1

I am the successor trustee for an individual who had a living trust. Thus there was no court, no probate. A refund was due the individual, but the IRS chose to issue a check rather than direct deposit.

My goal: get the check reissued in the name of the trust. But form 1310 is confusing me. My answers on this form are:

1 Did the decedent leave a will? yes 2a Has a court appointed a representative? no 2b If you answered no, will one be appointed? no 3 As the person claiming the refund, will you follow the state law? yes

But do I enter my name or the name of the trust in the various boxes? Do I enter my SSN or the Trust's EIN? How do I get them to issue a new check in the name of the trust?

IRS instructions are at https://www.irs.gov/forms-pubs/about-form-1310

  • Can you include the state of the decedent, are you the executor named in the will, and what if any assets existed outside of the trust? – Morrison Chang Jun 15 at 2:12
  • California. The will was a pour over into the trust. No significant assets exist outside of trust. – Bryce Jun 24 at 18:11
2

I called the IRS, reached the trust division, and was told that this is just one situation where no form applies. I was instructed to write a letter requesting the re-issue, and include proof of the name of the successor trust. I was told not to use form 1310.

Please note my bank's policy prohibits depositing checks made to the name of the decedent. A dozen or more times now I've had to get a check reissued to the name of the trust, a process that generally goes fairly smoothly.

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.