Deceased Returns

[RM4]

Hi All,

I have a tax client who died February 2022.  I will be preparing 2021 and a 2022 tax return, with the 2022 as the final return.   I have a few questions:

1.  I have a copy of the will and it names the Executor.  When filing the 2021 tax returns, should I put the name of the Executor on the Home Address Line with his address for the return?

2.  Should I have the Executor fill out a Form 1310 for 2021 or 2022 or both years?

3.  Should I have the Executor mail the Form 1310 to the IRS or can I e-file it?

4.  Can I enter the Executor information on the 2021 tax return, if it is not the final return?

Thank you.

[Accountant-Man]

3. You only need F1310 when a refund is coming. 

2. In my experience,  the IRS asks 3 or 4 times for F1310, so keep mailing it in. Makes several signed copies; you'll need them. They ask even if you e-file it. I'm not sure it is included in the e-file.

1. Since the TP died before the 2021 return is filed, who else but the Executor can sign in? E-filing is not supported from the beyond.

4. See 3. above.

[RM4]

Hi Accountant Man,

Thank you for your answers.  I am still stuck on a few things:

1.  When I file the 2021 tax return with the Executor name and address, I will need to file a Form 1310 for the refund.  I would have to put the date of death in ProSeries.  I will still need to file a 2022 tax return next year for the deceased, since he died in Feb. 2022.  Will the IRS assume the 2021 tax return was the final return, preventing me from filing a 2022 tax return for a refund for the Executor?

2.  Should I use the deceased NYS driver's license?

[sjrcpa · Accepted solution]

1. No, IRS will not assume 2021 is final when you have the 2022 dod on the return.

2. Apparently yes if you are able to surmount the 1310 issues and get it to efile.

[sjrcpa]

@Accountant-Man Glad I am not the only that has to deal with the 1310 multiple times. I don't know what IRS does with them.

[RM4]

Thank you so much sjrcpa!

[rbynaker]

I don't do estate work but was executor of my mom's estate.  Not sure if I just got lucky or if there's a magic formula involved.  I filed Form 56 and attached a certified copy of the Letter of Qualification (what VA circuit court uses to appoint an executor).  Then when I efiled the 1310 there was a box to check saying "previously filed" for the LoQ.  (I think without that box checked PS would block efile).  Things may have changed since 2013.

[Accountant-Man]

The IRS puts them in the drop ceiling, like the Bensalem service center did many years ago in order to keep their numbers high.

[dkh]

@Accountant-Man    what.?... please share this story