No expert here - but you will most likely at minimum need SSN or TIN to set up bank account for your SO. The banks have obligation to provide interest statements, etc that you can use with the IRS. Carrying cash is a option - but some risk. I have used wire transfers with Bank of China, cost about $35 here in US. But they are quick and are safe. The funds could be transferred to your USA account. Just ask your bank what is their "swift code" for wire transfer. With that info, your account number and the name on the account, your SO should be able to transfer funds to your account.