2018 UltraTax CS
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The IRS has set specific electronic filing guidelines for Form 1310. If data entry on the 1310 screen does not meet the IRS guidelines, there will be ELF Critical diagnostics and error messages preventing the electronic file from creating.
If you choose any other options in the following fields, you must paper file the return. The following guidelines are intended for informational purposes only. Do not use these to force a return to qualify for electronic filing.
| Field | E-file Guidelines |
|---|---|
| Person claiming refund | The person claiming the refund must equal option C to e-file the return. A person other than the surviving spouse or personal representative is the only option allowed to qualify for electronic filing. See notes below. |
| Decedent left a will | If the decedent left a will (code 1), you can e-file the return. |
| Court has appointed a personal representative for the estate | If a personal representative has not been appointed for the decedent's estate (code 2), you can e-file the return. |
| If no, personal representative will be appointed | If a personal representative will not be appointed (code 2), you can e-file the return. |
| Refund paid out according to laws of state where decedent was a legal resident | If the refund will be paid to the decedent's estate in accordance with the laws of the decedent's resident state at the time of death (code 1), you can e-file the return. |
| Proof of death previously filed with IRS | If the proof of death was already filed with the IRS (code 1), you can e-file the return. If proof of death was not previously filed (code 2), see below. |
| If no, proof of death is in the representative's possession | If proof of death was not already filed with the IRS, the proof of death must be in the representative's possession (code 1) to e-file the return. |
| Name and address | The name you enter here must also be in the In care of addressee/name line 2 field on the 1040 screen. |
Notes
- If the surviving spouse claims the refund and is filing a joint return, Form 1310 is not required and you can e-file the return without Form 1310. Surviving spouses must file Form 1310 only when they request reissuance of a refund check in the surviving spouse's name.
- Personal representatives must file a document that demonstrates that the court appointed them as personal representative of the decedent's estate. You cannot include this document in the electronic file or as an attachment. As a result, you must paper file the return.
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