Decedent's Final Tax Return Diagnostic Issue

[Dan Allen]

I worked with two technicians to try and resolve a diagnostic that ultimately could not be resolved, forcing a mail filing of the return. The decedent, a single taxpayer, was filing an original final 1040 with a refund. Return was signed by her executor. The diagnostic said that the return may not be accepted for efiling without a Form 1310, but it allowed the filer to ignore the diagnostic. There is no requirement to attach a Form 1310 on an original return, only on an amended return. I followed the filing instructions of the requirement to attach the court testamentary letter to the original return, designating the executor as the personal representative. This is the person that receives the refund on behalf of the estate. There is no spouse that would be entitled to the refund. I checked a box in the Form 1310 ProConnect screens that denoted the testamentary letter was attached to the return via pdf, following ProConnect's procedures for attaching pdf's. Working with the technician, we felt that the diagnostic should advise a filing by mail or that ProConnect should somehow flag the IRS or State tax authority that a testamentary letter is attached to the return as required.