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<p class="MsoNormal"><span style="font-size:11.0pt">Listmates,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">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?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">This is an issue of first impression to me, so any guidance in starting my research would be helpful.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Best,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Nick<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#2B6AA4">Nicholas Pleasants</span></b><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Pleasants Law Firm, P.S.<br>
2300 130th Ave NE, Suite A-101<br>
Bellevue, WA 98005-1755<br>
(425) 615-7070 tel/fax<br>
<a href="mailto:nick@pleasantslaw.com"><span style="color:#00006A">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:black">The information contained in this e-mail message may be privileged and is confidential information intended only for the use of the recipient, or any employee or agent responsible to deliver it
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