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Megan C
Megan C, Certified Public Accountant (CPA)
Category: Tax
Satisfied Customers: 16547
Experience:  Licensed CPA, CFE, CMA, CGMA who teaches accounting courses at Master's Level
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I am trustee of a small trust. One of the trust members died.

Customer Question

I am trustee of a small trust. One of the trust members died. His children are to share in his share equally. Two of the siblings (through their attorneys) refuse to provide social security numbers. There seems to be some fighting over his estate, which is many times larger than the trust.

By mid – to late January I’ll be closing out the Trust distributions for 2012. While I can withhold $$ for each to send to the IRS and the State of Iowa, what should I put on the K-1 for social security number “refused to provide”? I have sent a request to the siblings for their socials two have complied two have not.
Submitted: 3 years ago.
Category: Tax
Expert:  Megan C replied 3 years ago.
Thanks for asking your question! I'm sorry to hear about your tax issue and I'm going to try my best to help you understand or resolve it.

Thank you for your question, and thanks for using This is a unique situation, but not one that has not happened before. I did some research and there are somethings that you can do:

A beneficiary should give the fiduciary their SSN, and the fiduciary should request the TIN by using Form W-9, Request for Taxpayer Identification Number and Certification.

Generally, a $50 penalty is assessed against the fiduciary for failure to provide the required taxpayer identification number (TIN) with regard to a Schedule K-1 for Form 1041.

This penalty can be avoided if the fiduciary can show that the he or she acted:

in a responsible manner before and after the failure, and there were either significant mitigating factors for the failure to provide the TIN, or the failure arose from events beyond the fiduciary's control.




Significant mitigating factors could include the fact that the fiduciary has never had to file an information return before, or facts showing the fiduciary has a long history of complying with information reporting. I would document the efforts to obtain the social security number through issuing certified letters. If they still fail to provide, witthold 30% of the distribution and send to the IRS. Then, type up a signed affadavit outlining the circumstances surrounding this issue and have that affadavit notarized.


Attach it to the Schedule K-1 for Form 1041.


Publications N/A Code & Regulations 6724, 301.6724-1(a)

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Expert:  Megan C replied 3 years ago.
Thanks for allowing me the opportunity to help you. Please let me know if I can be of any further assistance to you in this matter. Also if you ever need anything else in the future please Simply enter "MyVirtualCPA" in the subject of your question Thanks again for being a JustAnswer customer

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