How do I claim a refund for someone who died?

How do I claim a refund for someone who died?

When a taxpayer passes away, their final tax return must be filed, and any refund due can be claimed by the appropriate person. The process depends on whether you are a surviving spouse, a personal representative, or another individual claiming the refund.

Who Can Claim the Refund?

• Surviving Spouse: If you are filing a joint return as a surviving spouse, you may claim the refund by submitting Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer.
• Personal Representative: If you are a court-appointed representative, file the return and include a copy of the certificate that shows your appointment.
• Other Claimants: If no personal representative has been appointed, the person claiming the refund must complete Form 1310 and provide proof of death (such as a death certificate).

Steps to Claim the Refund

1. File the deceased taxpayer’s final return (Form 1040, 1040-SR, or 1040-NR) and check the “Deceased” box at the top of the form. Enter the date of death.
2. Attach Form 1310 if you are not the surviving spouse or personal representative. Complete all required sections, including Part II (questions about your relationship to the deceased) and Part III (signature).
3. Include a copy of the death certificate or other proof of death.

Important Notes

• If a surviving spouse files a joint return, Form 1310 is not required.
• For all other claimants, Form 1310 must be attached to Form 1040-X.
• Ensure all forms are signed appropriately. If someone else is the personal representative, they must also sign.

Source:
Form 1040-X
Form 1310
Form 1040
Form 1040-NR
Publication 559

Disclaimer: Always verify details with official Federal or State Department of Revenue Forms and Instructions.