The reporting form goes out next January so before you pay her one more nickel have her fill out a W-9 or W-8 form whichever is appropriate.
Form W9 is intended for US persons. https://www.irs.gov/forms-pubs/about-form-w-9
The equivalent form that applies to non-US persons is W8-BEN (for individuals) and W8-BEN-E (for entities). https://americansoverseas.org/en/knowledge-centre/filing-tax-returns/what-is-w8/
https://www.irs.gov/forms-pubs/about-form-w-8
