[patio11]

Get them Individual Taxpayer Identification Numbers, which will take about six weeks. The form you want is a W-7.

You can probably file the 409a elections and fill in the SSN of "non-resident alien; W-7 pending" if that is time-sensitive.

[karanjassar]

Sorry I mixed up 409a with 83b. I meant 83b.

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.

[patio11]

You absolutely can get ITINs, which are not SSNs, without being in the US or requiring a work-capable visa. That is, indeed, why they exist.

[karanjassar]

Ok, I'll explore this. Hopefully you are right.