Suppress Form 1310, E-file As Personal Representative, Form 1041 Deduction For Taxes

[mlebowski - CPA]

Hello,

Software Updates Being Requested:

1) Suppress Form 1310 when not required to be filed.

2) Allow electronic filing for deceased individual returns resulting in a refund when there is a court appointed personal representative involved, as long as the court appointment is attached to e-filed return. I cannot locate any resources that state the IRS disallows e-filing returns of this sort.

3) Automatically carry state income tax payments to Line 11 of Form 1041. These amounts include state income tax due with prior year return, withholding, and estimated tax payments.

Explanation:

Form 1310 is not required when a court appointed representative exists, although the software populates Form 1310 every time when filing a deceased individual's return with a refund and no surviving spouse. I'd suggest putting a checkbox next to where we place the date of death stating, "court appointment representative other than surviving spouse - attach court appointment". And when checked, this would suppress the printing/populating of Form 1310.

The software has an option to attach a pdf with the type titled "Form 1310" and the description auto populates "Personal Representative Court Certificate". I'd recommend changing the title of type to "Court Appointment". It is misleading to title it "Form 1310" since Form 1310 is required to be mailed in relation to the federal return regardless of e-filing. Several states however do allow it to be an e-file attachment, Michigan being one of them.

A bit of a back story is that I specialize preparing returns for deceased individuals, estates, and trusts because I network closely with an elder law firm. It would be of great pleasure to see these corrections be made and software updated.

Thank you for your time and consideration. 

[mayannette]

From 1310 is generated by the death of death entry and once that is entered the form is no removeable if there is a refund in the return.  

[BobKamman]

Form 1310, Part 1, Box B has a box to check -- "Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment, unless previously filed."

[mlebowski - CPA]

Bob,

Form 1310, Part 1, Box B is very misleading, so I understand your confusion. But when you read Form 1310 instructions carefully, Part 1, Box B is only applicable when involving one of these two situations:

1) Form 1040X, Amended U.S. Individual Income Tax Return, or

2) Form 843, Claim for Refund and Request for Abatement. 

Below is the paragraph pulled directly from Form 1310 instructions:

Check the box on line B only if you are the decedent’s court-appointed or certified personal representative claiming a refund for the decedent on Form 1040X (1040-X beginning with the
January 2020 revision), Amended U.S. Individual Income Tax Return; or Form 843, Claim for Refund and Request for Abatement. You must attach a copy of the court certificate showing your appointment. But if you have already sent the court certificate to the IRS, complete Form 1310 and write “Certificate Previously Filed” at the bottom of the form.

[BobKamman]

The problem is that IRS suffers from the same confusion.  Recently they sent a notice to a client who had filed a paper 1040 as PR for the deceased taxpayer, requesting a 1310.  So we sent it to them with a copy (not certified) of the Letters, and a death certificate just for good measure.  

[pmr]

That's true about the IRS, but what is Lacerte's excuse??? Why are they going along with the stupidity and/or kowtowing to it!?!? LET US E-FILE!!!!!!