We would actually need a lot more information to accurately answer this question, but I will make some common assumptions and give you the best general advice that I can.First I assume that the LLC has more than one member and has elected to accept the default US tax classification of a partnership.That means each of the members of the LLC, should receive a Form K-1 when the partnership files its separate Form 1065 tax return. The K-1 form will show the individual partneru2019s share of profits, losses and other pass through tax items.Next I will assume that the LLC (partnership) has US sourced and taxable income which is passing through to the foreign member (partner) and therefore the foreign partner needs to file a form 1040NR to report his or her share of tax items reported on the K-1 form. This information is typically reported on Schedule E, but there may be other forms depending on the type of tax attributes passed out through the partnership.That covers the basics of federal tax reporting, depending on which state(s) the LLC may be registered and operating in, there could be some state level tax reporting for the foreign partner in addition to the above federal return.There are any number of potential situations that could change this depending on the specific facts and circumstances such as tax treaty benefits or the nature of the income generated by the LLC.