My mother passed away with a will and will get a refund for 2023 taxes. She has no tangible assets except tax refund. Everything else was pay on death. My question is filling out form 1310. On form 1310. I am assuming that in Part I I check C (person other than A or B). In Part II Did the decedent leave a will I check Yes. Has court appointed personal representative I check No, because we did not go through Probate because she had no assets other than Tax Return Refund. As person claiming refund for the decedent’s estate will you pay out the refund according to laws of state., I checked Yes on this on advice of our lawyer. Anyway are my assumptions correct for this filing. As executor we plan to follow distributions on the will after resolving remaining debts.