Question

Filing Final 1040 For deceased with Refund Due

Forum|Forum|3 years ago
January 21, 2023
1 reply
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I will be filing my deceased father's final 2022 1040 return. I am the Executor of the Estate (with court Letters Testamentary). Questions:

-There will be a refund due with the return...Can I E-file the return and send the Court appointment papers separately?

-Do I need attach form 1310?

-Do I add my name as rep (c/o...) after his name on the return?

-Is IRS form 56 required to be filed?

-Generally, will the refund be issued to me as representative or to his estate?

Critter-3

Can I E-file the return and send the Court appointment papers separately? Actually you will have to mail in the return.

-Do I need attach form 1310? YES

-Do I add my name as rep (c/o...) after his name on the return? The program will do this automatically ... in the MY INFO section you will indicate this is a decedent's return.

-Is IRS form 56 required to be filed? NO

-Generally, will the refund be issued to me as representative or to his estate? You if you file a 1310 form.

Good info here : https://www.irs.gov/taxtopics/tc356

A

Anonymous_

Employee

I agree with @Critter-3, 100%.

I would simply add that filing the 1310 in this instance is optional but it should be filed. If not, the IRS will typically mail a check payable to the "Estate of...." rather than made payable to the PR.

D

dmertz

Employee

You should include Form 1310, which must be signed separately from Form 1040, but there is a chance that the IRS will ignore this Form 1310 and send you a request to provide Form 1310 as if you never sent one. (I suspect that they make this request to restart the clock on needing to pay any interest on a return that waits in the queue a long time before being processed.)

My experience is that the refund check will be mailed to the address on the Form 1040, not the address on the Form 1310.