Claiming a Tax Refund for a Deceased Taxpayer: A Comprehensive Guide

Overview of Form 1310 and Its Purpose

Form 1310, titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," is used to claim a tax refund on behalf of a deceased individual. It is typically attached to a federal tax return (such as Form 1040, 1040-SR, 1040-NR, or 1040-SS) filed by a personal representative of the decedent’s estate. The form serves as a legal statement verifying the claimant’s right to receive the refund, especially when the decedent has passed away before the refund is issued.

• Used by personal representatives (such as executors or administrators) to claim refunds for deceased taxpayers.
• Must be attached to the decedent’s original tax return when filed electronically or mailed separately.
• Can be filed electronically if attached to an electronic return; otherwise, it must be mailed to the IRS center designated for the return’s filing address.
• Includes information such as the claimant’s name, relationship to the decedent, and proof of appointment as personal representative.
• Required when a refund is due and the taxpayer has died before receiving it.

Who Needs to File Form 1310? Eligibility and Requirements

Form 1310, titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," must be filed by a personal representative or someone authorized to claim a refund on behalf of a deceased taxpayer.

• Personal Representative Required: You must file Form 1310 if you are a personal representative (such as an executor or administrator) filing an original Form 1040, 1040-SR, 1040-NR, or 1040-SS for the decedent, and you are attaching a court certificate showing your appointment.
• Claiming Refunds: If you are claiming a refund on behalf of a deceased taxpayer and are not the surviving spouse filing a joint return, Form 1310 is necessary. Attach the court certificate showing your appointment.
• Electronic Filing Allowed: Form 1310 can be filed electronically when attached to an electronic Form 1040, 1040-SR, 1040-NR, or 1040-SS.
• Separate Filing: If filing Form 1310 separately, send it to the IRS Center where the original return was filed. If filed electronically, mail it to the designated IRS Center.
• Follow Attached Form Instructions: Always follow the instructions of the tax form to which Form 1310 is being attached for proper filing procedures.

Key Sections of Form 1310: Important Parts and What They Cover

Form 1310, titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," is used to support a claim for a tax refund on behalf of another individual. The form is divided into several key sections, each serving a specific purpose in verifying the claimant’s authority and the legitimacy of the refund request.

• Claimant Information(Top Section) – This section requires the person claiming the refund to provide personal details such as name, address, Social Security Number (SSN), and contact information. It establishes the identity of the claimant.
• Taxpayer Information (Top Section): This is not "Part II." The Decedent’s (Taxpayer’s) name, SSN, and date of death are located at the top of the form, immediately following the claimant's information
• Part I: Check the Box that applies to you: Correct. You must check only one box:
  • Box A: Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse.
  • Box B: Court-appointed or certified personal representative (defined below) claiming a refund on Form 1040-X or Form 843. If you check the box on line B, you must attach a court certificate showing your appointment, even if you have previously filed that certificate with the IRS).
  • Box C: Person, other than A or B, claiming refund for the decedent’s estate.
• Part II: Questions to be Answered Only if You Checked Box C: This section does not contain taxpayer info. It contains three specific questions (Yes/No) to verify that no personal representative has been appointed and that you will distribute the refund according to state law.
• Part III: Signature and Certification – The claimant must sign and date the form, certifying under penalty of perjury that the information provided is true and correct. This section is critical for legal validity.

The form is designed to ensure that refunds are not misdirected and that only authorized individuals can claim them on behalf of others. Each section works together to verify identity, relationship, and legitimacy of the refund claim.

What's New for Form 1310: Recent Tax Law Changes and Updates

Form 1310, titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," has been updated for the 2025 tax year with a revised version effective December 2025. The form remains primarily used by individuals or personal representatives claiming a refund on behalf of a deceased taxpayer.

• If you checked the box on line B in Part I, you must attach your court certificate to the Form 1310, even if you have already filed that certificate with the IRS.
• Electronic Filing Option: Form 1310 can now be filed electronically when attached to an original Form 1040, 1040-SR, 1040-NR, or 1040-SS. This streamlines the process for personal representatives filing returns for decedents.
• Court Certificate Requirement: If you are a court-appointed personal representative claiming a refund on an amended return (Form 1040-X) or a claim for refund (Form 843), you must attach a copy of the court certificate to Form 1310, even if previously submitted to the IRS.
• Joint Returns for Deceased Spouses: If filing a joint return for two deceased spouses, a separate Form 1310 must be completed for each spouse and both must be attached to the return to ensure timely processing of any refund.
• No Need to File Form 1310 in Certain Cases: If you are a surviving spouse filing an original or amended joint return with the decedent, you do not need to file Form 1310. Similarly, if you are a personal representative filing an original return and have already attached the court certificate, Form 1310 is not required.

Related Schedules and Forms for Form 1310

Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is typically attached to specific tax returns when a refund is being claimed on behalf of a deceased individual. The primary forms to which Form 1310 may be attached include:

1. Form 1040 – Original U.S. Individual Income Tax Return
2. Form 1040-SR – U.S. Tax Return for Seniors
3. Form 1040-NR – U.S. Nonresident Alien Income Tax Return
4. Form 1040-SS – U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
5. Form 1040-X – Amended U.S. Individual Income Tax Return (when filed by a court-appointed personal representative)
6. Form 843 – Claim for Refund and Request for Abatement (when filed by a court-appointed personal representative)

When attaching Form 1310 to any of these forms, you must follow the instructions specific to the main form being filed. If filing electronically, Form 1310 can be included with the electronic submission of Form 1040, 1040-SR, 1040-NR, or 1040-SS. If filing separately, it must be mailed to the IRS service center where the original return was filed.

Additionally, if you are a court-appointed personal representative, you must attach a copy of the court certificate showing your appointment to Form 1310, even if previously submitted to the IRS.

For joint returns where both spouses are deceased, a separate Form 1310 must be completed for each spouse and both must be attached to the return.

Important Deadlines for Form 1310: When to File and Penalties for Late Filing

Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must be filed when someone is claiming a refund on behalf of a deceased individual. The form is required if you are not a surviving spouse filing a joint return or a personal representative filing an original return with a court certificate attached.

• When to File: Form 1310 should be filed along with the decedent’s tax return (such as Form 1040, 1040-SR, 1040-NR, or 1040-SS) or when filing an amended return (Form 1040-X) or a claim for refund (Form 843). If filing separately, it must be sent to the IRS center where the original return was filed.
• Electronic Filing: Form 1310 can be filed electronically if attached to an electronic Form 1040, 1040-SR, 1040-NR, or 1040-SS. Otherwise, it must be mailed.
• Required Attachments: If claiming as a court-appointed personal representative, attach a copy of the court certificate showing your appointment, even if previously submitted to the IRS.
• Penalties for Late Filing: While the provided context does not specify penalties for late filing of Form 1310, delays may result in delayed processing or denial of the refund claim. The IRS processes refunds based on timely and complete submissions, so late filings may cause unnecessary delays.
• Special Cases: If both spouses are deceased and a joint return is being filed, a separate Form 1310 must be completed for each spouse and attached to the return.

Common Mistakes to Avoid on Form 1310: What Taxpayers Should Avoid

Form 1310 is used to claim a refund for a deceased taxpayer. To avoid delays or rejection, taxpayers should avoid the following common mistakes:

1. Failing to file Form 1310 when required — If you are claiming a refund for a deceased person and are not a surviving spouse filing a joint return, or not a personal representative filing an original return with a court certificate, you must file Form 1310.
2. Not completing separate forms for joint returns involving two deceased spouses — If both spouses are deceased and you are claiming a refund, you must complete and attach a separate Form 1310 for each spouse.
3. Attaching the death certificate or other proof of death — Do not attach the death certificate to Form 1310. Keep it for your records and provide it only if requested by the IRS.
4. Missing required documentation for personal representatives — If you are a court-appointed personal representative claiming a refund on Form 1040-X or Form 843, you must attach a copy of the court certificate showing your appointment, even if already submitted to the IRS.
5. Incorrectly signing or verifying the form — All filers must sign and verify the form under penalties of perjury, declaring that the information is true, correct, and complete.
6. Mailing to the wrong IRS center — If filing separately, send Form 1310 to the same IRS center where the original return was filed. For electronically filed returns, mail to the center designated for the address on the form.

Helpful Tips for Completing Form 1310

Form 1310 is used to claim a refund due to a deceased taxpayer. Here are best practices for completing it:

1. Know Who Must File: You must file Form 1310 if you are claiming a refund on behalf of a deceased taxpayer and meet the criteria in line A, B, or C. Do not file if you are a surviving spouse filing a joint return with the decedent.
2. Complete Separate Forms for Joint Returns: If both spouses are deceased and you are required to file Form 1310, complete a separate form for each spouse and attach both to the return.
3. Attach Required Documents: If you checked the box on line B, attach your court certificate to Form 1310, even if already filed with the IRS. Do not attach the death certificate—keep it for your records.
4. File Electronically When Possible: If attaching Form 1310 to an original Form 1040, 1040-SR, 1040-NR, or 1040-SS, you can file electronically. Follow the software’s on-screen instructions to add Form 1310 during online filing.
5. Mail Separately if Needed: If filing Form 1310 separately, send it to the same IRS Service Center where the original return was filed. If the original return was filed electronically, mail it to the center designated for the address on Form 1310.
6. Provide Required Information: Include your name, address, Social Security Number, and the decedent’s information as requested. This is required under Internal Revenue Code section 6012 and 6109.
7. Use Software Guidance: Tax preparation software can guide you through adding Form 1310. Navigate through Federal > Tax Summary and follow on-screen prompts.

Source

• For more up-to-date information visit https://www.irs.gov Government website.
• For the most accurate and detailed information regarding which schedules and forms are necessary for your specific tax situation, refer to the Instructions for Form 1310 or consult a tax professional.

How to add Form 1310?

Software can guide you through how to add Form 1310 while filing your tax return using our Software. To add Form 1310 in the software, follow these steps:

1. From within your Tax return (Online), in the left menu (for mobile devices, tap the three dots in the top-right corner to see more options), click on Federal.
2. Followed by Tax Summary, navigate through the pages.
3. Follow the on-screen instructions.