Is the beneficiary a US citizen?

A lot of citizens live outside the US.

If the beneficiary is indeed an NRA, shouldn't there already be a W-8BEN on file with the tax ID, that taxes would have been withheld (based on preferential rates or exempted by treaty, if applicable) before distribution during the year, and that 1042-S' would be issued?

Is there any income to distribute on the K-1?