George4Tacks
Level 15

Does the will need to be probated? Has the court recognized the daughter as the representative? Yes, I think this will be a paper file return. Here is an excerpt from IRS PUB 559

Form 1310, Statement of Person Claiming
Refund Due a Deceased Taxpayer. Form
1310 doesn't have to be filed if you are claiming a refund and either of the following applies to you.
• You are a surviving spouse filing an original or amended joint return with the decedent.
• You are a court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return.
If the personal representative is filing a claim for refund on Form 1040-X, Amended U.S. Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the
IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form. 
Example. Edward Green died before filing his tax return. You were appointed the personal representative for Edward's estate, and you file his Form 1040 or 1040-SR showing a refund due. You don't need Form 1310 to claim the refund if you attach a copy of the court certificate to the tax return showing you were appointed the personal representative 


Here's wishing you many Happy Returns