I would use the decedent's address on the K-1. If I were satisfied that the executor was duly appointed, I would send the final K-1 directly to the executor, regardless of the address on the K-1. If I weren't satisfied, I'd mail it to the last address of the decedent.

Ira Smilovitz, EA

On Thu, Feb 22, 2018 at 11:08 PM, Marcia Hirst via bivio.com <user*27476100001@bivio.com> wrote:

What would be the appropriate address to use on the K-1 of
our deceased member for the IRS:
her last known address or the executor of her will?