[WSBAPT] Beneficiary Refusing to Sign W-9

[Nicholas Pleasants]

Listmates,

Suppose you have an estate with taxable income that you want to assign to the beneficiaries using a K-1. You send out W-9’s to all beneficiaries explaining why you want their SSN/TIN. Beneficiary refuses to sign the W-9, but is willing to provide their SSN. What to do? Backup withholding? Withhold 24% of what? The whole distribution? Get a court order requiring beneficiary to sign W-9?
Suppose also beneficiary wants to be paid as a contractor for helping cleanup the estate after death. That seems more clear cut to just withhold 24% of the contractor fees, although I have never had to do that.
This is an issue of first impression to me, so any guidance in starting my research would be helpful.

Best,
Nick

Nicholas Pleasants
Pleasants Law Firm, P.S.
2300 130th Ave NE, Suite A-101
Bellevue, WA 98005-1755
(425) 615-7070 tel/fax
nick at pleasantslaw.com<mailto:nick at pleasantslaw.com>
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