My client is the guardian/conservator of a four-year-old minor. The four-year-old needed a guardian because he inherited an IRA worth $48k. The Court has issued an Order requiring that the IRA be liquidated and placed into a restricted bank account accessible only by the minor upon turning 18 years of age. 

The four-year-old has no other income, but a 1099-R showing $48k of income this year not only triggers a filing requirement but results in a tax. I have not encountered this situation before and am reading there may be a kiddie tax issue as well. The minor's parent is not his guardian because she stole from him, and she is hostile to the guardian and will not provide her Social Security number.

In this situation, do I simply file a 1040 in the minor's name (signed by the guardian) reporting only the 1099-R? The guardian can then use a portion of the proceeds from the IRA liquidation to pay the tax, and that will be the end of it? Or does the client need to get the minor's parent involved in some way? 

Thank you in advance for any insight.