Deceased person's tax return when to file

[uthorns76]

My mother passed away in February, 2021.  She is due a refund on her 2020 tax return.  So, I have to mail in her return.  Cannot file it electronically.  

My question is, is there any reason that I should NOT go ahead and submit her return for 2020 now so the IRS can start processing her refund??  Her refund that is due is a pretty substantial amount and I don't want the IRS to keep the money any longer than necessary.

Thank you.

[tagteam]

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@uthorns76 wrote:

My question is, is there any reason that I should NOT go ahead and submit her return for 2020 now so the IRS can start processing her refund?? 

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I am very sorry for your loss. However, e-filing the return will not substantially speed processing of the refund if you have to file a Form 1310 and/or supporting documentation by mail.

I actually have a couple of clients who are still waiting for refunds from the 2019 tax year (filed in March of 2020) for which Forms 56 and 1310 were filed.

[uthorns76]

I cannot E-file the return because my mother is deceased and she is owed a refund.  I don't really have to file Form 1310 because I am executor of her estate but I probably will file Form 1310 with her return and also include copy of death certificate and letters testamentary with the return.

So, I guess the sooner I mail in the return, the better??

[tagteam]

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@uthorns76 wrote:

So, I guess the sooner I mail in the return, the better??

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Yes, the sooner the better. 

You do not need to include the death certificate and only need to attach a court certificate showing your appointment if the will was filed with the probate court. Otherwise, you simply need to complete Form 1310.

[uthorns76]

Yes, Will was filed with the probate court and I have Letters Testamentary showing I am the Executor of the estate.  I will mail the return--I plan to use Certified Mail so, hopefully, I will know it got there--as soon as I can.  Thank you very much.

[uthorns76]

Does the court certificate--i.e., Letters Testamentary--have to be an original or is a photocopy acceptable?  Thank you again.

[tagteam]

A copy of the certificate is acceptable.

[uthorns76]

As it stands now, I am requesting direct deposit of the refund to an estate account that may or may not be open when/if the refund is processed.  So, I guess it would be wise for me to request a check instead??  Is check made out to me as executor or to the estate of the deceased?  Thank you.

[tagteam]

The check should be made payable to you if you file a Form 1310.

[uthorns76]

Form 1310 is actually not required to be submitted to the IRS in this case because I am the court-appointed executor.

I can see that this is going to be a long, drawn out process.

[uthorns76]

I am getting the refund today as a check made out to me as exec of my mother's estate.  I asked for direct deposit but IRS sent check instead.  So, apparently the IRS does not allow direct deposit of a refund for deceased person in this situation.