Electronic filing guidelines for 1040 Screen 1310

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The IRS has set specific guidelines for Form 1310 for electronic filing purposes. Therefore, there are specific data-entry guidelines that must be followed for a return to qualify for electronic filing. If data entry on Screen 1310 does not meet the IRS guidelines, UltraTax CS will generate the appropriate diagnostics and error messages during creation of the electronic file and the return will have to be filed on paper. For procedures to enter electronic filing opt-out options and, thus, for filing a return on paper, see Entering electronic filing opt-out options.

The following guidelines are intended for informational purposes only and should not be used to force a return to qualify for electronic filing.

Note: Form 1310 does not need to be filed when filing a joint return with one surviving spouse.

Field Description
Person claiming refund The person claiming the refund is the main factor in determining whether Form 1310 can be electronically filed. Option C (Person Other Than A or B) is the only allowed entry in this field to qualify for electronic filing. Option A (Surviving Spouse) is used only to request reissuance of a refund check in a surviving spouse's name. If a personal representative has been appointed for the decedent's estate, then option B (Personal Representative) should be used. If you select option A or option B, you must paper file the return.
Decedent left a will Enter 1 (Yes) if the decedent left a will. If the decedent did leave a will, you can electronically file the return. If the decedent did not leave a will and you enter 2 (No), you must paper file the return.
Court has appointed a personal representative for the estate Enter 2 (No) if the court has not appointed a personal representative for the decedent's estate. If a personal representative has not been appointed, you can electronically file the return. If a personal representative has been appointed for the decedent's estate and you enter 1 (Yes), you must paper file the return.
If no, personal representative will be appointed Enter 2 (No) if a personal representative will not be appointed for the decedent's estate. If a personal representative will not be appointed, you can electronically file the return. If a personal representative will be appointed for the decedent's estate and you enter 1 (Yes), you must paper file the return.
Refund paid out according to laws of state where decedent was a legal resident Enter 1 (Yes) 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. If you enter 1, you can electronically file the return. If you enter 2 (No), you must paper file the return.
Proof of death previously filed with IRS
and
If no, proof of death is in the representative's possession
If you answer 2 (No) to both questions indicating that the decedent's proof of death has not been filed with the IRS, and proof of death is also not in the representative’s possession, then Form 1310 cannot be electronically filed and the return must be filed on paper.
Name and address The name entered in this section must also be entered in the In care of addressee/name line 2 field in Screen 1040.

Notes

  • If the surviving spouse claims the refund and filed the return as part of a joint return, Form 1310 is not required. You can then electronically file the return without Form 1310. Surviving spouses must file Form 1310 only when they request reissuance of a refund check.
  • Personal representatives must file a document that demonstrates that the court appointed him / her as personal representative of the decedent's estate. This document cannot be included in the electronic file or as an attachment to Form 8453. As a result, the return must be paper filed.

Related topic: Entering data for 1040 electronic returns overview

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