Noted about the PO Box for mail. My friend is visiting form the States this weekend, so I will print off the forms, sign them, seal the envelope, and she'll return and snail mail them. I read online that it costs 1,000 P to send a letter from the PH to the USA?! So this year I have a work-around. For the W7, that could be an option for next year, but to apply for a ITIN, it said it would take 6-8 weeks. She doesn't make any US income and I would still have to mail in the documents vs efile if I had it. I don't see a need for it now. I'm surprised the IRS does not allow you to e-file separately if only the US citizen is filing and declaring the spouse as NRA.