I have an executor and a trustee for an RLT who are not the same persons. Executor is individual, and trustee is a law firm. Who signs the 1310? I am indicating refund to be deposited into trust account. So does trust EIN go on 1310? Never had this before and cannot find any guidance.
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The decedent's final return includes his income received by him outside his RLT as well as the RLT's income up to the date of death. Thus, the executor should sign the 1040 tax return. A F-1310 is not required when the person claiming the refund is a duly, court-appointed executor.
The RLT is now an irrevocable administrative trust, and the trustee should sign its returns ... F-1041.Roland Slugg
"I do what I can." -
what constitues "court appointed"?
I have a similar circumstance. Except executor of RLT, now ILT is the same. What constitutes "court-appointed"? No probate has taken place in my client's case (that's the point of RLT). Only an RLT, with now a new tax id for ILT, a pour-over will.
Is 1310 needed? Isn't the ILT, the "person claiming the refund", thus should not the new ILT's tax id be used?Treasur2Comment
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