040); if the dependent child's U.S. tax liability is less than this amount, you are a nonresident and should complete the Nonresident/Nonresident Alien W-10BEN (Form 1040). 3.1 Your U.S. taxpayer identification number. Enter the information from the U.S. Social Security Administration form W-7 and the information from the W-3 on line 3. 7 The information provided here will be used to determine your credit or refund because: (a) The child is a U.S.