I'm paying US-source income to a foreign-owned disregarded LLC — whose W-8 do I collect and who goes on the 1042-S?
From the other side of the table: my company is paying US-source royalties to a US LLC that is disregarded and owned by a foreign person. The LLC sent me a W-8 in the LLC's own name claiming a treaty rate. Should I accept the LLC's form, or do I need the foreign owner's form? And when I issue the 1042-S, do I name the LLC or the owner as the recipient?
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