If a refund is due to the decedent, you may have to complete and attach Form 1310 to the final 1040 or 1040-SR. This rule does not apply to surviving spouses who file a joint return with the decedent.
This requires following the instructions in a standard checklist used when an engine is on fire or severely damaged. In that procedure, the pilot shuts down the engine and pulls a fire handle.
The researchers point out that Instructions for Form 1040 have suggested that the first person listed be the one who completed the tax return. Over the past 20 years, this may have historically ...