I am doing the last individual tax return for my mother who passed away last year. She is due a refund and therefore I must include Form 1310 with the return. She had a trust and I am the successor trustee. My question is whether the Declaration of Trust can serve as the proof that I am the certified personal representative or do I need some other court document to show I am the court-appointed representative. If the Declaration of Trust can be used, what boxes should I check on Form 1310, Parts I and II? Also, I assume I need to mail the return due to this. Same for the state return.
