Deceased individual due refund, into the estate?

[tvbotham]

My father passed in June. I will file a 1040 for the first half of the year. It seems there will be a refund due. I would like that refund to go to the trust and it's associated EIN number that was established after his death. I would prefer that as opposed to me and my personal social security number. Form 1310 seems to be for use only if I want to claim the refund for myself. If it has to go to me, do I have to claim that as income? I will not be keeping it as it really belongs to the estate.
(I am the successor trustee, there are 5 beneficiaries that get an equal share of everything.)

[NCperson]

@tvbotham - you'll need to complete form 1310. 

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

since your father has passed, the IRS needs documentation of who is signing his personal tax return and with what authority.  That way they know that the refund can indeed be sent to you without being fraud. (I imagine they check against the SS records to confirm the death in any event)

you can simply deposit the check into the Estate checking account, even if made out to your father (or even to you).  It's not taxable income - it is a refund.