Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer

[Tracy73]

I am doing the last individual tax return for my mother who passed away last year. She is due a refund and therefore I must include Form 1310 with the return. She had a trust and I am the successor trustee. My question is whether the Declaration of Trust can serve as the proof that I am the certified personal representative or do I need some other court document to show I am the court-appointed representative. If the Declaration of Trust can be used, what boxes should I check on Form 1310, Parts I and II? Also, I assume I need to mail the return due to this. Same for the state return.

[Anonymous_]

No (to the trust document as proof). Check Box C and then print and mail the return. 

You might also want to file Form 56.

See https://www.irs.gov/instructions/i56

[Tracy73]

It is allowing me to e-file after checking Box C. I also checked that she left a will, that the court hasn't and won't be providing a representative and that I would payout the refund based on the laws of the estate. Can I e-file and mail the Form 56 in separately or should I print and send all together?

[Anonymous_]

That would be up to you as you do not have to file Form 56 with the return.

[Tracy73]

Ok, thanks.  If Form 56 is not necessary, I will not file it unless it is highly recommended.  In your experience, would it be highly recommended?

[Anonymous_]

No, you can forget it if you will not be filing a 1041 for an estate or trust in this matter.

[Tracy73]

I am filing a separate return for my Mom's trust.

[Anonymous_]

If you are the trustee, then you should file the form.

[Tracy73]

I am the trustee so I will print my Mom's tax return, include Form 56 and mail it.  Is there a similar California state form or do I just include it with my state return?

[Anonymous_]

I am not familiar with California but you can check the FTB web site below.

https://www.ftb.ca.gov/file/personal/filing-situations/estates-and-trusts/index.html

[Tracy73]

Can you e-file and send Form 56 separate or does it have to be included with the return?  You mentioned it wasn't required to be filed with the return so I assume it can be sent separately.  I would rather not mail the return unless it is necessary.

[Anonymous_]

It is probably necessary if you are going to use TurboTax Business.

For a time, the IRS did not allow Form 56 to be e-filed along with a 1040 (it had to be filed separately), The rules have changed, regardless, but you are better off (the safest approach) printing and mailing the form.