Refund of deceased taxpayer needs to go to trust, not estate

[trodneyea]

I have a deceased taxpayer who had a trust.  Final return (1040) of the taxpayer resulted in a refund.  The check from the original return came to "Estate of Taxpayer Name".  However, the bank would not cash it because there's a difference between an Estate and a Trust.  I am now amending the return for something else.  How do I get the refund check to come to the Trust of the deceased taxpayer rather than to the Estate?

[sjrcpa]

Fill out the 1310 with the trust/trustee name.

[trodneyea]

The 1310 only allows you to name a person, not a trust.  The refund needs to go to the trust.

[sjrcpa]

I think the IRS is well within their rights to issue the check to the estate of the deceased. Get an estate EIN and open an estate bank account. Then it can be transferred to the trust if that's what the will says.

[joshuabarksatlcs]

On Form 1310, enter the trustee's name.  For non-spouse trustee, pick C for Part I and 3 for Part II.  Make sure the listed individual has the full understanding that the refund is issued to him/her as the trustee of the trust and will deposit the check to the trust.  Many financial accounts list the trustees' names on the accounts.

In order to process transactions involving a trust, many entities including the tax authorities find the need to examine the trust agreement, and prudently so.  Estate of a decedent is just a reasonable default.