E-Filing for deceased taxpayer

[JJStephens]

I'm befuddled. (Yeah, I know. What else is new?!?!)

 

Long time client (an elderly unmarried woman) passed away earlier this year. Her daughter is personal rep.

 

In the past I've frequently e-filed for deceased taxpayers. However, I'm now presented with multiple red errors in ATX saying things like "Court-appointed or certified personal representative can not electronically file. File a paper return" and "IRS e-file exclusion: When filing status is not Married Filing Joint, filer's date of death is entered and a refund amount is present, then Form 1310 must be included with Box C checked."

 

Q1 Can this return be e-filed?

 

Q2 1310 is present; however, box B is checked (because the daughter is the court appointed personal rep). The error checker is requiring the valid proof of death box in Part II be checked, even though the Part II instructions say to complete that Part ONLY if Part I box C is checked (it is not). What am I missing? Am I really required to indicate there is no court-appointed rep and complete Part II?

[rscpa]

Must be paper filed.

[SaraEA]

A court appointed rep does not file 1310 (see the instructions).  The form is only used when there is a PERSONAL REP (maybe a family member taking responsibility for the tax filings) and a refund.  The rep signs that s/he will distribute the refund according to the laws of the state.  If a rep is court appointed, there is no need for them to make such a promise because Probate dictates what happens with the refund (usually based on the will or state law if the person died intestate).  Agree with rscpa, must paper file with the court appointment attached.