You don't specify whether the LLC is located in the U.S. Since you're asking the question, I'm assuming it is. A multi-member LLC files a U.S. Form 1065, unless it elected to be taxed as a corporation. There are special rules for both partnerships and corporations with foreign partners or shareholders. There are two many unknowns for me to give a direct answer. However, here are two links to the IRS web page and you should be able to follow from there.
Link #1
https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens
Link #2
https://www.irs.gov/individuals/international-taxpayers/helpful-hints-for-partnerships-with-foreign-...
Are Your Foreign Partners Aware of This?
This is especially important with respect to partnership withholding. A foreign or domestic partnership that has effectively connected taxable income allocable to a foreign partner must pay a withholding tax under IRC section 1446 equal to the applicable percentage of the effectively connected taxable income that is allocable to its foreign partners. A partnership must pay the withholding tax for a foreign partner even if the partnership does not have a U.S. TIN for that partner.
Foreign partners must attach Form 8805 to their U.S. income tax returns to claim a credit for their share of the IRC section 1446 tax withheld by the partnership. To insure proper crediting of the withholding tax when reporting to the IRS, a partnership must provide a U.S. taxpayer identification number (TIN) for each foreign partner. The partnership should notify any of its foreign partners without a valid TIN of the necessity of obtaining a U.S. taxpayer identification number. An individual's taxpayer identification number is the individual's social security number (SSN) or individual taxpayer identification number (ITIN). An ITIN will always begin with a 9, and the middle two digits will be in the range of 70 to 80. It is also possible that a partner's TIN could be its U.S. employer identification number (EIN).
NOTE: Certain aliens who cannot obtain SSNs can now apply for ITINs on Form W-7, Application for IRS Individual Taxpayer Identification Number.
Partnerships should review their files and/or contact their foreign partners to verify that each foreign partner has a valid TIN.
References/Related Topics
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
