Efile and form 1310

[S T]

For the 2012 filings, it seems I read somewhere that form 1310 attached to a Form 1040 will not be accepted for e-file??? In the past I have always been able to e-file these returns

If this is true, then these returns now have to be paper filed?? or can we efile the Form 1040 - with a 1310 PDF attachment??

Does anyone know the answer?

Thanks,

Sandy

[Koss]

Form 1310

Which box are you checking in Part I of Form 1310?

BMK

[S T]

Koss to answer your question, on Form 1310 I was checking Box C - other person claiming refund - as daughter is Trustee and been handling affairs -- Part II - yes for will, 2 a-b are NO and 3 is yest pay out refund according to the laws of State

I think my issue is that I am trying to file a 2012 tax return, t/p passed away 1/29/2013, so I can not enter date of death on the 2012 return - daughter who has POA can sign return, correct? and then a form 1310 does not have to be filed since DOD is 2013 - so to be continued to 2013 tax filing?

On 2012 return, I should be able to direct deposit refunds as per normal - bank accounts are still open and daughter has verified with Bank - although it might be more prudent to issue a paper check ???

thanks

Sandy

[Koss]

Form 1310

I've tested your fact pattern in my software, and it allows to get all the way to filing screen. All alerts and error checks are clear.

I entered a date of death in 2013, and selected Box C on Form 1310.

You have to choose to have the refund "sent in care of another person," and that person must be the same person who is identified on Form 1310. I don't know if direct deposit is an option; I would probably do a paper check.

You wrote:

daughter who has POA can sign return, correct?

In most cases and in most states, a power of attorney ceases to have any effect upon the death of the principal.

But the daughter may nevertheless be able to sign the return based on the answers to the questions on Form 1310.

BMK

[FEDUKE404]

2013 DOD OK for 2012 return

Koss to answer your question, on Form 1310 I was checking Box C - other person claiming refund - as daughter is Trustee and been handling affairs -- Part II - yes for will, 2 a-b are NO and 3 is yest pay out refund according to the laws of State

I think my issue is that I am trying to file a 2012 tax return, t/p passed away 1/29/2013, so I can not enter date of death on the 2012 return - daughter who has POA can sign return, correct? and then a form 1310 does not have to be filed since DOD is 2013 - so to be continued to 2013 tax filing?

On 2012 return, I should be able to direct deposit refunds as per normal - bank accounts are still open and daughter has verified with Bank - although it might be more prudent to issue a paper check ???

thanks

Sandy

The above, highlighted in red, is not a correct statement.

You most definitely CAN enter a 2013 date of death on a 2012 income tax return. That will likely close the door on efiling, and will print "DECEASED John Q. Doe 01/29/2013" across the top of the front page of the 2012 return.

I'm not sure about direct deposit issues, but doubt that will occur since the deceased obviously cannot have a banking account. The executor (or surviving spouse) will need to sign the return. My best guess is to look for a paper check. You will need to work on that one!

FWIW: I'm not sure EVERY tax return for a decedent even requires a Form 1310 for a refund payment. Certainly not (in most cases) to a surviving spouse, and perhaps not even to an executor with proper paperwork (such as letters testamentary) attached to the tax return. But there are a lot of subtle issues related to the Form 1310 rules and "choices" at the top (Part I) of that tax form.

FE

[TAX4US]

I never had much luck in efile 1310. So I now paperfile anything Requiring the 1310. Just my 2 cents worth.

[S T]

Thanks

I know the POA ends with the demise of the T/p - but the 1310 should circumvent that - correct based on Trust Documents, etc. (Filing a 2012 return, but Trust Documents state the daughter now is successor Trustee winding up affairs) Part II Box1 and # 3 marked Yes on Form 1310

Okay seems like I managed to get that to pass the EF software test (excuse me learning new software - and no we won't discuss this "hiccup") and software allowed me to enter the DOD for 2013. - Excuse me FEDuke - I wasn't saying it was a correct or incorrect stmt on

so I can not enter date of death on the 2012 return

-- I was stating I was having difficulty in My software accepting it! Maybe it was corrected in a software update - I don't know right now

So now - I am not receiving an error message with a DOD of 2013.

And in the past I have always been able to efile a Deceased Taxpayer return with the 1310 and have also been fortunate on some Direct Deposits - as long as the Bank acknowledges the Account open.

So can I efile with the daughter signing - or should I just paper file - always efiled these in the past - this a long time client - and I do have the POA's on file and copy of the Trust and daughter can sign the 8879 forms.

Probably will just do a paper check on this one though given all of the IRS computer changes.

Sandy

[taxea]

Koss to answer your question, on Form 1310 I was checking Box C - other person claiming refund - as daughter is Trustee and been handling affairs -- Part II - yes for will, 2 a-b are NO and 3 is yest pay out refund according to the laws of State

I think my issue is that I am trying to file a 2012 tax return, t/p passed away 1/29/2013, so I can not enter date of death on the 2012 return - daughter who has POA can sign return, correct? and then a form 1310 does not have to be filed since DOD is 2013 - so to be continued to 2013 tax filing?

On 2012 return, I should be able to direct deposit refunds as per normal - bank accounts are still open and daughter has verified with Bank - although it might be more prudent to issue a paper check ???

thanks

Sandy

Daughter should also file a F56 including the Power of Atty from the trust. This gets filed separately

[S T]

We just had another discussion on Form 56, and many of us have not filed Form 56 in the past for deceased persons or Estates or Trusts - something to consider - appears as it is a Notice so that the "Fidiciary" MAY act - not sure it is a Mandatory Form

Sandy

[FEDUKE404]

Dealing with single decedents

Thanks

I know the POA ends with the demise of the T/p - but the 1310 should circumvent that - correct based on Trust Documents, etc. (Filing a 2012 return, but Trust Documents state the daughter now is successor Trustee winding up affairs) Part II Box1 and # 3 marked Yes on Form 1310

Okay seems like I managed to get that to pass the EF software test (excuse me learning new software - and no we won't discuss this "hiccup") and software allowed me to enter the DOD for 2013. - Excuse me FEDuke - I wasn't saying it was a correct or incorrect stmt on -- I was stating I was having difficulty in My software accepting it! Maybe it was corrected in a software update - I don't know right now

So now - I am not receiving an error message with a DOD of 2013.

And in the past I have always been able to efile a Deceased Taxpayer return with the 1310 and have also been fortunate on some Direct Deposits - as long as the Bank acknowledges the Account open.

So can I efile with the daughter signing - or should I just paper file - always efiled these in the past - this a long time client - and I do have the POA's on file and copy of the Trust and daughter can sign the 8879 forms.

Probably will just do a paper check on this one though given all of the IRS computer changes.

Sandy

It sounds as if we (both) may be encountering some software specific issues. All I can honestly say is my software automatically prevents me from efiling ANY tax return for a single decedent (surviving spouse is OK). The software slams the door, firmly, and prevents anything that would allow efiling. I just deal with the cards I have, and proceed.

As for the direct deposit issue, the last one of those I encountered was a brother (as executor for single sister) paper-filed a return, and requested direct deposit into a valid bank account (both his/her names on account). That deposit did not occur, and he eventually received a check made out to "Bob, Executor of Jane...." that was consistent with the verbiage on the legal paperwork that was sent along with the paper return and also authorized him to sign the tax return. Even stranger: After pulling my remaining hair out, we did NOT file a Form 1310 but the software did generate "Personal Rep." along the signature line.

Again, I also have endured the frustration of the you do/do not need Form 1310, but I just work around it as best as possible. It is one of the few times I pretty much rely on the software Q&A to guide me.

Oh yes: It is my understanding that a POA, of any kind, ceases to have ANY value immediately upon the death of a decedent. At least that's what my lawyer friends have told me.

Thanks for your continuing input!

FE

[Gary2]

Thanks

I know the POA ends with the demise of the T/p - but the 1310 should circumvent that - correct based on Trust Documents, etc. (Filing a 2012 return, but Trust Documents state the daughter now is successor Trustee winding up affairs) Part II Box1 and # 3 marked Yes on Form 1310

I'm assuming you mean a separate trust set up by the tax payer.

The trust is not the same as the estate. You can't assume that the successor trustee is also the executor or administrator of the estate. The latter would be governed by the will or by state laws if intestate. The family situation may be enough to conclude that the daughter is also the executor, but the information presented here isn't enough.

[ChEAr$]

Koss to answer your question, on Form 1310 I was checking Box C - other person claiming refund - as daughter is Trustee and been handling affairs -- Part II - yes for will, 2 a-b are NO and 3 is yest pay out refund according to the laws of State

I think my issue is that I am trying to file a 2012 tax return, t/p passed away 1/29/2013, so I can not enter date of death on the 2012 return - daughter who has POA can sign return, correct? and then a form 1310 does not have to be filed since DOD is 2013 - so to be continued to 2013 tax filing?

On 2012 return, I should be able to direct deposit refunds as per normal - bank accounts are still open and daughter has verified with Bank - although it might be more prudent to issue a paper check ???

thanks

Sandy

You indicated above there is a will. Therefore it is the executor of the estate who signs the tax return. No form 1310 needed.
The daughter is not a "trustee", but I'm thinking probably the executor, right?

[taxea]

We just had another discussion on Form 56, and many of us have not filed Form 56 in the past for deceased persons or Estates or Trusts - something to consider - appears as it is a Notice so that the "Fidiciary" MAY act - not sure it is a Mandatory Form

Sandy

To my knowledge it is only mandatory in certain situations...dealing with banks is probably one, as I recall. It sure doesn't hurt to file it.

[taxea]

You indicated above there is a will. Therefore it is the executor of the estate who signs the tax return. No form 1310 needed.
The daughter is not a "trustee", but I'm thinking probably the executor, right?

I did not know that. If true, how does the IRS verify the person is authorized receiver? Wouldn't they have to provide their POA? or a F56?

[ChEAr$]

I did not know that. If true, how does the IRS verify the person is authorized receiver? Wouldn't they have to provide their POA? or a F56?

I've never heard of IRS questioning it. The executor supplies me with the court order appointing him as executor, I make a copy for my files and the executor/executrix simply signs the 8879 "his name, executor". Of course the return has an ICO line on it.