Form 1310

[mootzie]

My mom passed away in Feb 2026 before her 2025 taxes were filed. So this will not be her final return. However, she did have a refund coming. She had a revocable trust and I am the successor trustee named on the trust. Am I required to file form 1310? I have filed her 1040-SR electronically. 

[M-MTax]

You should generally file a 1310 unless you are a surviving spouse or a court-appointed rep.

Very sorry for your loss.

[fanfare]

If you already filed, refund will be payable to 

"Estate of <decedent>"

@mootzie 

[M-MTax]

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@fanfare wrote:

If you already filed, refund will be payable to 

"Estate of <decedent>"

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That is correct if you already filed, @mootzie. It is now too late to mail a 1310.

You will likely need to open an account for the estate to deposit the check. However, did you indicate on the 1040 that she passed before filing the 2025 return? If not, the check could be issued to her in her name (I've seen this happen) in which case you would need to make a trip to your local IRS office to get the check re-issued (you'll need proper documentation.