When testate estates are not subject to probate, it appears that in IRS Form 56 the Fiduciary should check box 1f ("Other") in Section A, with the description "executor of will not subject to probate", and enter in Item 2b either the decedent's date of signing his will or the decedent's date of death on which the executor' taking his office came into effect.
I shall appreciate explanation in above regard and further whether the executor needs to attach a copy of the relevant pages from the decedent's will stating executorship and signatures of decedent and witnesses.
Further, if the executor needs to claim refund for a deceased in IRS Form 1040 or 1041, does he need to attach Form 1310 besides Form 56? If so, it appears that the executor signing Form 1310 should should check box C in Part I; and in Part II, check "Yes" for Item 1, "No' for both Items 2a and 2b, and "Yes" in Item 3.
I shall appreciate appreciate explanation in the above regard too. Thanks.
I shall appreciate explanation in above regard and further whether the executor needs to attach a copy of the relevant pages from the decedent's will stating executorship and signatures of decedent and witnesses.
Further, if the executor needs to claim refund for a deceased in IRS Form 1040 or 1041, does he need to attach Form 1310 besides Form 56? If so, it appears that the executor signing Form 1310 should should check box C in Part I; and in Part II, check "Yes" for Item 1, "No' for both Items 2a and 2b, and "Yes" in Item 3.
I shall appreciate appreciate explanation in the above regard too. Thanks.