Form 56

[Jojo1927]

Filing the final tax returns for my late father.  As described in other posts, I cannot e-file as result of this so I have to print out and mail the 1040.  I just have a few questions about what exactly I need to attach with the return so the IRS can efficiently process the refund to his estate.  Seems to be some conflicting info on the bulletin board as well as other sources so I wanted to see if I can find a consensus as to what I have to do here.  

As the court-ordered personal representative (administrator) of the estate, it is my understanding that I do not have fill out Form 1310 as long as I attach a copy of the court order to the return.  Moreover, as the administrator of the estate, I must fill out 2 separate copies of Form 56––one using the decedent's name to file the return and the other using the name of the estate, presumably for any refund and/or taxes due from the estate.  Lastly, I can mail all of these Forms (1040 & both Form 56s) in the same package.  Does this sound correct?  I have read and heard from various people that I should fill out 1310 regardless of whether I am the administrator of the account as a failsafe.  

Also, one more minor question... do I have attach a copy of the court order to each form or will one copy suffice?  I suppose I can include three copies of the court order in the package, but I thought I'd ask in the interest of reducing paper use.

[M-MTax]

Are you filing a 1041? More info needed. But you need to file a 1310 unless you don't care if the check is made out to "The Estate of......". If you want the check made out to you so you can deposit it in your account and distribute as intended you need to file a 1310.

[Jojo1927]

No 1041, just the 1040. There's virtually no income for the estate in 2020.  

I'm simply interested in making sure that the estate receives the refund without any issues.  I'm the sole beneficiary as well as the personal representative of the estate so it really doesn't matter whether it is made out to me or the estate. However, I was asking about 1310 because I have seen some people, including some accountants, claim that you must fill out 1310 regardless of whether or not I'm the court appointed rep.  This just seems to contradict the instructions at the end of the form that state that a court appointed personal representative does not have to fill out 1310, but must attach a copy of the court order with the return.  I was just worried as to whether there was some kind of recent change to the law, or if this is merely a case of submitting the 1310 as a failsafe. In the end, it's only an extra couple of pages... 

[DaveF1006 · Accepted solution]

It depends. According to publication 559 form the IRS, Form 1310 doesn't have to be filed if you are claiming a refund and either of the following applies to you.

• You are a surviving spouse filing an original or amended joint return with the decedent.
• You are a court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return.
• If the personal representative is filing a claim for refund on Form 1040-X, 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.

[Jojo1927]

Thanks. That's what I thought. The second scenario that you have kindly marked in bold is my situation.  Just needed some confirmation since I had been seeing some varying opinions about it.  Based on the info, I'm guessing that I would have to file a 1310 if I had filed the tax returns before I was legally appointed as the personal representative of the estate.  Much appreciated!

[M-MTax]

I have seen some people, including some accountants, claim that you must fill out 1310

That might be because some reps don't have an account open for the estate and want the check made payable to themselves so they can deposit it in their account. If there's no estate account and the check is payable to "The Estate of...." that's a problem.

[Jojo1927]

Makes sense. Thanks for your input. Much appreciated!

[Jojo1927]

With regard to Form 56, can I attach it (I had to fill out 2 forms: one for the tax return and one for the estate) with the 1040 or should they be sent separately?  It's my understanding that I should mail Form 56 to the same address where I send the tax return.  

[JeanneLO]

When you file your tax return part of the documents is the filing instructions. Any documents required to be mailed will be included in the filing instructions which include the applicable mailing address.

@Jojo1927