Baffled by Form 1310 instructions

Technical topics regarding tax preparation.
#1
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san diego ca
Non court-appointed personal representative, executor, wants to file tax return for deceased.

Seems I am seeing that you can e-file the refund return, and then send the Form 1310 to the service center where tax return would have been paper-filed.

Seems like elsewhere I am reading where a refund return for a deceased is being filed, it must be paper-filed with the Form 1310 attached.

Taxpayer was a CA resident.

Can someone out there who has recent experience with this advise me best way to go? Or provide any comments or suggestions? Thanks.
 

#2
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Also, if you paper-file, do you attach the Form 1310 to the front of the Form 1040?
 

#3
sjrcpa  
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I try to efile returns with a 1310 and usually fail to get them accepted. When I paper file, I attach the 1310 and Letters of Administration in the Attachment Sequence Order, not on the top.
 

#4
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Thanks. Um, what are the Letters of Administration?
 

#5
sjrcpa  
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The official paper from the Register of Wills/Probate Court that says X is the Personal Representative/Executor of Y's estate.
 

#6
DavidG  
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I don't have efile problems that contain Form 1310, and Form 1310 is not filed separately. Based on the limited facts, looks like you should check box C in Part I. Then in Part II the following boxes should be checked:
1 no
2a no
2b yes
3 yes
 

#7
Jake  
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sjrcpa wrote:The official paper from the Register of Wills/Probate Court that says X is the Personal Representative/Executor of Y's estate.


OP stated "non-court appointed personal representative - Executor". California has a simplified method for estates with assets not exceeding $100,000. No court involvement. So no Letters of Administration issue. The Ohio Bar Association has advocated for that system in Ohio but the Probate Judges always oppose. It is a turf issue. If estates not exceeding $100,000 didn't have to go through probate then the court workload would be significantly reduced and require less staff - staff that is appointed by the judge often based on buddies, political affiliation etc. Judges in Ohio are elected. I presume the staff makes campaign contributions for the usual reasons. Fortunately in the county I am in the Probate Judges generally do not clean house when the party affiliation changes so we have long time experienced staff that know what they are doing.
 

#8
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ProSeries won't let me e file with form 1310. If you follow the instructions, 1310 is not required if you simply attach the Letters of Administration, but I have had a few cases where I did that only to have the refunds delayed for months while the IRS verified the executor's identity and in each case the agent insisted on submission of 1310. To be safe, I always file both 1310 with copies of Letters.
 


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