I have a client who passed away in 2020 but established a Trust years before.  The client is/was not married and the Trust has an EIN.  In the Trust, the names his daughter as the Successor Trustee and has been approved by the courts/judge. 

The daughter has advised the refund for the deceased client should be paid to the trust.  Do I need to file a Form 1310 and if so in who should the refund go to and who's name should be on the return/Form 1310?  The Successor Trustee (daughter) or the Trust (with the EIN)?

Any assistance would be greatly appreciated