Taxpayer died in 2021 before filing 2020 tax return; completing return now (on extension). There is a court-appointed executor (son-in-law of deceased) to settle the estate and sign the return.
Does the letter from the court need to be attached to the 2020 tax return? There will be both Federal and State refunds. Is Form 1310 required to have refund sent to executor? If so, will these two requirements prevent electronic filing? The IRS Pub was not crystal clear on these requirements.
According to Michael Bratt snipped-for-privacy@gmail.com:
No.
The executor should have opened a bank account for the estate, and put the estate account number on the tax return. You only need form 1310 if you want them to send the refund somewhere else.
(This all based on being the executor for my father who died in 2019.)
According to John Levine snipped-for-privacy@taugh.com:
Oops, took a look, we did file a form 1310 with box B checked, but our accountant filed the return electronically. The instructions say that if you're the court appointed representative you don't need to file 1310 so I don't know why we did.
Whatever it was, the IRS sent the refund in about a week.
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