I have a question on something that I have not had to deal with for years and I cant find the answer in a bottle of fireball.

I lost mothernlaw back in May of 2023. My wife is the only child and we have the death certificate and court papers naming her as the responsible party. I realise that my wife must  put her signature on form 1310. Mut what I do not remeber is does she sign my mother in law name as tax payer. Or her name or leave it blank or wite the words deceased where the taxpayers signature is suppose to be.

Since my memory seems to be failing me on this I would appreaciate your instructions.