[SchoolFinance] Deceased Employees

[Sue Lambert]

Do any of you have employees/new-hires complete a beneficiary form for
payroll (not benefits)? I have found a few online.

We have unfortunately had a few employee's pass away this year and there
seems to be a lot of complications about doing the 1099 form and getting a
W9 in order to do that 1099. Not everyone gets an EIN # for the Estate. All
of the research I have done says that the wages get paid to the Estate
using the Estate EIN or to the beneficiary. With no Estate EIN, how do you
legally determine the Beneficiary if there is no form? Do you ask for a
copy of the will and use that to determine the beneficiary? Then that
beneficiary would need to do a W9 form and I would think they should sign
some type of beneficiary affidavit.

Curious what your process is and if it would be simpler to have a "payroll
beneficiary" form on file for all staff.

I am familiar with the iRS rules about what is taxable and reported on the
W2/1099 depending on payment in the same year or another. My question is
really about determining who you should be paying out the wages to and what
to get for documentation of that especially so you can file the 1099 and
also whether to start using a Beneficiary form for final wages.

~Sue
Sue Lambert
MSAD #49
Benefits Specialist
8 School St
Fairfield,  ME 04937
207-453-4200 x3109
207-453-0110 FAX
For in-district direct dial: 3109
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