This article will help to understand the following e-file critical diagnostics for Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer:
- e-file: Form 1310 is required when the taxpayer's filing status is not Married Filing Jointly (MFJ), the taxpayer is deceased and the tax return has a refund. (ref. #9315)
- e-file: Form 1310: In order to electronically file, the person claiming refund due a deceased taxpayer cannot be the (A) spouse or (B) personal representative when the taxpayer's filing status is not Married Filing Jointly. (ref. #4583)
IRS Form 1310 instructions
The IRS Form 1310 instructions state if you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 unless either of the following applies:
- You are a surviving spouse filing an original or amended joint return with the decedent, or
- You are a personal representative filing an original Form 1040, Form 1040A, Form 1040EZ, or Form 1040NR for the decedent, and a court certificate showing your appointment is attached to the return.
Lacerte generates the diagnostic to limit the e-file capability in situations where there's no surviving spouse but the return has a refund and is being filed as MFJ. Since a personal representative must show documentation with the return, the return must be paper filed.