jeffmcpa2010
Level 11

When did they surrender their shares?

It they didn't surrender them until January 2023, would they have been a shareholder for part of the year ?

If they surrendered in 2022, the 2022 K-1 should have been marked final at that time.

It may be that you have to do a very small proration (to make their K-1's show 0) if they only owned the shares for a few minutes or a day on January 1, 2023.