Direct deposit decedent's final refund

[JMessCPA]

A decedent is due a $600 refund on her final 1040. There is no checking account still open in just the decedent's name to use for direct deposit. Her daughter is filing the decedent's final return using form 1310.
Can I direct deposit the refund into her daughter's checking account? I assume the IRS matches the "person claiming the refund" by signing the form 1310 with the name on the checking account receiving the directly deposited refund. Will this fly?

Thanks
Joe

[TAXNJ]

Is the

daughter the Personal Representative?

See if this helps:

TTB page 21-9; 21-7

and

https://www.irs.gov/businesses/small-businesses-self-employed/deceased-taxpayers-filing-the-final-returns-of-a-deceased-taxpayer

[JMessCPA]

Excellent. Thank you.

[Burke]

daughter the Personal Representative?
See if this helps:

TTB page 21-9; 21-7 andhttps://www.irs.gov/businesses/small...eased-taxpayer

Both of these references discuss who can file for the refund but neither of them discusses direct deposit. The refund is usually made by check made out to the PR based on Form 1310.. However, I have seen it made out to the deceased and/or the deceased's estate as well. You can try putting direct deposit on the tax return, but I am not sure it will be processed that way. I have had normal DD's processed to a different person's checking account without question (even if the persons were not related in any way!), and I have had the banks reject them if there is not a name match. It depends on the bank. I do not believe the IRS matches the names. Pub 17 references the banks not accepting DD if names do not match.

[TAXNJ]

Yes form 1310 does not....

Both of these references discuss who can file for the refund but neither of them discusses direct deposit. The refund is usually made by check made out to the PR based on Form 1310.. However, I have seen it made out to the deceased and/or the deceased's estate as well. You can try putting direct deposit on the tax return, but I am not sure it will be processed that way. I have had normal DD's processed to a different person's checking account without question (even if the persons were not related in any way!), and I have had the banks reject them if there is not a name match. It depends on the bank. I do not believe the IRS matches the names. Pub 17 references the banks not accepting DD if names do not match.

mention a direct deposit or paper check.

The Original Poster can try contacting the Tax Practioner Hotline (if it still works).

But a 2011 TTB post is similar to what you are saying above - ALSO note reply poster RitaB in the post (6-11 reply same post) was able to direct deposit.

http://forum.thetaxbook.com/archive/index.php/t-17427.html

[Burke]

I think many banks were lax about this in years past, but most of the major ones will reject these days. Smaller banks were less vigilant. Also, my software normally refuses to allow e-filing when Form 1310 is involved. Only cases where MFJ with surviving spouse and existing joint bank account seem to go through with no blips (no 1310 required.)