Final Return, Efile

[geekgirldany]

I have a client whose parents both passed away in 2009. To efile will I need to do a 8453 and attach a copy of the will or another paper showing he is executor and is able to sign for the return?

[gkaiseril]

Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer, http://www.irs.gov/pub/irs-pdf/f1310.pdf .

[ChEAr$]

Same type of client here My software (Taxwise) automatically adds the 1310 and somewhere decrees paper filing only. It makes sense actually.

[FEDUKE404]

Doubt if 1310 alone will cut it

Form 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer, http://www.irs.gov/pub/irs-pdf/f1310.pdf .

I thought the Form 1310 was a method only to have a refund paid to someone other than the taxpayer, and has nothing to do with the actual filing of the decedent's tax return.

In any case, SOMEONE has to sign the tax return, so I would vote for the executor with paper filing and appropriate substantiation (such as letters testamentary) attached.

And I don't think attaching a copy of the will carries much weight with the IRS....

FE

[taxea]

Whomever signs the 1310 signs the tax return.

[geekgirldany]

Thank you all for responding. I believe I read about the 1310 in TTB but... well it was late/earlier and had brain mush.

Looks like I will need a court certificate showing representative. I'll give the client a call and see what I can get.

Thank you

[taxea]

You need a death certificate for your file. If the estate was small there may not be any court involvement to speak of. Whomever has taken the burden of handling his affairs after his death and has brought you the tax documents is acting on his behalf.

If it turns out he didn't have the authority that is between him and the other heirs.

[S T]

Deceased

Every year unfornately I find that another one of my clients has passed, and the heir/representative has contacted me.

We prepare the final form 1040 - most all do not have an estate issue , the heir/representative provides me with the paperwork (usually will trust or court papers), I complete the return, if refunds, file the form 1310 and direct into a bank account. Have not had to attach any additional statements or file form 8453 with such attachments, as long as it has been a son/daughter or named in the Trust.

If court intervention due to Probate Estate, that is a different matter.

And I have been able to efile these returns. No issues.

Sandy

[FEDUKE404]

Am I missing something?

Virtually everyone here speaks of "completing Form 1310."

Unless my bifocals are really cloudy, that is for refund issues only.

Isn't the justification for the signature on the Form 1040 (such as court papers/authorization) far more important than the Form 1310? That is to say someone who has the authority to prepare a decedent return versus a piece of paper that says who can receive any refund.

And what about the deceased whose final tax return does NOT generate a refund??

FE

[Earl]

Form 1040 Instructions

In the instructions for Form 1040 under death of taxpayer it states that the taxpayer's spouse or personal representative may have to file and sign a return for that taxpayer.
It goes on to state that a personal representative can be an executor, administrator, or anyone who is in charge of the deceased taxpayer's property.

Seems that if probate is involved the person who is taking care of taxpayer's affairs is authorized to file and sign the return.

[Earl]

Error

Last sentence should have read "if probate is not involved" etc.