Form 1310 help

[ILLMAS]

TP daughter is the court representative so I am checking box B, however ATX is giving me an error saying I need to check box C since there is a small refund that will be deposited into the estate, and if I check box C, and answer Yes to all the question, ATX is giving me an error that I need to check the Yes and No boxes.  Any help would be appreciated.

Thanks

[NECPA in NEBRASKA]

If you can efile this return, I am going to cry. Every time I have one with a refund, I have to mail the damn thing. I have two sitting in a trailer waiting to be opened right now.

[ILLMAS]

8 hours ago, NECPA in NEBRASKA said:

If you can efile this return, I am going to cry. Every time I have one with a refund, I have to mail the damn thing. I have two sitting in a trailer waiting to be opened right now.

Ok so mailing is the trick, box B should be sufficient since they have the court appointed letter and that should entitle them to the refund correct?

[jasdlm]

I efiled one that was accepted on 3 April.  Please don't cry.

I think the most important thing is checking yes on Box 3.

Did you scan letters testamentary in as a .pdf before efiling?

I assume you left the second box (2b) blank?

[ILLMAS]

I am getting these errors, I was planning on attaching the signed 1310 and the court letter, should I remove form 1310 after I have printed out?

[Lion EA]

Try it with 2b blank.

[ILLMAS]

Errors get worst by leaving 2b blank.

[ILLMAS]

The name and date are on the form already FYI.

[Lion EA]

Boo! Didn't Catherine have some success e-filing this, posted in a previous thread?

[jklcpa]

Catherine uses Drake so her experience with this won't be helpful.

I'd say that if the deceased had a will then the court won't be needed to appoint a representative b/c the will should have specified an executor.  I think the way you've answer the top questions B & C are a mismatch for the answers in the next section.

If you check box 'C', then I'd answer as follows and see if that clears your errors:

• line 1 - yes
• line 2a - no
• line 2b - no
• line 3 - yes

I haven't checked the instructions, but with this fact pattern I believe the instructions say to not attach any documentation to the return but to keep the will on hand if IRS requests it.  I've never had that request to date for any I've filed this way, YMMV.

 

 

[mwrightea]

Just had a 1040 return accepted with a 1310with Direct Depost! 

Boxes Checked as follows:

C X

1 Yes X'd

2 A & B No X'd

3 Yes X

Make sure you enter the date signed in part III. on form 1310.

 

[Margaret CPA in OH]

The one I efiled in February was just like mwrightea.  I think the problem is the OP stated way back in the beginning that the daughter was a court appointed rep.  If that is the fact, then it seems one must follow whatever the rules are.  Don't complete Part II and attach the certificate.  Out of curiosity, I looked at the instructions.  It seems odd the for Line B, that should be checked only if claiming a refund for decedent on Form 1040X or Form 843. So maybe add Form 843?  The instructions seem to support this.

[jasdlm]

Mine went through with yes on 2a; uncheck 2b - leave blank.

[ILLMAS]

Thank you all, I'm error free now.

[Margaret CPA in OH]

Please share the final solution - inquiring minds want to know!

[Lynn EA USTCP in Louisiana]

Wish I had seen this 10 days ago.  

[ILLMAS]

9 hours ago, mwrightea said:

Just had a 1040 return accepted with a 1310with Direct Depost! 

Boxes Checked as follows:

C X

1 Yes X'd

2 A & B No X'd

3 Yes X

Make sure you enter the date signed in part III. on form 1310.

 

^^ following this worked, I am still going to attach a copy of the death certificate and court appointee document for a refund under $100

[Margaret CPA in OH]

I guess I am happy for you that your solution worked but wondering how, if daughter was, in fact, court-appointed representative you could mark C that she was not and then send in the court appointment. Curious... 

[Lion EA]

Whatever works to make it e-file and not sit with 30 million unprocessed returns. As long as you're comfortable that she is a Rep/can sign and receive refund, do whatever it takes not to paper file. (Like answering NO to the cryptocurrency question even though your client DID "...receive...otherwise acquire..." crypto.)

[Catherine]

@Lion EA mentioned my above (as did Judy) so here is what I learned:

The error message is because the IRS instructions say to attach a copy of the court appointment.  They do NOT specifically state that the court appointment paperwork can be attached as a pdf.  Nor do they state that is not acceptable.  So some software companies (Drake among them) refuse to allow e-filing with the court appointed person. 

What I did was to check Box C and attach the court appointment pdf.  It sailed through.   As Lion said, *anything* to keep it from spending a year in a trailer.  This particular one was a big refund, too.  And I'm explaining to all my older clients (and their POA kids, if any) why it's a good idea to always owe a little bit.

[Gail in Virginia]

It has been a while since I had one of these, but I was thinking that somewhere farther down there was a box to check that the paperwork had already been sent to the IRS.  I think this is intended if for some reason you are on your second return for the deceased taxpayer.  But if checking that box would allow you to attach the PDF copy and e-file on the first go round, I would be more comfortable with that than with checking the wrong box.  Or that box may no longer be there.  Like I said, it has been a while. 

[Matthew in the PNW]

 

On 4/28/2021 at 2:41 PM, Lynn EA USTCP in Louisiana said:

Wish I had seen this 10 days ago.  

You and me both!!!

[Lion EA]

Yeah! Thank you all for sharing what worked (and didn't) for you. I just received an acknowledgement for an e=filed return for a deceased client with a refund going to her daughter. And, I have another I'm trying to e-file by the 20th. That family is out-of-state, so handing this electronically is huge. You all are amazing.

[Sara EA]

I do a lot of deceased taxpayer and estate returns and would NEVER check the box that there is no court appointed rep if that is not the case.  The refund will come to the person who signs the 1310, who is supposed to distribute it according "to the laws of the state."  What is s/he doesn't?  If a court-appointed rep, the refund is paid to the estate, and the court verifies that it is distributed according to the state law or will.  If you check that there is no court appt on the 1310 just to be able to efile, you may be cheating the other beneficiaries (or creditors) out of their rightful share if the payee just keeps the refund.  Don't do it.  I also don't understand how you can attach docs that aren't listed on the 8453.

[Lion EA]

In this case, a very small estate with no need to file an estate return. Probate courts are still closed to in-person transactions, so very far behind. No court-appointed rep. But the will named daughter to deal with paying bills, filing taxes, distributing assets, etc. I think I did what was both correct and expedient. I did not mail anything with 8453. And, in my rush, I forgot to attach the signed 1310 as a .pdf; although, the 1310 within the return itself has the daughter's name printed on the signature line. And, I have the e-file Jurat for the 1310, signed by daughter, with the 8879.

I think the main reason we'll hear from the IRS is that daughter could find no EIPs received by her deceased mother, but mother's 2019 income suggests she should've received both EIP1 and EIP2 in full.

My next one may have different facts & circumstances. It's November and been two very long, run-on years. I think I served this client best by e-filing and not letting it sit in a mail truck for months. I'm doing my best.