1040 form 1310 decased taxpayer's refund

[John of PA]

I'm wondering what I am missing here. Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) has a space to identify the person as a court appointed administrator, or a spouse, but there is no space to identify the person claiming the refund as the executor (non spouse) of the Estate. I am assuming a 1310 has to be filed when a 1040 refund of a deceased taxpayer is going to anyone other than a spouse. How would we prepare a 1310 to inform IRS that the refund of the deceased taxpayer is being claimed by an Executor. Thanks for your input.

[Kram BergGold]

B or C

You check box B or C. If B attach a copy of the Power of Appointment. If C just follow the instructions.

[John of PA]

I find the instructions very unclear. Perhaps my question is this: Does the definition of a "personal representative" include the executor named in the will? I thought the personal representative is the person appointed by the courst when no executor was named or there was no will. If an executor is not considered a personal representative, then where on the 1310 does the executor fit in? Perhaps I'm missing something here, would the executor fit into catagory C?

[Burke]

Just check Box B (court appointed) and attach court order. They sign their name and "Executor" as title. Must paper file.

[appelman]

The short answer is "Yes."

If you have checked box C, you complete Part II and, of course, Part III. No other documentation is required, and the form can be e-filed. This is mostly a form "for everybody else," as indicated in the "Who Must File" section of the instructions.

[John of PA]

Personal Representative could be either...

So it sounds like the definition of a "Personal Represenative" is either an executor or an administrator (if there is no will). I thought it only meant administration, I must have been mistaken. Thx.

[appelman]

From IRS Tax Topic 356

A personal representative of an estate is an executor (executrix), administrator (administratrix) or anyone who is in charge of the decedent's property. The personal representative is responsible for filing any final individual income tax return(s) and the estate tax return of the decedent when due. Please refer to Publication 559, Survivors, Executors, and Administrators, for additional information on personal representative responsibilities.

[John of PA]

Thank You Everyone for your comments on this issue.