Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer
Form 1310 is used to claim a refund on behalf of a deceased taxpayer. It is required when someone other than the surviving spouse or a court-appointed personal representative is claiming the refund. The form helps the IRS verify the identity of the person claiming the refund and ensures proper distribution of funds.
Who Must File Form 1310?
- Surviving spouse claiming a refund on a joint return where both spouses are deceased — must file a separate Form 1310 for each spouse.
- Court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843 — must attach a court certificate showing appointment.
- Other person (not a surviving spouse or personal representative) claiming a refund for the decedent’s estate — must complete Part II of Form 1310 and provide proof of death.
When Is Form 1310 Not Required?
- If you are a surviving spouse filing an original or amended joint return with the decedent, you do not need to file Form 1310.
- If you are a personal representative filing an original Form 1040, 1040-SR, 1040-NR, or 1040-SS with the court certificate attached, Form 1310 is not required.
How to Complete Form 1310
- Part I: Check the appropriate box (A, B, or C) based on your relationship to the decedent and role in claiming the refund.
- Part II: Complete if you checked box C (other person claiming for estate). Include details about your relationship to the decedent and proof of death.
- Part III: Sign and date the form. Provide your name, address, and Social Security Number.
Where to File Form 1310
- If filing with an original return, attach Form 1310 to the return and follow the filing instructions for that form.
- If filing separately, send it to the same IRS Service Center where the original return was filed.
- If the original return was filed electronically, mail Form 1310 to the IRS Service Center designated for the address shown on the form.
Proof of Death
You must provide proof of death, such as a copy of the death certificate, when claiming a refund for a deceased taxpayer. This is required for all claimants except surviving spouses filing joint returns.
Electronic Filing
Form 1310 can be filed electronically when attached to Form 1040, 1040-SR, 1040-NR, or 1040-SS. If filing separately, it must be mailed to the appropriate IRS Service Center.
Source:
Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer
Disclaimer: Always verify information with official Federal or State Department of Revenue Forms and Instructions before filing.