Ok ... you have a few options ...
1) let the estate pay it's own taxes (if any) thus no K-1 forms are issued
2) issue a K-1 form for only the beneficiaries you have SS# for and skip the non compliant one ... hold back enough from that person's share to pay the taxes on the other beneficiary returns ... of course if you have already dispursed everything then this is a mute subject
3) issue a K-1 form to everyone including the non compliant one and follow the instructions in the prior post to report their non compliance to the IRS and let them pay the penalty fee the IRS will access them.
