When filing a tax return for a deceased taxpayer, you must determine your role in claiming any refund or completing the return. The IRS requires specific documentation and forms depending on your status, such as surviving spouse, personal representative, or another eligible person. The primary form used to claim a refund on behalf of a deceased taxpayer is Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.
Who Must File Form 1310?
- Surviving Spouse Requesting Reissuance of a Joint Refund Check:
Check Line A on Form 1310 if you received a refund check issued in both names. Include the voided check and a written request for reissuance along with Form 1310. Mail it to the IRS Center where the original return was filed.
- Court-Appointed or Certified Personal Representative:
Check Line B if claiming a refund on Form 1040-X or Form 843. Attach a copy of your court certificate showing your appointment. Personal representatives do not need to file Form 1310 when filing an original return with the certificate attached.
- Other Person (Not a Surviving Spouse or Personal Representative):
Check Line C. Complete Part II of Form 1310 and provide proof of the decedent’s death (e.g., death certificate or official government notification). This category also requires information about any personal representative and confirmation that the refund will be distributed according to state law.
Additional Requirements
- If filing a joint return for spouses who are both deceased, complete a separate Form 1310 for each spouse and attach both to the return.
- Do not attach the death certificate or proof of death to Form 1310; keep it in your records and provide it only if requested by the IRS.
- Form 1310 can be filed electronically when attached to an e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS.
- If filing Form 1310 separately (not attached to another return), mail it to the IRS Center where the original return would have been filed.
Important Notes
- Do not file Form 1310 if you are:
- A surviving spouse filing a joint return with the decedent, or
- A personal representative filing an original return with the court certificate attached.
Source:
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer (Rev. December 2025)
Disclaimer: Always verify details with the current Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.