Deceased Taxpayer
Mother passed away and the son is the administrator. Mom has a federal refund. Is Form 1310 required? Instructions seem to indicated that you only need to attached the court certificate.
Mother passed away and the son is the administrator. Mom has a federal refund. Is Form 1310 required? Instructions seem to indicated that you only need to attached the court certificate.

I believe you are interpreting the instructions correctly.

Your right. No need to file 1310. Just attach a copy of certificate that shows their appointment.
If there was no court appointment, Form 1310 would be required and a copy of the death certificate would need to be attached. Is this correct?