If no estate / EIN was created for a deceased LLC Member, how should his K-1 for 2018 be reported in year after death?

[dhdobbin]

LLC Member died in Dec 2017, had no will, and owed back taxes (debt clearly exceeds any assets). Probate was not set up nor was an Estate of deceased. LLC dissolved in 2018. Final Distribution was issued by cashiers check to "Estate of deceased" If no estate / ein was created for the deceased, how should his K-1 for 2018 be reported?

[sjrcpa · Accepted solution]

The K-1 gets issued to the Estate. It doesn't matter if the legal work for the estate has not been done yet .

[sjrcpa]

And with no eIN for the estate, you'll be filing on paper.

[dhdobbin]

Thanks, the paper return is the answer I was looking for.