Refund for Deceased Taxpayer

My client died in 2018 and I am preparing his final tax return. He will be getting a refund of approx. $3,000. His nephew has been his court appointed personal representative. I thought I would have to file Form 1310 with the tax return, but the form says a court appointed personal representative only has to file a 1310 if they are claiming a refund for a 1040X or filing Form 843. I just have to attach the court document to the tax return. Is my understanding of this correct?

Also, I assume the IRS will be issuing the check in the name of the deceased taxpayer. There is no bank account still open in his name, so how will the nephew be able to cash the check?

Thanks for your help.

Regarding Form 1310, it doesn’t have to be filed with the return, but the court order that designates the decedent’s nephew as personal representative does need to be filed with the return. See the discussion of this under “Who Must File” in the Form 1310 instructions.

The nephew should be able to cash the refund check at any bank if he presents it along with the court order naming him as personal representative.