Since you are the court appointed representative and you are filing an original return and you do not want the refund coming to you, but rather your mother's account; you do not need a form 1310. You can have the refund direct deposit to your mother's account.
You are filing the return on behalf of your mother's estate; it's as if she was filing and getting the refund.
Click here and review the general instructions for the form 1310.
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