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Payments and refunds

Electronic file guidelines for Form 1310

The IRS has set specific electronic filing guidelines for Form 1310. If data entry on the
1310
 screen doesn't 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'll need to paper file the return. The following guidelines are intended for informational purposes only. Don't 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. Refer to the following notes.
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 hasn't 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 won't 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 wasn't previously filed (code
2
), refer to the following notes.
If no, proof of death is in the representative's possession
If proof of death wasn't 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.
note
  • If the surviving spouse claims the refund and is filing a joint return, Form 1310 isn't required and you can e-file the return without Form 1310. Surviving spouses need to file Form 1310 only when they request reissuance of a refund check in the surviving spouse's name.
  • Personal representatives need to file a document that demonstrates that the court appointed them as a personal representative of the decedent’s estate. Starting with UltraTax 2021, if a personal representative is claiming the refund on a deceased individual’s originally filed tax return, the document(s) showing the appointment of the representative can be attached to the electronic file using
    Edit
     then
    Electronic Filing Attachments
     in lieu of filing Form 1310. An ELF Critical diagnostic triggers as applicable to explain how to attach the documents or fill out Form 1310. Refer to the Form 1310 instructions to see if the qualifications are met to file the return without including Form 1310. Prior to UltraTax 2021, the documents couldn't be attached in lieu of filing Form 1310 and the return would need to be paper filed.

This article applies to:

  • PRODUCT: UltraTax CS
  • Return type: 1040 Individual

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