Re-Issue of a refund check for a decendent

[M L Murphy]

I recently had a client in my office who received a refund check from the U S Treasury issued in his deceased aunt's name. I did not prepare his aunt's return. I looked thru the return and noticed that a 1310 claimant form had not been filed. My question is what forms will be necessary to be filed in order to get another check issued in his name? Also, will the check issued in his deceased aunt's name have to be returned along with other forms that will be needed to sent to the IRS. He has a copy of the Death Certificate. He was not a court appointed representative.

Thanks,
Michael Murphy

[Lion]

Can the check be deposited in the estate bank account for the deceased? Then the court-appointed rep can issue a check to the appropriate person per the will.

[M L Murphy]

There was never an estate bank account opened. The estate was very small and there was never a need to go through probate. The bank will not let my client cash the check.

[Lion]

Time to open an estate bank account?

[ATSMAN]

Use Form 3911. I had a client submit that to get a refund check reissued. It did take a few months though. I believe you can also call IRS but that is another challenge these days.

[terryats]

I think the best way is to file 1040X with form 1310, as the IRS cannot issue tax refund in anyone's name except the name on the 1040 without 1310

[Lion]

Form 1310 has a signature line. Can it be filed standalone? Via fax?

[terryats]

has to be filed with tax return, and if you take a look at instructions for the 1310 you'll see you need 1040X
"Check the box on line B only if you are the decedent’s court appointed or certified personal representative claiming a refund for the decedent on Form 1040X (1040-X beginning with the January 2020 revision), Amended U.S. Individual Income Tax Return; or Form 843, Claim for Refund and Request for Abatement. You must attach a copy of the court certificate showing your appointment. But if you have already sent the court certificate to the IRS, complete Form 1310 and write “Certificate Previously Filed” at the bottom of the form." '