Can filer (mom) file and claim single deceased son's refund and DD in her bank?

[mybesttaxservice1]

Taxpayer is deceased 2022. He is single dad (unmarried)

The mom possessed Death of Certificate and arranged all his funeral expenses 

Can the mom file his tax return with form 1310 (statement of person claiming refund) electronic?. No court appointed doc and no spouse and no will.

Can filer (mom) request taxpayer's refund Direct deposit in her 's bank?

If IRS and state issued refund paper check, then what the mom can do to cash out? Or can his children cash out?

Appreciate your advice and sharing info

[Skylane]

No. When a person dies intestate, the rules of the state take over. The surrogates court will make a determination who is to be administrator and settle questions of heirs.  

[BobKamman]

How much did Mom pay for the funeral?  How much are the tax refunds?  Has she been reimbursed from any other source for her expenses, including your fee for preparing the returns?  

Distributions to intestate heirs are made only after creditor claims, final expenses and administrative fees are paid.  As far as I know, that's the law in every state.  The question is whether Mom can truthfully sign a statement that she "will pay out the refund according to the laws of the state where the decedent was a legal resident."  If she pays them out to reimburse herself for the funeral and tax return preparation costs, she's following the law.  The check will be issued in her name, if it's on the Form 1310,  Some people have problems with electronic filing on decedent returns, you can make your own decision on that.  

In fact, she could collect the refunds with the Form 1310, and then distribute any money left after priority claims to the grandchildren.  That's one of the purposes of the 1310.  If an heir is unwilling or unable to file the return (for example, if they are three years old) then some responsible person can step in and close the books with IRS.  That person just has to promise to do the right thing with the refund.  

[mybesttaxservice1]

Dear Skylane

Thank for sharing time 

I believe the mom could file . As you see form 1130/Part I/check box C with "valid proof of death in my possession"

If deceased son still has opened bank account, then it is no issue. The heirs can claim small estate fund at bank 

But the deceased son has no long opened bank account. That is issue 

[sjrcpa · Accepted solution]

FYI - I believe anyone can get a copy of a death certificate.

[mybesttaxservice1]

Dead BobKamman 

I totally agree with you . Thank a lot 

I have read "she must compliance with the estate law of decease son resident state"

I am responsible for interview tax questions and efile. Because this is returning client and refund is small 1k+ (assuming factors of tax questions are correct) . That is why I dont ask the mom for an executive administration or appointed court letter (legal cost)

Again, thank 

[mybesttaxservice1]

Dear sjrcpa

Yes, I must attach DOD certificate with the return 

There are two things I concern 

1> The mom is aware of be compliance with estate law 

2> I interview her carefully if no surviving spouse 

If the deceased son remains the opened bank, then it should not an issue . The heirs can claim small estate with bank 

If paper check , then it is hard 

[BobKamman]

@sjrcpa   Not in most states.  I was surprised that California has a "short form" that is not restricted to relatives and personal representatives.  

[BobKamman]

To be clear -- there may be "family allowances" that allow distribution to spouse and minor children before unsecured creditors are paid.  But the funeral gets paid first, and it appears here that the mother was the person legally responsible for it.  

[mybesttaxservice1]

Thank you Bob, I learn this