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If you’re present in the United States on a work-related visa (F-1, J-1, or M-1), but won’t be employed (that is, your presence in the United States is study related), you can choose to attach a letter from the Designated School Official (DSO) or Responsible Officer (RO) instead of applying to the SSA for an SSN
from the top result below
https://www.irs.gov/instructions/iw7
You can also call 800-TAX-FORM (800-829-3676) if you’re in the United States to order forms and publications
https://www.irs.gov/publications/p17
Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS
https://www.irs.gov/node/49746
gov websites use HTTPS
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