Sorry for your loss. 🙁 I'm not sure of the answer, but I'm in almost the same boat. I put the routing and account number in for direct deposit, but I don't know if that will work or if they'll send a check made out to "The Estate of ..."
I guess you know from the instructions on the form that if you are the court-appointed executor you need to file 1310 and attach to the (paper) return a copy of the court certificate showing that you are the executor. If there isn't any executor and never will be, then you can sign and submit 1310 certifying you'll follow all the state laws in paying out the refund to the heirs. This sounds like your case. I assume this implies paper filing for the return as well.
By the way, the IRS doesn't ask for a copy of the death certificate, but our state (Virginia) does. Our state also says that in case of a refund they send a paper check to "The Estate of ..." You probably want to check the rules for your state.
Good luck!
Chris
*In our case my brother is the executor, we still need to file a 1310.
