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Thank you @Vanessa A , Her company is a Hong Kong company and only based in Hong Kong. She is hired as a full-time, but her company is not willing to file any form for the US gov. Anything we can do at this point to file for this year tax season. And would that work if she change her hire position to freelancer, will her company need to file anything to the US gov? The whole problem began simply because her company doesn't want to do more document works for her. Thank you in advance!!!!