IRS requesting form 1310 from surviving spouse

[Camp1040]

Client filed MFJ as a surviving spouse. The date of death was noted on the 2021 tax return and "filing as surviving spouse printed on the 1040 and form 8879.

Client recently received a letter from the IRS stating they need a form 1310 for 2020!  TP contacted the IRS office number noted on the noticed and explained that her spouse died in 2021 and that she was the surviving spouse. The IRS stated they would send a new letter and a 2021 form 1310.

Why would the IRS want a 1310 for surviving spouse, no will, no estate, no probate.

Any ideas?.

I'm going to send them what they want along with a copy of the signed 8879 stating surviving spouse and page 2 of the 1040.

[rbynaker · Accepted solution]

I've found the IRS to be horribly inconsistent when it comes to deceased taxpayers.  I've given up trying to figure out why, prepare clients for the worst, and hope for the best.  For the most part things go just fine, but once in a while you get these weird requests.  Just sending them what they're asking for is usually faster than trying to convince them that they're not following their own instructions.

[BobKamman]

Is this a late-filed return?  Late returns from late taxpayers can be expected to cause problems.  

[Camp1040]

Timely filed!

[BobKamman]

So they are just getting around to asking for this, nearly two years later?  And the widow has not followed up since then, on what happened to the refund?  There were lengthy delays in processing returns during the Covid era, but I thought IRS had caught up by this time last year.  

[Camp1040]

Widow received her refund by direct deposit in the spring of 2022. That is why this issue is so odd.

Edit 2022