Question

Which of the following individuals must file form 1310, statement of person claiming refund due a deceased taxpayer, with a decedent's final return?

A. jana, who is filing a joint final tax return with her deceased husband.
B. alice, who is the court-appointed personal representative for her deceased daughter, matilda. alice attaches a certificate of appointment to matilda's final return.
C. justin, who files a final return for his deceased roommate tracy. tracy left a will naming justin his sole heir.
D. justin attaches a copy of the will to tracy's final return.
E. harriet, who files a return for her deceased sister elaine. elaine's final return has a balance due of $500.

Answer 1

Justin, Tracy's sole heir, must file Form 1310 to claim a refund on Tracy's final tax return. Harriet is not required to file Form 1310 since Elaine's final return has a balance due, not a refund.

Step-by-step explanation:

The individual who must file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is determined by whether they are a surviving spouse or other individual legally entitled to the deceased person’s refund. In the case provided, Justin, who is the sole heir named in the will of his deceased roommate Tracy, would be required to file Form 1310 with Tracy's final tax return if he is claiming a refund. Harriet, on the other hand, is not required to file Form 1310 for her deceased sister Elaine as no refund is due because the final return has a balance due of $500.

It is important to note that if an individual was appointed by the court as the personal representative, they would not need to file Form 1310 to claim a refund on behalf of the deceased taxpayer. Instead, they would attach a copy of the court certificate showing the appointment.