1040 Trustee

[ILLMAS]

Is there a special form required to be submitted with a 1040 for a trustee that will be signing for the deceased TP?  Our state requires one, but I am not sure if the federal requires one.

 

Thanks

[grandmabee]

if there is a refund there will be a form 1310 to be file if no refund then no form needed.

 

[TAXMAN]

Virginia uses the Federal 1310.

[Terry D EA]

The form your looking for may very well be a POA. However, if the estate rep has letters of authority from the probate court, then those should suffice to sign the return. You will probably have to submit a copy of the letters or POA with the return. I had to do this very thing to sign the return for my mother who is now incompetent in a skilled nursing facility. Yes, the 1310 is used to claim a refund if any.

 

[ILLMAS]

There was a will left, TP is the executor and beneficiary to my knowledge, there will be no probate court because no one is contesting the will or is probate court mandatory?  

[Terry D EA]

The requirement of probate could be per State. After death, usually the decedent's will is admitted to probate so the court can oversee the administration of the will. However, if there are no assets, the probate court will run the statute for claims against the estate to be presented and the estate will be closed at that time. In your case, the executrix has the authority to sign the tax return and at the time of death the executrix has full authority. The executrix should still receive letters of authority granting him/her the right act on behalf of the decedent. That covers your client on the Federal side. Just follow your State's requirements and all should be well.

[Catherine]

I have also seen requests for Form 56 (assignment/statement of fiduciary), to go with the 1310.