What happens if form 1310 is not filed

[s d l]

My wife is preparing a 1040 for her mom who passed away. My wife is the executor of the will and the only beneficiary of the estate. Her mom has a refund, Turbo tax is asking if we want to complete form 1310? 

Is it possible to e file the 1040 without a 1310? if yes, what happens to the refund? will the IRS not issue a refund? 

[M-MTax]

You don't need Form 1310 if your wife is OK with the check being made payable to the estate rather than her, personally (or direct deposited to an estate account).