Form 1310

[Snowflake1963]

My mother passed away 2/19/2023 and while I filed her taxes before her death, I was still required to file a 1310 and Record of Fiduciary for her refund in 2022.  Do I need to supply 1310 and proof for 2023 as well or does the IRS retain the records from last year?

Thank you

[JulieS · Accepted solution]

Yes, you will need to file a Form 1310 again if your mother's 2023 tax return shows a refund. 

The IRS keeps an image of the support documents with the tax return that was filed for last year, but each year is processed separately, so you may need to submit a copy of the death certificate as well. This doesn't have to be a certified copy, just a scan or duplicate of a certified copy. 

TurboTax will tell you exactly what to send based on the information in the tax return. 

I am very sorry for your loss. If you have more questions, please feel free to reach out again.