Form 1310

[peggysioux5]

I completed Form 1310 listing daughter of former deceased client as the person claiming refund due to deceased taxpayer as she is the trustee of revocable trust that became irrevocable upon taxpayer's death.  My question is this:

Taxpayer is due a refund; when setting up direct deposit of the refund, does it matter if the bank account that is listed is daughter’s or trust bank account?   Being 1310 lists daughter, wanted to confirm that there would be no problem if bank account for direct deposit is a Trust bank account.  Or is direct deposit not allowed due to Form 1310?

 

[DANRVAN]

I believe it is better to request a check, otherwise the bank might reject the deposit since the name on the account does not match that of the deceased tax payer.

[Lee B]

11 minutes ago, DANRVAN said:

I believe it is better to request a check, otherwise the bank might reject the deposit since the name on the account does not match that of the deceased tax payer.

Yes, each financial institution has its own rules about these deposits.

[Pacun]

No problem. I have never had a bank reject a deposit lately. That's why we are extra careful with the account numbers, correct?

If any problems, the IRS will issue a check the following week.

[Lee B]

Depending on the financial institution, deposits can be rejected even if the account numbers match when the names on the account don't match.

[Catherine]

I have never seen the IRS honor a direct deposit request for an estate. They always send checks. 

Furthermore, while Form 1310 is supposedly transmitted with a return, it needs to be attached as a pdf. I don't know if the IRS servers don't see/accept it, but if it isn't added as a pdf, the first thing you'll get is a letter demanding a Form 1310 be sent in. 

[TAXMAN]

I have had them ask for a 1310 even on a surviving spouse. Wonder what happened?

[Catherine]

On 11/14/2023 at 3:47 PM, TAXMAN said:

I have had them ask for a 1310 even on a surviving spouse. Wonder what happened?

I've seen them demand - and have mailed to them with the letter requesting it - Form 1310 FOUR times before they finally get off their fat duffs and ACT on it. It's as if the entire agency has a grudge against Form 1310 and orders from On High to stall, delay, obfuscate, pretend it wasn't received, and re-demand it. Not new; I've watched this recurring debacle for twenty-five years at least. It's one of my biggest complaints about the Service.