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Tax Return for deceased individual

PPECPA
Level 2

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

Labels (1)
3 Replies 3
sjrcpa
Level 15

Yes you need the 1310.

Daughter Name, Trustee

John Smith Trust

 


ex-AllStar
PPECPA
Level 2

Thank you so much for the assistance I really appreciate it.

BobKamman
Level 14

Why did a judge have to approve it?  Are you sure she wasn't appointed personal representative, also?  In that case, Form 1310 is not required.  That means she doesn't have to share her SSN.  I'm sure the trust EIN would work there, though -- otherwise what do corporate fiduciaries do?