Since there is an estate established, if you're filing a final 1040 tax return then the 1310 is not needed. The refund will just go into the estate account. If a refund is expected with the estate return, then the 1310 is not needed there either, as any refund will be made payable to the estate. Once all refunds are received and deposited to the estate, that's when the estate is distributed to the heirs in accordance with the will (or state law if there is no will) and the estate is dissolved. So if a refund is expected you can't dissolve the estate with the 2018 form 1041 estate return. You'll have to wait for any refunds to be received, deposited to the estate and all estate monies and assets are distributed. Then on the final 1041 you'll indicate the K-1's as final K-1's and so long as everything in the estate is distributed, that will effectively dissolve the estate.
