[WSBAPT] Beneficiary Refusing to Sign W-9

[Stephen A. Brandli]

See publication 1281.  A link is below:

 

https://www.irs.gov/pub/irs-pdf/p1281.pdf

 

                Steve

 

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Nicholas Pleasants
Sent: Wednesday, February 12, 2020 11:45 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Beneficiary Refusing to Sign W-9

 

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
 <mailto:nick at pleasantslaw.com> nick at pleasantslaw.com

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