I am sorry I don't know much about the topic but what I do know is you can get a number to do it. I am living abroad and waiting on my immigration process but my husband took my passport and talked to the people helping him with his taxes, they sent the passport somewhere and they assigned a number for me.
Taxes while waiting for adjustment of status
in Tax & Finances During US Immigration
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I am sorry I don't know much about the topic but what I do know is you can get a number to do it. I am living abroad and waiting on my immigration process but my husband took my passport and talked to the people helping him with his taxes, they sent the passport somewhere and they assigned a number for me.