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Client Passed in January 2024

Level 8

Single client passed in January 2024.  The client had a will and chose a close friend as executrix. The close friend relinquished that responsibility to the clients son.  Clients son obtained a short certificate from the Register of Wills within the state my client resided.  The return has a small refund. 

Thankfully, I do not deal with death returns very often.  In researching, I believe I have to complete form 1310 showing the son as claiming the refund for the estate.  Would Part 1 of 1310 be B, Court Appointed or Certified Personal Representative?  I will need to determine if the certificate was sent to the IRS.  Not sure it has been. 

I know the return needs to be paper-filed and I will attach a copy of the Short Certificate to the return.  

Is there anything I am missing?

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3 Comments 3
Level 8

No form 1310 is required.  

Level 15

Technically correct.

But IRS will come back and ask for it. They don't follow their own instructions.

Level 8

Thanks for letting me know that.  I did efile, using a Short Certificate attached to the federal return, indicating 1310 as the reason for the attachment.  It then populated the "Personal Representative Certificate Attached" verbiage.  Once I did that, it was accepted.  Now we'll see if the IRS sends a request for the actual 1310, even though their instructions indicate it's not required.