form 1310 for both on mfj?

[Possi]

My taxpayer and spouse died tragically in a car accident back in March. She died instantly, and he was put on life support and died (officially) 3 days later. Terrible.

I am doing the tax return, and need to file the 1310. I need to designate taxpayer or spouse. Do I fill out 2 separate 1310s? Or will one form do to cover both?

[Nashville]

filing Joint or Separate

I can understand the concern behind your question, but I just wonder if the IRS is set up to process two separate 1310s for the same couple.
Might short-circuit their whole system and blow them up. They might (heaven forbid) be asked to bifurcate the refund into two sections.

I guess I would be afraid to file two separate 1310s unless the couple filed separate returns. I thought one purpose of the Form 1310 was to designate a single recipient as opposed to piling the refund into probate money.

The design of the form is clearly intended to reference only one taxpayer, but I don't think that would change my response. I would fill out for the first-listed name on the return (usually the husband but doesn't have to be).

"I dunno what bifurcate mean but it sound like they're doing somthin' thass not very nice" - Client of mine

[Possi]

Thanks a bunch

That's what I thought, but needed assurance! THANKS a ton~

[dkss]

I had this situation twice this year. Older couples married about 70 years - one couple died within a day of each other - the other couple died within a few months of each other.

I attached two forms 1310, one for each spouse showing the personal representative's info. The returns were successfully efiled and the refunds were issued within a month. No problems. (knock on wood)

Debbie

[Possi]

good!

Good to know! Thanks!

[taxea]

You should also have the personal rep file a F56 separately.

[Possi]

I will do that, but...

but... I am completely unfamiliar with it. I already told the son that I don't do any estate returns. Next year, the estate lawyer will handle it all. This couple was worth a large sum. They can have the atty handle everything from here on. Too much liability for this small fish.

[appelman]

If e-file allows 2 copies of the form...

It's a pretty good indication that they want two forms for MFJ. Hard to think of any other circumstance where you'd want two copies of the form.

I had this situation twice this year. Older couples married about 70 years - one couple died within a day of each other - the other couple died within a few months of each other.

I attached two forms 1310, one for each spouse showing the personal representative's info. The returns were successfully efiled and the refunds were issued within a month. No problems. (knock on wood)

Debbie

[Possi]

Two it is

Thanks, I'll do 2 forms and attach death certs for both.

[FEDUKE404]

More than one refund

Thanks, I'll do 2 forms and attach death certs for both.

Just curious - How does the IRS know how much to refund (separately?) to the husband/wife, or at least to their representative(s) ??

FE

[Possi]

that came up

That very question is what I asked myself. I would do 2, and was prepared to do 2, but they have 2 separate administrators to the will. Both administrators will have to sign the 8879, but I swear, I think it might be best not to muddy the water with 2 separate 1310s.

[Burke]

She died first. That means her will controls whatever assets were in her name only. Her life insurance would be paid to him (or to his estate) if he was the named beneficiary, since he survived her. If her will stipulated that everything went to the spouse, then it all rolled into his estate, and his will is the one which will be used to disburse the assets he owned, and those that he received from the wife. In the case of the tax return, I would do only one 1310, and the name of the personal representative for HIS estate would be the one whose name goes on it. The husband, because he lived, was the surviving spouse, and would have received the refund to deposit into their joint account. So his representative must now assume that duty. I am not sure why there are two different administrators of these estates. Unusual circumstances? I had one of these, but the returns were filed MFS because of other considerations.

[Possi]

Thanks!

There's was a second marriage. Dad's son is on his, Mom's daughter is on hers. What you are saying makes perfect sense.

The 2 kids get along well, so there is no issue either way. I just want it right.

Thanks~

[taxea]

If the estate is still open isn't the refund going to the estate? If a MFJ return is being filed then only one rep needs to sign the 1310. If there are 2 reps for one estate then they should designate which one will be the rep for tax purposes. You don't need two 1310's.

[appelman]

Burke and Taxea are convincing...

...regarding the need for only one 1310. The details of who died first and who left what to whom should be irrelevant to a joint return, unless you are saying that some assets passed out of the (joint) estate between the two deaths. Death certificates are not generally required, so long as the right boxes on the 1310 are checked. Hard to include in an e-filed return, anyhow.