Failure to provide SSN & withholding

[SRR]

If estate beneficiary fails to provide SSN on W-9, would withholding apply to income or entire amount of distribution, and what are the potential problems for executor with filing a K1 without SSN? Thank you in advance.

[taxmandan]

If estate beneficiary fails to provide SSN on W-9, would withholding apply to income or entire amount of distribution, and what are the potential problems for executor with filing a K1 without SSN? Thank you in advance.

Withholding applies to the distribution, beneficiary doesn't get their inheritance until they provide the executor with the required information. End of story.