CAN THE IRREVOCABLE TRUST OF A DECEASED PERSON CLAIM A FEDERAL REFUND?

[s111]

I am doing the taxes for my wife's mom who passed away in 2025. There is a refund due for that year. She had all her assets in a revocable trust the became an irrevocable trust upon her death.  My wife and her sister are listed on the irrevocable trust and they still have a bank account for the trust. Is there any way the trust can claim the refund? Otherwise the only way out would be to fill out 2 Form 1310s and supply copy's of the trust with the package. Are there other options?

[AmyC]

It depends on the form. Let's clarify between the 1040 and 1041:

1040: Income while living - either your wife or her sister will file the return and claim the refund. Once refund is received, it can be deposited to the trust account.  Options are court appointed executor vs personal representative. Please see page 2 of Form 1310 for how to file based on your circumstances.

You will use the license of the deceased for actual filing. You will want to attach your court order by uploading it to file with your return. See Can I e-file a tax return for someone who is deceased?

1041: The trust has an EIN and a bank account so the refund goes directly into the trust.

The IRS has a quick  How Do I File a Deceased Person interactive assistant. It is very detailed and may give you additional information.

Reference: 

• Tax Topic 356 - Decedents
• Publication 559, Survivors, Executors, and Administrators
• How to file a final tax return for someone who has passed