I’m preparing the 2022 tax return for my mother who died last year.
I’m the appointed executor.
To obtain the refund due, I’m preparing Form 1310: Statement of Person Claiming
Refund Due a Deceased Taxpayer
On the form, I add my name, address, and Soc Sec number.
The form says: Check the one box that applies to you.
I will check Box B which says: Court-appointed … personal representative. Attach a court certificate showing your appointment.
QUESTIONS:
(1) Refund is part of my mother’s estate, so proper destination of refund is the estate bank account. When box B is check on Form 1310, does IRS make refund check payable to “Estate of Jane Doe”? Or is check payable to my name ?
(2) If check is payable to me, what should I do with it? Should I deposit to my personal account, then write check in same amount to the estate account?
(3) On 1040 tax return, bank account numbers can be added for direct deposit. Can direct deposit be used for a Form 1310 refund? If yes, should I enter the estate bank account, or should I enter my personal bank account?
