Client filing for deceased father

[Janitor Bob]

I want to electronically file a "Stimulus Payment" 1040A for a taxpayer that died in 2007. He would not normally need to file, but does qualify for the $300.00 stimulus payment. Do I just have my client (taxpayer's the daughter) sign the 8879? She would like to get the stimulus payment to pay for his head stone.

Do I need to file a 2848 or just have her sign? She does have a power of attorney and she was appointed the representative of the estate.

[jasdlm]

Janitor Bob -

Powers of Attorney are void at the death of the grantor (of the POA).

Can she sign as personal representative? Does she have letters testamentary?

[Janitor Bob]

Janitor Bob -

Powers of Attorney are void at the death of the grantor (of the POA).

Can she sign as personal representative? Does she have letters testamentary?

She does have papers where the court listed her as the executor.....She is the only surviving relative.

[michaelmars]

SHE SIGNS AS EXEC include the 1310! you know the irs isn't as fussy as some people on this board. perhaps i should say percise! The keypounch person will see a signature, will see a form and the puter will issue a refund ck

[jasdlm]

I don't think that you need the 1310. You need to attach a Court Certified copy of the Letters Testamentary to the return. Executrix signs the return.

[Janitor Bob]

I don't think that you need the 1310. You need to attach a Court Certified copy of the Letters Testamentary to the return. Executrix signs the return.

I know I do not file a 1310 because there is no refund....but I want to file electronically....so I guess I will just make sure client (daughter) has paperwork ready if IRS requests them?

[jklcpa]

I have a similar situation. Client died 12/23/07 & her son, the executor, came to me for final return prep. Return shows a balance due. In a 'normal' year without the stimulus rebate, can't the executor just sign a bal due return as pers rep without attaching the Court Cert'd Ltr Testamentary?

This client does qualify for the stimulus rebate. Because of this rebate, should I then be attaching 1310 & Ltr Testamentary to the 07 return showing a bal due?

Thanks for the postings, 'cause this hadn't occurred to me.

[jasdlm]

From Publication 559:

Form 1310. Generally, a person who is filing a return for a decedent and claiming a refund must file Form 1310 with the return. However, if the person claiming the refund is a surviving spouse filing a joint return with the decedent, or a court-appointed or certified personal representative filing an original return for the decedent, Form 1310 is not needed. The personal representative must attach to the return a copy of the court certificate showing that he or she was appointed the personal representative.

If the personal representative is filing a claim for refund on Form 1040X, Amended U.S. Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form.

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At the end of the pub, it does say the final return can be efiled by the executor; it doesn't say anything about how you get the Court appointment that is supposed to be attached to the return in that situation. I agree with JKL . . . efile it, and attached the Letters Testamentary to your 8879 for your records.

[jasdlm]

From IRS FAQ on Stimulus Payments:

Q. If an individual dies, what happens to his or her direct deposit or stimulus check?

A. Stimulus payments will be issued in the name of the individual eligible for payment on a filed 2007 income tax return or to the account designated by the individual on that return. This includes situations where a person dies after filing a return or where the final 2007 income tax return was filed by a personal representative or surviving spouse. Any issues or concerns involving a decedent's filed return or the related stimulus payment should be addressed by the legal representative of the decedent's estate. See Publication 559 for more useful information for survivors and personal representatives. [updated 3/17/08]

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Looks to me like they're going to issue the check in the decedent's name, no matter what, and that at that point you can return the check along with 1310 to request reissuance in name of estate so Executrix can endorse. Sheesh . . . sounds like a real pain. Does anyone else have differing information? It sounds like all of us who have clients who died leaving spouses are going to have to go through this charade, also, as the checks will be issued jointly. Please somebody tell me I'm wrong.

[Chrisbry]

I have this same situation personally except that upon the death of my father, everything went into an Irrevocable Trust. I filed Form 56 (Notice Concerning Fiduciary Relationship) last November with the Trust documents attached showing myself as Trustee. I efiled his return in February. I am having to keep the Trust checking account open longer now to deposit the stimulus refund when received.

It's interesting -- I worked for an EA for over 20 years, a CPA firm for 4 years, and have been on my own for 5 years and the first I heard anything about the requirement of filing Form 56 was just this past year.

No need to file Form 1310 if Form 56 has been filed.