Cannot you get a tax id as a non resident alien? I know that if you hold USA shares outside the USA you can get a tax Id by filling in the w-8 ben forms (to avoid double taxation on dividends)
I'll talk to an accountant about w-8 ben but my current understanding it that it's not feasible in our case. Perhaps because there's no immediate payment being made out.
Also, in our case, the problem will exist only if the beneficiary happens to be in the US at the time of these options vesting and liquidating due to a company sale/IPO. At that point, they can't make an 83b election so will end up paying much higher taxes.
The W-8BEN is the form used to established beneficial ownership of a foreign-destined payment. It can also be used by individuals to claim treaty benefits (such as avoiding double taxation). An SSN, ITIN, or foreign equivalent is required to be provided on the form.
In your case, it was possible because of the two conditions given below. Thats not true in our case.
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At one point, anyone on visas other than business/visitor could file for SSN or a Tax ID. That's no longer possible unless: 1) You are in the US on a legitimate Visa that allows you to work & 2) You have an offer letter for paid employment.
Now students on F1 visa (who are allowed to work part time on campus) can't get SSN unless they pick up a job and have a letter to prove it. Earlier they could.
Also, in our case, the problem will exist only if the beneficiary happens to be in the US at the time of these options vesting and liquidating due to a company sale/IPO. At that point, they can't make an 83b election so will end up paying much higher taxes.