Which of the following is NOT required to claim a refund in Mr. Green's estate?

In the context of claiming a refund in an estate, certain conditions must be met to ensure that the process is completed according to IRS regulations. To claim a refund for an estate, the personal representative typically needs to file a Form 1040, which is the individual income tax return for the deceased. This filing is crucial because it provides the necessary information regarding the deceased’s income and potential tax liability, allowing for accurate calculation of any refund owed.

Additionally, if Leah is the personal representative of Mr. Green's estate, she is authorized to act on behalf of the estate, implying that she has the legal authority to handle all necessary filings and claims, including those related to refunds.

Form 1310 is generally used to claim a refund on behalf of a deceased taxpayer when filing their final return or when no return is being filed. However, it is not always a requirement to e-file this form, depending on the circumstances of the estate. Thus, while it can facilitate the process, it may not be strictly necessary in every case to claim a refund specifically for Mr. Green's estate.

The requirement for Leah to act on behalf of the estate and to file Form 1040 establishes the legal groundwork for claiming a refund. Since Form 1310