No matter what she does have to report her income earned with this company. Since she works for Hong Kong and they are not one of the countries that are part of the Totalization Agreement, she is responsible for Social Security and Medicare taxes.
You can enter her wages as W2 income, but you won't have an EIN to enter so this will give you an error when e-filing so you would have to print and mail the return.
The easier option would be to file as a freelancer since either way she will be responsible for paying the Social Security and Medicare taxes.
And no, even if she is a freelancer, the company based in Hong Kong does not have to provide any type of documents to her. She will need to track her income.
(Edited 1/19/2022 @ 12:24 PM PST)
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