attachments to e-filed Deceased tax returns

[tbryant]

H & W filed MFJ returns.  W passed away in January 2021.  H & W assets owned jointly.  W's Will appoints her son as executor.  Clerk's Office will not issue Letters Testamentary because assets are owned jointly.

Question:  What forms should be attach when return filed electronically?  There is no Letters Testamentary

[sjrcpa]

H can sign as surviving spouse on joint return. No attachments needed.

[qbteachmt · Accepted solution]

What are you trying to accomplish?

"What forms should be attach when return filed electronically?"

You have a 2021 death. Which return are you asking about?

You have joint assets; were these owned under ROS (right of survivorship)?

Which of these assets relates to the tax return issue and how?

[tbryant]

Usually to confirm to IRS one is an executor it is my understanding a copy of the Letters Testamentary can be attached as a PDF on an e-filed return.  In this case the deceased client's estate is not subject to probate because  Probate Court proceedings are required only if the deceased person owned assets in her name only.  . The Wife owned no assets in her name only. . 

Because there will be a refund the only confirmation of the appointment as Executor is the Will then it seems reasonable to send a copy of the Will as a PDF.   In the absence of a Will, a probate court will name an individual to handle the executor's duties. The wife had a Will. 

You ask what am I trying to achieve. Am I correct that  because there is no Probate involved and there will be a refund the refund should be sent to the Husband and Form 1310 will not be required or should nothing be attached as a PDF when the return is e-filed?

[sjrcpa]

Am I correct that  because there is no Probate involved and there will be a refund the refund should be sent to the Husband and Form 1310 will not be required  Yes

should nothing be attached as a PDF when the return is e-filed Correct