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, XXX.XXXX-X(a)
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