Form 1310 Issue

[GinaZ]

Hi all,

I've searched and read all the answers provided by the community but still have no clue...

Situation:

Client passed away in 2020. He has a court-appointed personal representative who can claim his refund. I also checked the instruction for Form 1310 and found that you do not need to file Form 1310 if you are a court-appointed personal representative. Links to the instruction:https://www.irs.gov/pub/irs-pdf/f1310.pdf

Issue:

I'm not able to remove Form 1310. Can someone from Proseries software team answer this question? Or please forward my question to the right place... I really think this issue will affect a lot of people, especially during the pandemic when paper-filing is a disaster.

Thank you in advance for answering my questions!

[GinaZ]

Plus: Part I, Code B on Form 1310 doesn't apply to my client since the return is not a 1040-X.

[BobKamman]

E-filing is just as much of a disaster as paper filing.  Don't scream, buy a ream.  I can't find anything specifically in the Manual, but I suspect that decedent returns are like amended returns:  Even if e-filed they have to pass human inspection.  

[Just-Lisa-Now-]

People ask about this a few times a year, I don't think you can Efile if its a court appointed rep and there's a refund.

[GinaZ]

On IRS' website, Topic No. 356, it states: 

"If you're a surviving spouse filing a joint return, or a court-appointed or court-certified personal representative filing an original return for the decedent, you don't have to file Form 1310."

https://www.irs.gov/taxtopics/tc356

Unless, like BobKammer said, the decedent's return is deemed Amended return, the court-appointed representative don't have to file Form 1310. But as I see the description in this topic, I don't think the return is considered an amended return.

I still think this issue is a software issue... Even Lacert Tax discussion board has a post mentioning the way to remove entry on Form 1310.

Links: https://proconnect.intuit.com/community/individual/help/1040-e-file-critical-diagnostic-form-1310-th...

[TAXOH]

To remove form 1310 you need to uncheck the box for electronic filing and it removes the form.

[TAXOH]

This is from the Lacerte link you posted.

If the personal representative is filing the original return for the decedent and a court certificate showing your appointment is attached to the return, then remove entries from Screen 63, Refund Due Deceased Taxpayer, as you aren't required to file Form 1310 (however, because you can't attach these files to the e-file, you'll still need to paper-file this return).

[GinaZ]

Thank you for your answer.

My understanding is that even if we are not required to file Form 1310, we still cannot e-file because e-file system does not accept Letter of Appointment for the personal representative as an attachment?

For paper-filing, do you need to attach Form 1310 together with the proof of appointment? Just to clarify.

[TAXOH · Accepted solution]

Your understanding is correct in regards to mailing the return in..  Supposedly you don't need the 1310 with proof of appointment but you could send it if you wanted to.  Once in a while even though the court appointment was attached they have asked for the 1310, but not always.

[GinaZ]

Your post really clears out my confusion. Much appreciate it!

Last question: Do we use Code C to fill out Form 1310 if we attach it to the paper return just in case?

[TAXOH]

The few times they did request it I checked B and sent a copy of the court appointment again even though it wasn't for an amendment.   I've never sent the 1310 unless they request it.  I've always just sent the court appointment and 95% of the time they never ask for the 1310.

[Greta]

I suggest to clients with terminally ill parents for whom they are executors to make sure that no refund is expected. If possible, arrange to owe taxes as one way of avoiding Form 1310?

[Greta]

Even if you are the appointed representative, but you check box C and answer the questions, then can you efile?