Have been court appointed guardian for brother-in-law for several years and originally filed Form 56 Notice Concerning Fiduciary Relationship in 2018. He passed on late in 2020 and has a refund due that will be deposited in his guardianship account, the Fiduciary Relationship (Guardianship) is not terminated by the court until after we file the final report with the court and that cannot happen until we file his 2020 Income Taxes. Do I still have to file the Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer as the funds will go directly to his Guardianship Account which is turned over to the court upon my discharge by the court as Guardian?