Client Deceased in January 2024

[Yardley CPA]

Single client passed in January 2024.  The client had a will and chose a close friend as executrix. The close friend relinquished that responsibility to the clients son.  Clients son obtained a short certificate from the Register of Wills within the state my client resided.  The return has a small refund. 

Thankfully, I do not deal with death returns very often.  In researching, I believe I have to complete form 1310 showing the son as claiming the refund for the estate.  Would Part 1 of 1310 be B, Court Appointed or Certified Personal Representative?  I will need to determine if the certificate was sent to the IRS.  Not sure it has been. 

I know the return needs to be paper-filed and I will attach a copy of the Short Certificate to the return.  Can an extension be efiled?

Is there anything I am missing?

[jklcpa]

4 hours ago, Yardley CPA said:

complete form 1310 showing the son as claiming the refund for the estate

You don't need form 1310.  You can definitely request an extension by e-file. You should also be able to scan and attach the short certificate to the return itself and e-file that too.  See below.

For purposes of form 1310, executor is considered the "personal representative," so this return doesn't need the 1310. See below.

 

4 hours ago, Yardley CPA said:

Is there anything I am missing?

Be sure to enter the name of the executor in the "c/o" name box in your input and change the address to that of the executor. This is what will be on the 1040. 

If you look at the instructions for "Who Must File" you don't need the form 1310 because son IS the personal representative of the estate, and for purpose of this form, the executor is considered the "personal representative". You should be able to scan the short certificate and attach that as a pdf for the return and e-file it.   Please see the example as shown in the instructions to the 1310 below:

Quote

Who Must File
If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 if:

• You are NOT a surviving spouse filing an original or amended joint return with the decedent; and
• You are NOT a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040A, 1040EZ, 1040NR, or 1040-NR that has the court certificate showing your appointment attached.

Example. Assume Mr. Green died on January 4 before filing his tax return. On April 3 of the same year, you were appointed by the court as the personal representative for Mr. Green’s estate and you file Form 1040 for Mr. Green. You do not need to file Form 1310 to claim the refund on Mr. Green’s tax return. However, you must attach to his return a copy of the court certificate showing your appointment.

 

 

[joanmcq]

You shouldn't need to paper file either if you get on it.  I just efiled one where the taxpayer died in December.

[Yardley CPA]

6 hours ago, jklcpa said:

You don't need form 1310.  You can definitely request an extension by e-file. You should also be able to scan and attach the short certificate to the return itself and e-file that too.  See below.

For purposes of form 1310, executor is considered the "personal representative," so this return doesn't need the 1310. See below.

 

4 hours ago, joanmcq said:

You shouldn't need to paper file either if you get on it.  I just efiled one where the taxpayer died in December.

Thank you both for chiming in.  Much appreciated. 

[Sara EA]

Form 1310 is definitely required.  For purposes of the form, a personal representative is someone who is CERTIFIED, and that includes a court-appointed executor.  Spouses and someone who was not named by will or the court are the only ones who get away without filing 1310. 

Read the instructions to the form:  "For purposes of this form, a personal representative is the
executor or administrator of the decedent’s estate, as
appointed or certified by the court.

You must check Box B.

[jklcpa]

1 hour ago, Sara EA said:

For purposes of the form, a personal representative is someone who is CERTIFIED, and that includes a court-appointed executor.  

Read the instructions to the form:  "For purposes of this form, a personal representative is the
executor or administrator of the decedent’s estate, as appointed or certified by the court.

"Court appointed" is why I said to attach a pdf of the Short Certificate that the son has already obtained.

Here, the Register of Wills is THE agency with the authority and issues the Short Certificate because our county Register of Wills is a branch of the Court of Chancery and definitely has the legal authority to issue that document showing the official legal appointment of the named executor to act on behalf of the estate.

Maybe it works differently where you live, but an executor here with a Short Certificate in hand has all he or she needs and could definitely file without the 1310.

[TexTaxToo]

From the instructions, Form 1310 with Box B checked is only required for an amended return, not the original return:

Quote

Check the box on line B only if you are the decedent’s court-appointed or certified personal representative claiming a refund for the decedent on Form 1040X  ... or Form 843 ...

[Sara EA]

What are you reading?  Form 1310, Part 1, Line B is where you check the box that you are the personal rep.  It says nothing about amended returns.  Read further in the instructions that are part of the form and it says: "For purposes of this form, a personal representative is the executor or administrator of the decedent’s estate, as
appointed or certified by the court. A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative."

Why is everyone making this so hard?  File the 1310.  If you don't, you'll get an IRS notice and refund will be delayed for who knows how long.

[jklcpa]

7 hours ago, Sara EA said:

What are you reading?  Form 1310, Part 1, Line B is where you check the box that you are the personal rep.  It says nothing about amended returns. 

 

TexTaxToo's quote is directly from the 1310's instructions.  

I don't know why this is so hard either. If Yardley's client (the son) has a Short Certificate, which if in his state would be the only official legal appointment LIKE IS HERE IN DE, then the form 1310 is NOT REQUIRED.