Decedent Return with Form 1310

[tjdport]

On 2/8/2026, I filed a decedent's 2025 final return with Form 1310. I left the direct deposit info blank as per the instructions for decedent returns. On 3/2/2026, the IRS sent a CP53E notice stating that electronic payments are mandated "except under certain circumstances." So I tried to provide the direct deposit info using the IRS link. It's been several weeks now, and no deposit has been made. When I look up the status of the return using the IRS "Where's My Return?" website, it shows the return is approved, but payment is on hold awaiting direct deposit info. I'm pretty sure decedent returns are one of the exceptions to the direct deposit mandate. If that's true, why is the IRS asking for direct deposit info?

[DianeW777]

It depends. This is a new procedure placed on the part of the IRS which may be the reason for the delay. My advice would be two fold. 

1. Give more time for the IRS to complete the deposit for the return.
2. Contact them for a time frame and ask why it's taking so long after your completed the steps to their request for direct deposit. 
   • Individuals 800-829-1040  - 7 a.m. to 7 p.m. local time (Call early or late for less hold time)
   • Be prepared with the IRS CP53E Notice, the tax return and specifically the Form 1310, when you call.

NOTE: As of late 2025, the IRS is phasing out paper checks for individuals, encouraging direct deposit or alternative electronic methods, even for decedents. 

[tjdport]

Good suggestions, thank you!

Yesterday, I checked “where’s my refund” and the website said, “we received your banking info and will deposit your refund in 2-5 business days”. (The website has been saying this for three+ weeks.)

Today, I checked again and the website says, “your refund check will be mailed by 4/3/2026” (i.e., 30 days after the CP53E notice was issued).

So it sounds like paper checks are still being issued for decedent returns, but only after the IRS has waited an extra 30 days for the CP53E process to run its course. 

[CatinaT1]

That is correct. If your refund is frozen, the IRS will send you a CP53E notice, which explains what you need to do next.

• The notice asks you to add or update direct deposit information using your IRS Online Account .
• You generally have 30 days to respond.
• If you don’t take any action, the IRS will issue a paper check after six weeks.

You can find more information in this article.