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While here she had a social security number which was valid for work only with DHS authorization. Should she declare that she had a social security card when she applies for the tourist visa or might it count against her?
Yes, she should. And no, it should not count against her provided she had the SSN via valid means, which USCIS and the consulate/embassy should know and understand, of course. And that SSN is now invalid, anyhow. She may wish to include a cover letter with her documentation that explains that the SSN was valid, and temporary (just in case the consular agent reviewing the case is new).
It should not count against her.
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