I need help with Clarification on Form 1310

[suzbro37]

The forms states to check box B if you are "Court-appointed or certified personal representative (defined below) claiming a refund on Form 1040-X or Form 843." I am the court-appointed representative but I'm not filing 1040-X or Form 843. I'm just filing the original 1040. I think the IRS made a change to this form recently, but it's not updated in Turbo Tax because Turbo Tax automatically checked Box B for me. But I'm not filing 1040-X, so I think I should check Box C. Any suggestions?

[IsabellaG]

I see what you mean, but in looking at the instructions for the current Form 1310 (which is the same as the form shown in TurboTax ) it says
 

"Check the box on line C if you are not a surviving spouse requesting reissuance of a refund check received in your name
and your deceased spouse’s name and if there is not a court-appointed or certified personal representative."

Since you are the court-appointed representative, Box B is the most accurate choice.

[suzbro37]

thanks for your response.  But line B is not accurate either, because I am not filing a 1040-X.  I will try to contact the IRS to get guidance.  I just want to do the right thing. 

[MonikaK1]

If neither boxes A nor B of Form 1310 (surviving spouse or personal representative claiming refund on 1040X or Form 843) applies in your situation, then you can check Box C and complete Part II as the person claiming the refund. In the alternative, as mentioned in the instructions for Form 1310, you could opt to file the return by mail and attach a copy of the court certificate showing your appointment as personal representative.

You (the preparer of the return) should also complete and file with the final return a copy of Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. See this help article for more information.

You must file Form 1310 if the description in line A, line B, or line C on the form above applies to you. 

Don’t file Form 1310 if you are claiming a refund on behalf of a deceased taxpayer, and: 

• You are a surviving spouse filing an original or amended joint return with the decedent; or 
• You are a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040-NR, or 1040-SS that has the court certificate showing your appointment attached.

@suzbro37