Please add me to the “confused” group on this form 1310. Since early March, I have been to the Omaha IRS help office several times trying to get this short form right. Me- Mom passed in December 2022. I was POA on everything that the estate planning attorney had set up with her along with a revocable living trust many years ago and amended in 2018. The POA powers became null and void after her death. Her pour over will clearly names me as the personal representative for all matters to settle the now administrative trust. So that 1310 for me, under the direction of the Omaha IRS helpers went like this- Part 1 checked C, Part II check yes for the will question, 2a no and b no, 3 checked yes. It does not make sense to me or the estate attorney that I thought would have this figured out. Good news is the refund check from mom’s 2018 federal return arrived yesterday and I deposited it directly into the trust. I’m hoping the 2022 NE state and Federal refunds could get direct deposit into that account. Tax prep folks said to send another 1310 form in with the returns. It was mentioned to me by the IRS folks that Form 1310 is being revised soon…
Steve, I'm sorry to hear about your mother's passing. I'm relieved that you were able to get the 2018 return. Having reviewed the Internal Revenue Manual, it appears you answered the questions appropriately for the IRS to accept your Form 1310 without having to have court documentation (www.irs.gov/irm/part3/irm_03-011-003r#idm140655706132096). Here's the excerpt, as instruction to IRS employees: Accept Form 1310 as documentary evidence when all the following are present: An original signature. Correspond if missing or invalid. See IRM 3.11.3.14.5 for signature requirements. Part II, questions 2a and 2b must be answered "No" . Correspond for a court certificate if either is answered "Yes" or is blank. (See Figure 3.11.3-42.) Part II, question 3 must be answered "Yes" unless a court certificate is attached. (See Figure 3.11.3-43.) Correspond when the question is answered "No" or is blank and a court certificate is not attached. If you encounter any additional problems, you might consider contacting the Taxpayer Advocate Service (free of charge), then walk them through the same steps. Unless there's something missing, it appears you should be okay.
@@teachmepersonalfinance2169 Thanks for the reassurance here. I'll wait and see on the 2022 returns with refunds I just sent in. This is a topic that does not impact a lot of people (or does it?) and I'm glad you adressed it so well. Thank you!
Since I was present at the nearby IRS office and with their help (2nd time), I was able to resubmit and have them file it in-house so I do not know if it can be mailed or e-filed as well. Good luck to you.
Thank you for the video. I am still a little confused. Last week, I was just sent a letter, accompanied this form by the IRS. The letter was addressed to my mother, even my mother passed away on November 11, 2021. However, the confusing part is that my deceased mother didn't have a refund for the tax year in question (2020), according to the letter sent by the IRS. When the C.P.A. prepared her return for the year in question, she had a tax liability that was paid. So, how, or why, can I fill out this form, if the primary purpose is to secure the decendent tax refund???????? Thank you again.
I'm not sure that I know enough to give you an informed opinion. However, one question sticks out in my mind: If your mother passed away in 2021, did she ever have a tax return filed for 2021? If not, this might be where the refund would come in. Below is a link to the IRS page about tax returns on behalf of a decedent. Also, it might not be a bad idea to file IRS Form 4506-T to request copies of your mother's tax transcript, just to make sure that all of her taxes were in order. www.irs.gov/individuals/file-the-final-income-tax-returns-of-a-deceased-person IRS Form 4506-T, Request for Transcript of Tax Return Article: www.teachmepersonalfinance.com/irs-form-4506-t-instructions/ Video: th-cam.com/video/szu6_cH5QpY/w-d-xo.html
That's a very good question. There is no specific guidance in the form instructions or in IRS Publication 559, which gives guidance for survivors, executors, and administrators. However, the Internal Revenue Manual (specifically Section 21.6.6.2.20.2-Processing Decedent Accounts, and 21.4.4-Manual Refunds), gives IRS employees specific guidance to issue the check in the name of a surviving spouse, personal representative, or claimant. The IRM instructions state that the IRS cannot issue a check in the name of a decedent's estate. However, if you've received a check that was made to the decedent, and you cannot deposit it, you can send it back to the IRS and have it reissued.
Please do not take this to be authoritative IRS or CPA‘s advice but years ago I was Estate the Estate from my brothers estate. He deceased in 2012. My OPINION: It doesn’t matter how the check is written. It could’ve been Richard JONES or Rick Jones or Richard A. Jones or estate of Richard Jones you’ll usually be able to deposit the check usually written out to Payee in any of those ways, if you are in fact, acting as the representative or administrator or executor of that person’s estate.
Thank you for the video, My mom passed away recently, but she left a Power of Attorney, Final Will and Living Trust stating I am the executor representative and I can file for her taxes and get her refund, it was signed and notarized only, do I still have to fill out Form 1310? since the IRS send me a letter stating more proof of the deceased person I was filing for the tax refund, and do I need to attach the Death certificate as well? What boxes should I fill then in Part 2? I am lost in a way, because "No court appointed a personal representative for the estate of the decendent", I mean I never went to court, but the Will and Living Trust and Power of Attorney does state I get the tax refund, and it was only signed and notarized by my mother. Could you please help me how I would fill this, and will I need to attach the Death Certificate and Last Will and Living Trust to it? or just the Death Certificate?
David, I'm sorry to hear about your mother's passing. Although I cannot give legal advice, I'll try to outline some thoughts so you can proceed accordingly. I would strongly encourage you to seek out advice from an estate attorney. I imagine that your attorney would give you advice based on how the will and trust documents read. The form instructions state that you must file Form 1310 unless you are a surviving spouse or personal representative as appointed or certified by a court. Specifically, the instructions state that only having a will is not enough, because it's implied that the will has not gone through the probate process, which formalizes any executors and representatives named in the will. You may find it easier to go through the probate process, then simply file the final tax return as your mother's personal representative. If you do not want to do this, then I would consider the following entries in Part II (assuming you can truthfully state this): 1. Yes: your mother left a will 2a. No: Court did not appoint a representative 2b. No: Court will not appoint one 3. Yes (you will pay out in accordance with state laws) There is an example in the form instructions about a sole heir filing on behalf of their deceased father. But in that case, the father died without a will, while your mother did have a will. Before moving forward, I would highly recommend that you seek out an estate attorney to properly advise you on the probate process. Depending on your mother's estate situation, there might be other issues that you run into (aside from taxes) that you might need advice on as an executor.
My question is would I be able to Fax Form 1310 with a signed signature and date? My mother passed 12/04/2023, sent in tax return that included death certificate, got a letter of notice for the need of the Form 1310. I check "C" and filled out & signed. I called the IRS twice and each time I got a live person to inquire they put me on hold only to disconnect (the second disconnect went like this "Thank you for holding I have found........click). Of course no call back. This is not a fun situation and it continues to weigh me down with a heavy heart. Thank you for your video, It helped me a lot.
I'm sorry for the loss of your mother...this is a tough situation for you to have to deal with. Unfortunately, I don't see any reference or authority stating that taxpayers can fax Form 1310 to the IRS service center. Both the form instructions and IRS Publication 559, Survivors, Executors, and Administrators, give clear guidance about mailing your completed form in. The only other option that I can think of would be to schedule an in-person appointment at your nearest IRS office, if that's a practical option for your area. That's probably not the most desirable answer, but in my experience, an in-person appointment does allow you to make sure everything was done as intended.
Why would the IRS need this for the following year after the death of a spouse? My wife died in 2021, I filed jointly for 2021. I filed single for 2022, now they want this form for my 2022 refund. What am I doing wrong?
According to the form instructions, you shouldn't have to file this form if you're a surviving spouse, or if you're the personal representative of a decedent's estate. You may want to contact the IRS to see if they sent you this form in error.
This form has nothing to do with your status as a trustee. And you are not considered a surviving spouse in this situation. If you are the executor to your mother's estate (to include items outside of her trust), then you should have a court certificate with your appointment (not just your mother's will). In this case, you would select B in Part I. If there is nothing from the court, then you would select C in Part I, then answer the questions truthfully in Part II. If you do not expect that someone besides yourself will be appointed as a personal representative, then you should answer No to question 2a, No to question 2b, then Yes to question 3. The last question simply means that IF someone else is determined to be the proper recipient through the probate process, after you've received the refund, then you'll give the money to that person instead. Most likely, this won't happen, so you should be able to select 'Yes' with confidence.
Please feel free to check out our article, where we've written step by step instructions to help you walk through this tax form! www.teachmepersonalfinance.com/irs-form-1310-instructions/ If you’re looking for tutorials for other IRS Forms that you can file directly through the IRS website, check out our free fillable forms page: www.teachmepersonalfinance.com/free-fillable-tax-forms/
Please add me to the “confused” group on this form 1310. Since early March, I have been to the Omaha IRS help office several times trying to get this short form right. Me- Mom passed in December 2022. I was POA on everything that the estate planning attorney had set up with her along with a revocable living trust many years ago and amended in 2018. The POA powers became null and void after her death. Her pour over will clearly names me as the personal representative for all matters to settle the now administrative trust. So that 1310 for me, under the direction of the Omaha IRS helpers went like this- Part 1 checked C, Part II check yes for the will question, 2a no and b no, 3 checked yes. It does not make sense to me or the estate attorney that I thought would have this figured out. Good news is the refund check from mom’s 2018 federal return arrived yesterday and I deposited it directly into the trust. I’m hoping the 2022 NE state and Federal refunds could get direct deposit into that account. Tax prep folks said to send another 1310 form in with the returns. It was mentioned to me by the IRS folks that Form 1310 is being revised soon…
Steve, I'm sorry to hear about your mother's passing. I'm relieved that you were able to get the 2018 return. Having reviewed the Internal Revenue Manual, it appears you answered the questions appropriately for the IRS to accept your Form 1310 without having to have court documentation (www.irs.gov/irm/part3/irm_03-011-003r#idm140655706132096). Here's the excerpt, as instruction to IRS employees:
Accept Form 1310 as documentary evidence when all the following are present:
An original signature. Correspond if missing or invalid. See IRM 3.11.3.14.5 for signature requirements.
Part II, questions 2a and 2b must be answered "No" . Correspond for a court certificate if either is answered "Yes" or is blank. (See Figure 3.11.3-42.)
Part II, question 3 must be answered "Yes" unless a court certificate is attached. (See Figure 3.11.3-43.) Correspond when the question is answered "No" or is blank and a court certificate is not attached.
If you encounter any additional problems, you might consider contacting the Taxpayer Advocate Service (free of charge), then walk them through the same steps. Unless there's something missing, it appears you should be okay.
@@teachmepersonalfinance2169 Thanks for the reassurance here. I'll wait and see on the 2022 returns with refunds I just sent in. This is a topic that does not impact a lot of people (or does it?) and I'm glad you adressed it so well. Thank you!
thank you for answering part 2 in great detail and clear detail !!!
Does the form 1310 and 1040 need to be sent by paper? Can 1310 be e filed
Since I was present at the nearby IRS office and with their help (2nd time), I was able to resubmit and have them file it in-house so I do not know if it can be mailed or e-filed as well. Good luck to you.
Thank you for the video. I am still a little confused. Last week, I was just sent a letter, accompanied this form by the IRS. The letter was addressed to my mother, even my mother passed away on November 11, 2021. However, the confusing part is that my deceased mother didn't have a refund for the tax year in question (2020), according to the letter sent by the IRS. When the C.P.A. prepared her return for the year in question, she had a tax liability that was paid. So, how, or why, can I fill out this form, if the primary purpose is to secure the decendent tax refund???????? Thank you again.
I'm not sure that I know enough to give you an informed opinion. However, one question sticks out in my mind:
If your mother passed away in 2021, did she ever have a tax return filed for 2021? If not, this might be where the refund would come in. Below is a link to the IRS page about tax returns on behalf of a decedent. Also, it might not be a bad idea to file IRS Form 4506-T to request copies of your mother's tax transcript, just to make sure that all of her taxes were in order.
www.irs.gov/individuals/file-the-final-income-tax-returns-of-a-deceased-person
IRS Form 4506-T, Request for Transcript of Tax Return
Article: www.teachmepersonalfinance.com/irs-form-4506-t-instructions/
Video: th-cam.com/video/szu6_cH5QpY/w-d-xo.html
I would really want the refund to be issued to the "Estate of" rather than myself. Doesn't the IRS do this?
That's a very good question. There is no specific guidance in the form instructions or in IRS Publication 559, which gives guidance for survivors, executors, and administrators. However, the Internal Revenue Manual (specifically Section 21.6.6.2.20.2-Processing Decedent Accounts, and 21.4.4-Manual Refunds), gives IRS employees specific guidance to issue the check in the name of a surviving spouse, personal representative, or claimant.
The IRM instructions state that the IRS cannot issue a check in the name of a decedent's estate. However, if you've received a check that was made to the decedent, and you cannot deposit it, you can send it back to the IRS and have it reissued.
Please do not take this to be authoritative IRS or CPA‘s advice but years ago I was Estate the Estate from my brothers estate. He deceased in 2012. My OPINION: It doesn’t matter how the check is written. It could’ve been Richard JONES or Rick Jones or Richard A. Jones or estate of Richard Jones you’ll usually be able to deposit the check usually written out to Payee in any of those ways, if you are in fact, acting as the representative or administrator or executor of that person’s estate.
Thank you for the video, My mom passed away recently, but she left a Power of Attorney, Final Will and Living Trust stating I am the executor representative and I can file for her taxes and get her refund, it was signed and notarized only, do I still have to fill out Form 1310? since the IRS send me a letter stating more proof of the deceased person I was filing for the tax refund, and do I need to attach the Death certificate as well? What boxes should I fill then in Part 2? I am lost in a way, because "No court appointed a personal representative for the estate of the decendent", I mean I never went to court, but the Will and Living Trust and Power of Attorney does state I get the tax refund, and it was only signed and notarized by my mother. Could you please help me how I would fill this, and will I need to attach the Death Certificate and Last Will and Living Trust to it? or just the Death Certificate?
David, I'm sorry to hear about your mother's passing. Although I cannot give legal advice, I'll try to outline some thoughts so you can proceed accordingly. I would strongly encourage you to seek out advice from an estate attorney. I imagine that your attorney would give you advice based on how the will and trust documents read.
The form instructions state that you must file Form 1310 unless you are a surviving spouse or personal representative as appointed or certified by a court. Specifically, the instructions state that only having a will is not enough, because it's implied that the will has not gone through the probate process, which formalizes any executors and representatives named in the will.
You may find it easier to go through the probate process, then simply file the final tax return as your mother's personal representative. If you do not want to do this, then I would consider the following entries in Part II (assuming you can truthfully state this):
1. Yes: your mother left a will
2a. No: Court did not appoint a representative
2b. No: Court will not appoint one
3. Yes (you will pay out in accordance with state laws)
There is an example in the form instructions about a sole heir filing on behalf of their deceased father. But in that case, the father died without a will, while your mother did have a will.
Before moving forward, I would highly recommend that you seek out an estate attorney to properly advise you on the probate process. Depending on your mother's estate situation, there might be other issues that you run into (aside from taxes) that you might need advice on as an executor.
I am the executive to my mothers trust, would I be a surviving spouse? I’m confused in part 1 and 2
My question is would I be able to Fax Form 1310 with a signed signature and date? My mother passed 12/04/2023, sent in tax return that included death certificate, got a letter of notice for the need of the Form 1310. I check "C" and filled out & signed. I called the IRS twice and each time I got a live person to inquire they put me on hold only to disconnect (the second disconnect went like this "Thank you for holding I have found........click). Of course no call back. This is not a fun situation and it continues to weigh me down with a heavy heart. Thank you for your video, It helped me a lot.
I'm sorry for the loss of your mother...this is a tough situation for you to have to deal with.
Unfortunately, I don't see any reference or authority stating that taxpayers can fax Form 1310 to the IRS service center. Both the form instructions and IRS Publication 559, Survivors, Executors, and Administrators, give clear guidance about mailing your completed form in. The only other option that I can think of would be to schedule an in-person appointment at your nearest IRS office, if that's a practical option for your area. That's probably not the most desirable answer, but in my experience, an in-person appointment does allow you to make sure everything was done as intended.
Why would the IRS need this for the following year after the death of a spouse? My wife died in 2021, I filed jointly for 2021. I filed single for 2022, now they want this form for my 2022 refund. What am I doing wrong?
According to the form instructions, you shouldn't have to file this form if you're a surviving spouse, or if you're the personal representative of a decedent's estate. You may want to contact the IRS to see if they sent you this form in error.
So if I am my mother’s executor to her trust will I check box c or A in part 1 and in part 2 would I check yes, yes and yes?
This form has nothing to do with your status as a trustee. And you are not considered a surviving spouse in this situation.
If you are the executor to your mother's estate (to include items outside of her trust), then you should have a court certificate with your appointment (not just your mother's will). In this case, you would select B in Part I.
If there is nothing from the court, then you would select C in Part I, then answer the questions truthfully in Part II. If you do not expect that someone besides yourself will be appointed as a personal representative, then you should answer No to question 2a, No to question 2b, then Yes to question 3.
The last question simply means that IF someone else is determined to be the proper recipient through the probate process, after you've received the refund, then you'll give the money to that person instead. Most likely, this won't happen, so you should be able to select 'Yes' with confidence.
Finally I have my answer after the IRS kicked this back a couple of times. Thanks!@@teachmepersonalfinance2169
Please feel free to check out our article, where we've written step by step instructions to help you walk through this tax form! www.teachmepersonalfinance.com/irs-form-1310-instructions/
If you’re looking for tutorials for other IRS Forms that you can file directly through the IRS website, check out our free fillable forms page: www.teachmepersonalfinance.com/free-fillable-tax-forms/