Client passed away in 2018. Per direction from the estate attorney, 5495 and 4810 were filed with the estate / trust return filed together under election. Form 56 as well.
Client's spouse is still alive. Do I prepare 5495 and 4810 again with the 1040? Is the filing of 5495 and 4810 standard procedure? I've read attorney articles say do it and CPA articles say only do it if audit is expected.
Also - two grandchildren are the reps. Is it correct to list both names and one signs the form?