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How does a foreigner get a tax ID?

My mother is a foreigner who lives overseas, and is looking to buy a rental property in the US. To avoid the 30% withholding and no write-off, she needs a tax ID to start. When looking up the information from IRS, I can't figure out how she can get it. She currently has no property and no income in the US. The future rental property will be the only investment/source of income. IRS said that the property management needs to provide a statement for her to apply for a tax ID. But, she has not bought a property yet, so there is no property management. Then, after she buys a property, if there is already a tenant paying rents immediately, there will be a gap before she has a tax ID. The gap can cause the property management company to do the withholding. The entire timeline is confusing. Can anyone please help me sort this out? The withholding route is really bad, especially when she can't write anything off. The other route will allow her to write off the expenses, but we can't understand the process. Your help is appreciated. A step by step guide would be perfect. Thanks!