Claiming Refund Due a Deceased Taxpayer

[taxmcp]

Taxpayer died in January 2020, Single filing status, no will, no court-appointed or certified personal representative. She had a Revocable Trust and was Trustee prior to her death. Her son and daughter had Power of Attorney which ended when she died. I prepared Form 1310 for her son to claim refund due a deceased taxpayer. Software does not support a date of death without corresponding entry in personal representative, so return must be mailed not e-filed. Son will sign Form 1310. Does he sign the 2019 1040-SR tax return, too? How? Will refund be issued payable to son? How is Oklahoma refund handled?

[Uncle Sam]

Yes - he should sign Form 1040-SR as representative of the deceased. Don't know about Oklahoma.
Also have him sign and file Form 56 that establishes the Fiduciary relationship. That is filed separately.

[taxmcp]

So even though there is no surviving spouse and no court-appointed or certified by the court personal representative for Form 1310, the taxpayer's son should sign the Form 1040-SR return as "personal representative"? Is that correct? Will refund be issued payable to son or to the taxpayer?

[Uncle Sam]

Most likely "Taxpayer's Name, Deceased" c/o your client.

[TAXNJ]

see The Tax Book tab 21-7

No court-appointed representative.
“When there is no probate required and no court-appointed representative, the IRS will al-low a “person in charge of the decedent’s property” to file the decedent’s income tax returns and claim refunds. IRS written guidance does not specify who this person should be. If there is a surviving spouse, he or she usually files a joint final Form 1040 and any other required returns. If there is no surviving spouse, the person who files is commonly either:•The trustee of the decedent’s revocable trust,•The personal representative nominated in the will who would have been appointed if probate was required, or•A beneficiary receiving nonprobate assets who undertakes the work.The IRS uses the term “personal representative” to refer to anyone filing for a decedent whether or not court-appointed........”

see The Tax Book tab 21-9

“Who Files and Signs
1) Personal representative. If a court appoints a personal representative, that person files and signs for the decedent. If the return shows a refund, attach a copy of the court certificate showing appointment (usually Letters Testamentary or Letters of Administration). If a refund is claimed on an amended return, attach Form 1310 and a copy of the court certificate. A copy of a will cannot be used in place of a court certificate. If a will is not probated, the representative named in the will has no authority to act for the estate. Follow rules in Paragraph 3.

2) Surviving spouse. If there is no court-appointed representative by the due date for the return, a surviving spouse who did not remarry by year-end can file a joint return with the decedent. Enter “Filing as Surviving Spouse” in the space for the decedent’s signature.

3) Person in charge of decedent’s property. If no personal representative will be appointed, and there is no surviving spouse, a person in charge of the decedent’s property files the return. Attach Form 1310 to the return to claim a refund. For a discussion of who files as the person in charge of the decedent’s property, see Personal Representatives, page 21-7.

Court-appointed representatives and persons charged with decedent’s property sign by writing: “(decedent’s name) by (representative’s signature), PR.”



Court-appointed representatives and persons charged with decedent’s property sign by writing: “(decedent’s name) by (representative’s signature), PR.”


and See additional info in tab 21 (should answer and support your questions)

ALSO, See IRS PUB 559 - page 9 “Filing Reminders“ - should answer and support your questions

https://www.irs.gov/pub/irs-pdf/p559.pdf

[taxmcp]

Thanks everyone for all your help. I appreciate the detail from TAXNJ and The TAX Book information.

Both son and daughter of taxpayer informed me taxpayer's checking account was closed. If they opt to have refund mailed, Oklahoma does not mail refund checks, they send a debit card. Can they have refund checks direct deposited in son's bank account?

[TAXNJ]

Thanks everyone for all your help. I appreciate the detail from TAXNJ and The TAX Book information.

Both son and daughter of taxpayer informed me taxpayer's checking account was closed. If they opt to have refund mailed, Oklahoma does not mail refund checks, they send a debit card. Can they have refund checks direct deposited in son's bank account?

Have you looked in the references mentioned in the reply posts?

or

if you do a “search“ on this website regarding this subject:

https://forum.thetaxbook.com/forum/d...s-final-refund

[ATSMAN]

This is just my observation. I don't think IRS even looks at the attachments we send with form 1310. I can say so because on 2 separate situations I asked the Personal Rep to mail copies of the Family/Probate Court order appointing them as the personal rep with their tax return and in both cases they did NOT do that and just mailed the form and return and they received the refund check!

[TAXNJ]

This is just my observation. I don't think IRS even looks at the attachments we send with form 1310. I can say so because on 2 separate situations I asked the Personal Rep to mail copies of the Family/Probate Court order appointing them as the personal rep with their tax return and in both cases they did NOT do that and just mailed the form and return and they received the refund check!

Is your point it is ok to follow sending an incomplete submission as you state that your clients did?

Most Tax Professionals provide to the client the required completed tax return and client’s document to be sent to the IRS and usually keep a copy of the court appointed document stating the client is the appointed representative.

[Uncle Sam]

All ATSMAN said was it was an observation - there was no comment made as to applicability or advice to others.

[TAXNJ]

All ATSMAN said was it was an observation - there was no comment made as to applicability or advice to others.

Agreed. Don’t think another would do the same thing after reading the observation.

[ATSMAN]

Is your point it is ok to follow sending an incomplete submission as you state that your clients did?

Most Tax Professionals provide to the client the required completed tax return and client’s document to be sent to the IRS and usually keep a copy of the court appointed document stating the client is the appointed representative.

Taxpayer can do what they want, I only advise them what they should do!

[TAXNJ]

Taxpayer can do what they want, I only advise them what they should do!

Agree. Terrible when client removes some documents before sending.

[Uncle Sam]

I have a question for you TAXNJ - why do you feel you need to continually have the last word of every discussion and create controversy from innocent polite posts?
It's quite rude and disrespectful. And virtually all of your posts are references to page in TTB - when it's assumed that those who post on this board are already TTB subscribers
and would already look there and need further clarification.
You are one of the reasons I don't post here as often - because people like you turn me off. Not that your advice isn't prudent or responses aren't on point with questions asked -but it's your attitude I despise.

[TAXNJ]

I have a question for you TAXNJ - why do you feel you need to continually have the last word of every discussion and create controversy from innocent polite posts?
It's quite rude and disrespectful. And virtually all of your posts are references to page in TTB - when it's assumed that those who post on this board are already TTB subscribers
and would already look there and need further clarification.
You are one of the reasons I don't post here as often - because people like you turn me off. Not that your advice isn't prudent or responses aren't on point with questions asked -but it's your attitude I despise.

Thank you for your opinion. A few weeks ago with another poster(s) you mentioned that their reply post also upset you and that as a result you would no longer post on the forum. Now (I guess), that this reply post falls into your class of reply posters of why you are not posting that often. It is good to see that you are back.

Thought my reply posts agreeing were polite and respectful and where applicable, asking questions of the poster for clarification, though it may have not been to your standards. But thank you for saying the following about the reply posts, “Not that your advice isn't prudent or responses aren't on point with questions asked....”

You are incorrect stating “And virtually all of your posts are references to page in TTB - when it's assumed that those who post on this board are already TTB subscribers”. Note that other references are often provided when available that you may have missed.

Don’t understand your issue with TTB references. Even the Original Poster appreciated the reference to the area in TTB. You should note that references to The Tax Book is because of specific information that may well address and provide references of support for a Posted Scenario by a Customer of The Tax Book. Will continue to provide these references when appropriate because of the valuable information in TTB and it is TTB website.


As you may know, a requirement is that posting on The Tax Book Message Board is available to customers of Tax Materials, Inc. and requires a password located within their copy of The Tax Book (see requirements for signing up to post). Therefore, a poster may easily find information related to their post in TTB.

As far as an “attitude you despise” and why you get upset with certain posts, can’t help you with that which may or may not be a personal problem, but maybe another type of professional will be able to address.