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Note the following:

 

Name of Decedent
If you are filing a joint return for spouses who are both deceased and you are required to file Form 1310, you must do the following.

• Complete a separate Form 1310 for each spouse.

• Attach both of these completed Forms 1310 to the return.

 

See https://www.irs.gov/pub/irs-pdf/f1310.pdf

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