Taxpayer Deceased

[zeros]

Taxpayer is deceased and son is handling affairs. Normally she does not have a tax liability but has federal withholding taken out of her social security so she has a refund every year. The return has to be filed one more year so the refund can be obtained. Her bank accounts have all been closed. How is the refund check handled? As I understand it there has not been an executor assigned. She has a house which the proceeds will be split with the three brothers. Any advice?

[JohnH]

Many times the clerk of court will have an expedited manner for handling small estates. But I think someone will still have to qualify as administrator in order to get it done. I believe that's how it would work here in NC.

[taxea]

When whomever is handling the estate is decided file a F56 and with the return file a F1310.

[oceanlovin'ea]

I believe the refund check will be issued in the name of the person on the Form 1310 when the tax return is filed and processed.

Linda, EA

[Burke]

Taxpayer is deceased and son is handling affairs. Normally she does not have a tax liability but has federal withholding taken out of her social security so she has a refund every year. The return has to be filed one more year so the refund can be obtained. Her bank accounts have all been closed. How is the refund check handled? As I understand it there has not been an executor assigned. She has a house which the proceeds will be split with the three brothers. Any advice?

You will file the return and Form 1310. There is a provision for when no executor or personal administrator has been appointed. Follow the instructions. See TTB 21-7 for a complete discussion.

[FEDUKE404]

Form 1310

It is my understanding that no Form 1310 is needed when an executor/whatever has been appointed and that person can attach the proper paperwork (around here called "Letters Testamentary") to the tax return.

When such a scenario exists, the return should be signed "John Smith, Personal Representative."

IIRC, the tax return cannot be efiled nor can a direct deposit refund be obtained.

FE

[Bill Tubbs]

F56

When whomever is handling the estate is decided file a F56 and with the return file a F1310.

I have filed a few returns over the past 5 years with F1310, but to my knowledge F56 was never filed. Is F56 a requirement just to file the final return for a deceased when the estate is not going to be open for a lengthy time?

Bill

[taxea]

Taxpayer is deceased and son is handling affairs. Normally she does not have a tax liability but has federal withholding taken out of her social security so she has a refund every year. The return has to be filed one more year so the refund can be obtained. Her bank accounts have all been closed. How is the refund check handled? As I understand it there has not been an executor assigned. She has a house which the proceeds will be split with the three brothers. Any advice?

If this is a small estate and he is handling her affairs then he is the representative. If she didn't have a trust or will the probate attorney will be able to guide him.

It is also possible that, depending on date of death, there may be interest earned prior to death which goes on the final return.

Linda is correct....be sure the son files a F56 as well as the 1310. The F56 tells IRS that he is the representative, the 1310
gives him the authority to accept any refund due.

[Burke]

I have filed a few returns over the past 5 years with F1310, but to my knowledge F56 was never filed. Is F56 a requirement just to file the final return for a deceased when the estate is not going to be open for a lengthy time?
Bill

I have been filing deceased's returns for the year of death with 1310's for over 30 years, and have never filed a Form 56 either. It has never been a problem.

[taxea]

I have filed a few returns over the past 5 years with F1310, but to my knowledge F56 was never filed. Is F56 a requirement just to file the final return for a deceased when the estate is not going to be open for a lengthy time?

Bill

http://www.irs.gov/pub/irs-pdf/i56.pdf

This will tell you when it is appropriate. It notifies the IRS and creditors that the person has taken on the fiduciary role for whatever assets etc the deceased may have.