This figure contains three (3) graphics. The first graphic represents page 1 of Form 1040-NR:The name is Carla Tissino.The TIN is 000-00-4950.The address is 6093 via Vesuvius in Milan, Italy.The country of Italy has a slash edited in red before and after, along with a dollar sign ($) to indicate that the country has no ZIP code.The block letters of IT are edited in red to the right of the country in the margin to indicate the country code.The filing status box 1 is checked (single nonresident alien), and a Filing Status Code (FSC) of 1 is edited in red in the margin to the left of the filing status boxes.Lines 1a, 1z, 9, 11, and 15 show the amount of 30000.00.A Manual Refund is issued on a refund return filed by a nonresident who is deceased, a red block letter of Y is edited in the center of the blank space above the dependents area, and the notation of Manual Refund is edited in the left side margin vertically as the action trail.The second graphic represents a partial page 2 of Form 1040-NR showing the amounts of 1200.00 on both lines 33 and 35a, indicating that the taxpayer is entitled to a refund.The third graphic represents Form 1310. The taxpayer is Carla Tissino. The date of death is 06-05-2024. The taxpayer’s TIN is 000-00-4950. The name of the person claiming the refund is Luca Tissino, and their address is 1125 via Curone, Apartment 6J in Milan, Italy. There is a text box which states Form 1040-NR and valid Form 1310 both have original signatures.The Form 1310 indicates that the taxpayer is deceased, and therefore, the entity on Form 1040-NR, page 1 is coded accordingly.DECD is edited in red after the taxpayer’s last name of Tissino.Luca Tissino is edited and underlined in red to indicate the additional information line as the person claiming the refund.Luca Tissino’s address of 1125 via Curone, Apartment 6J is then edited to the entity area of page 1 and underlined in red as the new address.The street address for Carla Tissino is circled out.The Computer Condition Codes of F and Y are edited in the center above the dependents area. The F is for the taxpayer who died during the tax year, and the Y is to indicate a manual refund.