I thought that I had seen a thread like this awhile back but i have been unable to locate it so sorry if this has been asked.
I have a client that passed away in March of 2017 and then his wife passed in September of 2017. I am filing the final 1040 and refunds are due for Fed and VA.
The son has been certified as Executor by the County for the mother (2nd to pass) and I have the Certificate of Qualification.
Since I am marking box B in Part 1 on the 1310, I have to paper file the return per UltraTax.
My question is related to the 1310. Ultratax is printing out 2 1310, for both husband and wife however I only have the Certificate of Qualification for the wife who passed last. Should I just exclude the 1310 for the husband? If not should Box B be checked as well?
Should i anticipate any issues with filing this return? I want to make sure that I do not exclude any required information/documents.
Also the son does not have a bank account in the estate name yet so i have to have a paper check issued. I assume I should make the spouse that passed last the taxpayer to ensure that the check is issued to her estate. I don't want to have anything issued to the husband's estate since the son only has Certificate of Qualification for the mother who passed last.