Federal refund due on deceased mother's return

[jello77]

I’m preparing the 2022 tax return for my mother who died last year.

I’m the appointed executor.

To obtain the refund due, I’m preparing  Form 1310:  Statement of Person Claiming

Refund Due a Deceased Taxpayer

On the form, I add my name, address, and Soc Sec number.

The form says:  Check the one box that applies to you.

I will check Box B which says:  Court-appointed … personal representative. Attach a court certificate showing your appointment.

QUESTIONS:

(1)  Refund is part of my mother’s estate, so proper destination of refund is the estate bank account.  When box B is check on Form 1310, does IRS make refund check payable to “Estate of Jane Doe”?  Or is check payable to my name ?

(2)  If check is payable to me, what should I do with it?  Should I deposit to my personal account, then write check in same amount to the estate account? 

(3)  On 1040 tax return, bank account numbers can be added for direct deposit. Can direct deposit be used for a Form 1310 refund?  If yes, should I enter the estate bank account, or should I enter my personal bank account? 

[DMarkM1]

Since you are the court appointed representative and you are filing an original return and you do not want the refund coming to you, but rather your mother's account; you do not need a form 1310.  You can have the refund direct deposit to your mother's account.  

You are filing the return on behalf of your mother's estate; it's as if she was filing and getting the refund.   

Click here and review the general instructions for the form 1310.

[jello77]

Many thanks for your response.

I have 2 follow-up questions:

(1)  The  bank account in my mother's name was closed last year. When you say the refund can be direct deposited to my mother's account, are your referring to the estate bank account which is titled:  Estate of Jane Doe ?

(2)  An estate bank account can only be opened if probate is used. Some estates don't need probate, so there is no estate bank account.  If no bank account is entered on 1040, IRS must issue refund as a paper check.  In this situation, in what name does the IRS issue the paper check?  There are 3 possibilities:  

Jane Doe  (taxpayer's name)

Estate of Jane Doe

name of court-appointed representative

I will be the executor for my aunt when she dies, and she will have no probate or estate bank account. So I'm concerned about this issue, but I've been unable to find the answer.

[DianeW777]

Yes, you can use a bank account by entering the account that belongs to the executor.  You can also choose to have it mailed to your address, which should be on the tax return.

When you complete Form 1310 in TurboTax, the IRS knows who the check should be made out to if it is  mailed.

Include income only up to the date of death that was actually received before death. When filing you will answer the question about whether he is deceased and enter the date of death.  'I'm preparing this return for ______, who has passed away' (Personal Info section.)

Any question that asks about the whole year, you would consider only the time he was alive (as though it was a whole year).

If there is a refund, then Form 1310 will also be included with the tax return.

• Open the TurboTax account > Use Search (upper right) > Type form 1310 > Press enter > Jump to .... link
• Continue to complete the form as requested - Your answers are important to complete the tax return (see the image below)

@jello77