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 when the person receiving the refund is not automatically entitled under IRS rules. It is required in certain situations where the IRS needs verification of the claimant’s authority to receive the refund.
Who Must File Form 1310
- A surviving spouse generally does not need to file Form 1310 when filing a joint return with the deceased taxpayer or when otherwise clearly entitled to the refund under IRS rules.
- A court-appointed or certified personal representative (executor or administrator) may be required to attach proof of appointment when claiming a refund for the decedent. In many cases, Form 1310 is not required if proper court documentation is provided with the return.
- An individual other than a surviving spouse or court-appointed personal representative must generally file Form 1310 to claim a refund on behalf of the decedent.
When NOT to File Form 1310
- Form 1310 is generally not required if a surviving spouse files a joint return with the decedent or if a court-appointed personal representative files a return and provides valid proof of appointment as required by the IRS.
Additional Requirements
- If required, Form 1310 must be completed and attached to the tax return or claim for refund. The IRS may request supporting documentation, such as proof of death or court appointment, depending on the circumstances of the claim.
Where to File
Form 1310 is generally filed with the tax return or refund claim to which it relates and is submitted according to the mailing or e-file instructions applicable to that return type and situation.
Source:
Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer (Rev. December 2025)
Form 1040 Instructions (2025)
Disclaimer: Always verify details with current Federal or State Department of Revenue Forms and Instructions. Tax laws and procedures may change. For complex situations, consult a CPA or tax attorney.