IND-300 e-file error
If 'RefundAmt' in the return has a non-zero value and the filing status of the return is not married filing jointly and 'PrimaryDeathDt' has a value, then Form 1310 must be present in the return.
You'll get this error when trying to e-file Form 1310 if you've not entered code
C - Person Other Than A or B
on Form 1310 Part I.Solution
If you've entered a code other than C, (such as A, B, or D), then you'll need to paper file the return.