K-1 in Trust – Beneficiary won't give social security number

[jhouse78]

I am the trustee of a trust trying to complete the final 1041 tax return and two of the beneficiaries will not give me their Social Security information in order to complete the K-1.  Being a trustee is one of the most thankless jobs I've ever had as this just further delays and complicates my finishing of the job. 🙄

I've read in these forums that I might need to attach a signed affidavit of some sort to the actual return, does anyone have any experience with this and what this document should say?  Thanks for any help

[M-MTax]

Look here .... best is to sign an affidavit and send it in with the 1041. You can get one here

[PatriciaV]

Basically, the affidavit should have your identifying information and the same for the trust. Then state that you have complied with the request provisions of Reg. §301.6109-1(c) in an attempt to obtain the taxpayer identification number. Add a signature as Trustee and the date. Attach a copy of any correspondence you sent to the beneficiary with the affidavit. These documents are included with the trust return.

You can find sample affidavits on the internet, some blank, others to fill in. The format isn't as important as the statement that you made the effort and were unsuccessful.

[jhouse78]

Thank you, Patricia!  And do I still include their names as beneficiaries and thus generate a K1 for them without the SS#?  Do I also mail them a copy of the K-1?

[PatriciaV]

Yes, prepare the K-1s, as they are part of the complete return. Leave the SSN blank. If you have current addresses, you should mail them their copies.