Where to send IRS form 1310? - unusual scenario

May 4, 2022 2:24 PM

I'm sorting out my recently widowed Mom's taxes. She just received an unexpected refund check for tax year 2020 due to my late Dad making a miscalculation on the taxable portion of their SS income. The check is made out to both of them, so we need to fill out Form 1310 to get the check reissued in just her name. Simple enough, but you're supposed to send the form "to the address where you sent your return."

Dad, believing that they owed money, sent their return and a check to the "payment due" address when he filed their 2020 return. So, if I'm being strictly literal, that's where I should send the form. However, their return has now switched from being a "payment due" to a "refund due" type of return. Should I send it to the refund due address instead? If I get it wrong, can I count on the IRS to forward it as needed? If you answer, please explain your reasoning.

posted by Larry David Syndrome to Law & Government (5 answers total)

I've had some dealings with the IRS and if it were me I'd just mail it to the local office. My read of this page is that there are just offices all over the country and they just want this form to go to the same one and either payment or refund office can reissue a check. I am not sure you can trust the IRS to handle this (they might!), however. If you have some time to spend I might actually try to call someone there now that tax season is receding into the distance and get an authoritative answer. If you get a person on the line they are often helpful though it can be tough to do this.
posted by jessamyn at 2:35 PM on May 4, 2022 [1 favorite]

Does it say "or" or "and" between your parents' names on the check? If the check is made out to "LDS's Mom or LDS'sDad", she should be able to deposit it.
posted by KneeHiSocks at 2:41 PM on May 4, 2022

Best answer: I would follow the instructions literally because you are not filing a Form 1040 with a refund due - you are filing a Form 1310 and it explicitly says to send it to the same address where the original was filed.

The IRS will forward it along if it needs to go to another department. Make sure you send it Certified Mail with a Return Receipt.

Basing all of this as a CPA who prepares taxes for a living.
posted by dngrangl at 2:43 PM on May 4, 2022 [3 favorites]

Talk to your bank first? My bank cashes checks made out to my recently deceased spouse.

Honestly I think this is what the irs would prefer considering they are backed up like hell.
posted by cda at 7:18 PM on May 4, 2022

Talk to your bank first? My bank cashes checks made out to my recently deceased spouse.

This is what I was wondering. Particularly if she is the executor/administrator of the estate, there shouldn't be any issue depositing checks that are in both names or just in his name.
posted by Dip Flash at 11:05 AM on May 5, 2022