A friend of mine, who isn't a US citizen and lives in another country, is being harassed by someone in the US.
Can she file a harassment report even though she isn't in the US?
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For example if she is in Germany, she can report it in Germany. If there is a crime, then it has happened in Germany, and German police can investigate it. If there was enough evidence and the case was serious enough then the German police could ask for an extradition. Then the USA would have to agree that this is a crime that should be prosecuted in Germany, and if they agreed the person could be extradited. (The USA could say that it isn't a crime, or a crime that should be prosecuted in the USA, and in both cases there is no extradition).
In practice, this is very unlikely to be successful except in the worst cases.