Decedent Refund - Make check to trust or to trustee?

[BulldogTom]

Taxpayer had a revokable living trust. He passed in Oct. Brother is successor trustee for the trust. Final return has a refund. Shouldn't the refund be made out to the trust? Form 1310 does not seem to have this option. Should I have the check sent in the name of the brother under his social security number? That doesn't seem right when the trust has a tax id#.

The trust will also have to file a return based on income earned by the assets of the trust reported on the trusts Tax ID #.

Thanks

Tom

Lodi, CA

[jainen]

>>Make check to trust or to trustee?<<

Neither one, unless the trustee also happens to be the executor or personal representative.

[BulldogTom]

Sorry, he is also the personal representative.

If the trust has a bank account, can I just send the refund electronically into the account?

Tom

Lodi, CA

[jainen]

>>If the trust has a bank account, can I just send the refund electronically into the account?<<

I think that would be very improper. In my opinion, the trust can NOT receive the refund. It must be received only by the personal representative and distributed according to the will or state law.

[BulldogTom]

<<I think that would be very improper. In my opinion, the trust can NOT receive the refund.>>

Thanks Jainen. But just out of curiosity, why would it be improper for the trust to take the refund, as it is going to go to that account anyway for distribution to the beneficiaries?

Inquiring minds want to know.

Tom

Lodi, CA

[jainen]

>>it is going to go to that account anyway<<

Oh, well, you didn't mention that before. Did the personal representative tell you that's what the will says? Are you sure all the potential heirs are in a mood to take shortcuts? Did you ask the bank if it will accept an IRS refund check not made out to the trust? Do you believe everyone's answers?