I am asking this on behalf of a friend. This question is relevant for USA.
==== Her question is following ====
I recently came to the USA and am on F2 visa (student category). I am not working professionally in the US and am not getting paid from any source. I want to get an ITIN (or SSN) issued before the financial year ends. What is the process for that? I tried calling IRS multiple times, but was never able to speak to an agent. Also, I didn't find the application process on the website.
Also, do I need to apply from state of my residence only? Or can I apply it from any other state too? I am asking this because I am planning to visit friends in different states during the holiday period.
==== Ends ====
Please feel free to ask follow up questions or clarification.