A member of a California LLC is non resident alien with 49% ownership, how can I file taxes for that person?

Hello, I am starting an LLC with a friend in China. I am an US citizen, but he is a non resident alien. The company will specialize in exporting USA goods. He will own 49% of the LLC and I will own 51%. Will there be tough complications regarding taxes? Where can I find information regarding this issue? Any help is appreciated. Thank you all!!!