To claim a refund for a deceased taxpayer, you may need to use Form 1310. This form is required when you are claiming a refund on behalf of someone who has passed away and you are not a surviving spouse filing a joint return or a court-appointed personal representative with proper documentation.
Who Must File Form 1310
- Surviving spouse requesting reissuance of a refund check received in both names (check Line A on Form 1310).
- Court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843 (check Line B on Form 1310).
- Other person (not a surviving spouse or personal representative) claiming the refund for the decedent’s estate (check Line C on Form 1310).
Instructions by Scenario
Scenario 1: Surviving Spouse (Line A)
If you received a refund check in both your name and your deceased spouse’s name, you may request a reissuance. In such cases, you may check Line A if required. Return the joint-name check (do not cash it) and follow IRS instructions for reissuance. Form 1310 is generally not required if you are filing a joint return with the decedent.
Scenario 2: Personal Representative (Line B)
If you are the decedent’s court-appointed or certified personal representative, you generally do not need to file Form 1310 if you attach a copy of the court certificate showing your appointment. This applies when filing an amended return using Form 1040-X or a claim for refund using Form 843.
Check Line B only if Form 1310 is required in your situation.
Scenario 3: Other Person Claiming for Estate (Line C)
If you are not a surviving spouse and there is no court-appointed personal representative, check Line C. You must complete Part II of Form 1310. Proof of death (such as a death certificate) should not be attached unless specifically requested by the IRS, but you must retain it for your records and provide it if requested.
You must also confirm that you will distribute the refund according to the laws of the state where the decedent was a legal resident (Part II, Line 3).
Where to File
- If you checked Line A: Follow IRS instructions for returning the check and submitting any required documentation to the appropriate IRS location.
- If you checked Line B or C: File Form 1310 with the IRS Center where the decedent’s tax return is filed.
Additional Notes
- Do not file Form 1310 if:
- You are a surviving spouse filing a joint return with the decedent, or
- You are a court-appointed personal representative attaching the required court certificate.
- Proof of death may be required but should only be submitted if requested by the IRS.
- Refund claims and processing are governed under Internal Revenue Code Section 6402, while filing requirements are covered under Internal Revenue Code Section 6012.
Source:
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
Form 843, Claim for Refund and Request for Abatement
Disclaimer: Always verify details with current Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.