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How to resolve Form 1310 critical diagnostic Ref. 4595

SOLVEDby IntuitLacerte Tax29Updated July 27, 2021

The following e-file critical diagnostic is generating:

e-file: Form 1310: This return must be filed as a paper return. The IRS's e-file specifications do not allow Form 1310 to be filed if Form 1310, Part 1 Box A (surviving spouse, requesting re-issuance of a refund check) or Form 1310, Part 1 Box B (Court appointed personal representatives claiming the decedent's refund) is marked. (ref. #4595)

When to remove your entries from Screen 63, Refund Due Deceased Taxpayer

This e-file critical diagnostic generates when you enter a 1 or 2 on Screen 63Refund Due Deceased Taxpayer, in the field labeled 1 = surviving spouse, 2 = personal representative, 3 = other claiming refund.

  • If the surviving spouse isn't requesting a re-issuance check, and they're filing an original return with the decedent, then remove any entries on Screen 63, Refund Due Deceased Taxpayer. You aren't required to file Form 1310 and you can e-file this return.
  • If the personal representative is filing the original return for the decedent and a court certificate showing your appointment is attached to the return, then remove entries from Screen 63, Refund Due Deceased Taxpayer, as you aren't required to file Form 1310 (however, because you can't attach these files to the e-file, you'll still need to paper-file this return).

Additional information:

  • Entering a 1 will generate Form 1310 and select Part 1, box A: "Surviving spouse requesting re-issuance of a refund check, (see instructions)".
  • Entering a 2 will generate Form 1310 and select Part 1, box B: "Court-Appointed or certified personal representative (see instructions). Attach a court certificate showing your appointment unless previously filed (see instructions)."

Select the box on line A if you received a refund check in your name and your deceased spouse's name

You can return the joint-name check with Form 1310 to your local IRS office or the Internal Revenue Service Center where you filed your return. A new check will be issued in your name and mailed to you.

Select the box on line B if you're claiming a refund for the decedent

Only select the box on line B if you're claiming a refund as the decedent's court-appointed personal representative on Form 1040-X, 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. If you've already sent the court certificate to the IRS, complete Form 1310 and write "Certificate Previously Filed" on the form.

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