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? Commented Jun 15, 2019 at 2:12
  • California. The will was a pour over into the trust. No significant assets exist outside of trust.
    – Bryce
    Commented Jun 24, 2019 at 18:11

1 Answer 1


Update August 2019: after multiple rounds of wrong information I had to file form 1310. The check came in my personal name. I had to cash that check as myself, then make a matching deposit to the Trust.

Original response: 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.

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