This does answer my question,however the Form 1041 is due by 06/15/2016 and I just file the final 1040 this week.Also, the person did an itemized deductions on ...

Just o be clear,the $1600 state refund is from the final 2015 personal tax return.

Yes,I'm preparing an estate tax return (1041) as of 02/28/2016.The $1,600 state refund will be paid in sometime in 2016.