Final 1040

[ILLMAS]

TP passed away early this year, daughter will be the executor of the estate however at this moment everything is still in the process, can the daughter sign the 8879 and send a paper check for the balance due or do I need to add a special form to the tax return?

[Pacun]

I bet you the IRS will be happy to get their money. I efiled one a few years ago and I only had the daughter to sign form 1130??? . She got the refund and no problems. 

[Terry D EA]

The form for the daughter to sign to obtain he refund is form 1310. The daughter should be the estate representative, fiduciary, or executor that is appointed by the court. 

[Sara EA]

Before the court appointment, the daughter can act as a personal representative and sign the 8879.  It's trickier when there is a refund, but with a balance due I agree that the IRS will gladly take the money from anyone.  She should write "personal representative" after her signature. 

[Catherine]

The IRS will take money from ANYONE - taxpayer, personal rep, executor, neighbor, friend, dog-catcher.  All they need is a valid check (or bank account, for direct debit) and the tp's ssn in the memo field.

As for refunds - even then, they'll send money to anyone who requests it with Form 1310 properly filled out.  Even before court appointments, if you check the boxes promising to be good and give the money out in accordance with state law, they'll send it.  But whether it be a check or a deposit, that will need an account, and that requires more hoops (estate ein, appointment of representative, etc).

[ILLMAS]

Yes, one of my client put the state's payment in the IRS envelope and they cashed it, they have authority to do that, and the state was nice enough to return my client IRS payment back to them.

[Terry D EA]

Apparently this did not happen in NC. They would have lost the payment (sarcasm). I have dealt with a few lost payments by NC this year, including my own 2019 payment. That was a fiasco that I won't go into here. Just know, paid on time as required, payment got lost and I made history being one of the first to get thrown into collections without being afforded a bill. Started collections on me three weeks after they cashed the check. Nice huh?