E-File a Deceased tax return

[arlo]

I have a tax return I would like to E-File for a deceased client. I tried to E-file but got a message that says
the % of name is
invalid. The % of name is the daughter that is filing on her behalf. Can a deceased client
tax return be e-filed????

[RLymanC]

Deceased E-File

Should not be a problem, put the daughters name in the % field and complete any other required forms. The refund will come in the daughters name. I believe you should fill out form 1310 also. Part 1 check box C.

In TaxWise you have to type the % sign the a space and name of person filing the return. Never have had a problem e-filing if form 1310 is not required to be inclided.

[FEDUKE404]

Is efiling allowed for a decedent ?

While I don't know the IRS e-file rules verbatim, I do recall that when I tried to efile a tax return for a (non-spousal) decedent that my software immediately threw up a "you must paper file" wall.

The same occurred whether or not a Form 1310 was potentially involved. That is a separate topic entirely.

As best I can tell, once you fill in the date of death (which then creates the obligatory heading "DECEASED John Q. Taxpayer - 11/10/12" across the top of the Form 1040), efiling then goes away.

FE

[David1980]

Form 1310 can be electronically filed so long as you select box C in Part I. That of course means if you select box A or B you cannot. Box A is surviving spouse requesting reissuance of a refund check - so that would never apply on an original return. Box B is a court-appointed or certified personal representative. So if the court has appointed or certified a representative you'd be stuck filing it on paper. And of course if it's MFJ with surviving spouse you don't need 1310.

If the return couldn't be e-filed, why would 1310 be allowed for e-file? That's the only situation in which a 1310 ever would be e-filed.

http://www.irs.gov/pub/irs-utl/TY_2012_Accepted_Forms_and_Schedules_For_Form_1040_%20Series.pdf

[FEDUKE404]

Just the messenger

Form 1310 can be electronically filed so long as you select box C in Part I. That of course means if you select box A or B you cannot. Box A is surviving spouse requesting reissuance of a refund check - so that would never apply on an original return. Box B is a court-appointed or certified personal representative. So if the court has appointed or certified a representative you'd be stuck filing it on paper. And of course if it's MFJ with surviving spouse you don't need 1310.

If the return couldn't be e-filed, why would 1310 be allowed for e-file? That's the only situation in which a 1310 ever would be e-filed.

http://www.irs.gov/pub/irs-utl/TY_20..._%20Series.pdf

To repeat my statement: I am aware there are a lot of "whatevers" regarding Form 1310. Not the current topic.

All I DO know is that once I enter, for a single return, a deceased date in my software, such automatically generates the required statement on the top of the (paper) Form 1040, and I always get an error message that says I cannot efile that tax return. Refund or no refund. Form 1310 or no Form 1310. End of that story.

Whatever the underlying reason is, I just chose to move on without beating my head against the wall. Perhaps it is a software/vendor error?

Again, not to beat the Form 1310 deceased equine, but IIRC a Form 1310 may require a separate signature. Not quite sure how Form 8879 solves that problem.

Just this past week I completed a 2012 Form 1040 for a single decedent, who died earlier this summer. Not only could I "not" efile, aside from the verbiage shown on the front of the Form 1040 there was also automatically entered "Personal Rep." below the taxpayer signature line on page two of the Form 1040. (When applicable, on a joint return with a decedent, "File as Surviving Spouse" appears below the signature line. AND such a joint tax return can be efiled!)

If someone can come up with the overall rules for efiling/Form 1310/direct deposit of refund for a decedent return, I will be glad to learn something new! Otherwise, I just go with the flow. . .

FE

[Burke]

You can efile a return where the surviving spouse is the filer and any refund will be sent as usual. However, if the filer is other than the surviving spouse, my experience has been you cannot efile it where a refund is involved.

[MAMalody]

My experience was there need to be a different tax year than the year of death. So if the client died in 2012 you would be able to e-file. If they died in 2013, you would be able to do so. Apparently it has to do with how SSA notifies the IRS. That is the way was a couple of years ago when I had my issue.

[S T]

I have always been able to efile a decedent's 1040 return - if a refund then form 1310 with Box C as mentioned.

Does not seem to matter if it is the surviving spouse or another party that the refund is being directed to.

Return name is the decedent, the form 1310 contains the name of the person receiving the refund. If there is still a bank account open, I have had direct deposits process, if no bank account, then a paper check.

I changed software for 2012 Filing season - and obviously "held my breath" but looked up the return and used "John A Smith" DOD 7/30/2012 - address shows c/o C Clayton (which was the executor) - Form 1310 was included, Part 1 - Box C checked
Part II, was ----
Box 1) yes,
Box 2a and 2b) NO,
Box 3) yes

EF went straight through - and direct deposit was made

Sandy

[arlo]

Deceased tax return

I have always been able to efile a decedent's 1040 return - if a refund then form 1310 with Box C as mentioned.

Does not seem to matter if it is the surviving spouse or another party that the refund is being directed to.

Return name is the decedent, the form 1310 contains the name of the person receiving the refund. If there is still a bank account open, I have had direct deposits process, if no bank account, then a paper check.

I changed software for 2012 Filing season - and obviously "held my breath" but looked up the return and used "John A Smith" DOD 7/30/2012 - address shows c/o C Clayton (which was the executor) - Form 1310 was included, Part 1 - Box C checked
Part II, was ----
Box 1) yes,
Box 2a and 2b) NO,
Box 3) yes

EF went straight through - and direct deposit was made

Sandy

I have TaxWise software. When nothing else works follow directions. I did as Taxwise software notes told me to do and
it worked. No refund so no for 1310. I used '%spaceName' not C/Ospacename and was able to E-File.