Form 1310 Question

Clients mother died earlier in 2019, they are filing the final return. The only thing left to finalize is the return which will receive a small tax refund.

Drake doesn’t allow us to e-file a return when a personal representative has been appointed in regards to Form 1310. If we paper file, obviously is going to take a long time to get it processed with the IRS not processing returns.

The personal representative said his appointment will expire shortly. He is wondering if he could wait for it to expire, then check Box C to receive the refund directly and distribute out to the siblings accordingly. My guess is that would not work, but wanted to bounce it off the community here?

If you look at the Form - Part I asks:
A Surviving Spouse requesting reissuance of a refund check
B Court appointed or certified PR
C Person other than A or B claiming refund (must complete Part II)

If you try and claim C - go to Part II:
1 Did the decedent leave a will?
2a Has the court appointed a PR?
b If you answered "NO" will one be appointed
If you answer yes to 2a or 2b YES the PR must file for the refund

So, unless you do not answer the questions in Part II honestly, you need to file for the refund as PR.