If anyone has received a form 593 from the buyer (in this instance an installment sale) where there is an error, is the buyer the only one who can correct it? This is a case where taxpayer died a year and a half before the payoff and buyer used the taxpayer’s ssn on the 593 instead of the surviving spouse so it will be held by the state and no return will be filed with the taxpayer’s ssn on it.
I would check with the escrow company. It appears that the son provided his SSN rather than his mother’s so it was the seller’s error. If the escrow company can’t fix it, you could call the FTB’s withhold at source unit. (888) 792-4900
This was an installment sales so it was the buyer’s responsibility to file the 593. The escrow company on the payoff would not handle it. The buyer just used the taxpayer’s ssn as he had done all along even though he knew the seller had died. I will have the seller call the FTB withhold at source unit and see what they say.