When a person who died is owed a federal tax refund, IRS Form 1310 records who is claiming it and the authority they have to receive it. Whether the form is required depends on the claimant's role and the type of return or refund request. This guide explains key points for surviving spouses, personal representatives, and other claimants to be aware of, including: what Form 1310 is, who must file it, what documents are needed, submitting the form, and more.
Key Takeaways
- Form 1310 requirements depend on the claimant’s role and the type of tax return filed.
- Surviving spouses filing joint returns generally do not need Form 1310.
- Box B requires a court certificate of appointment; Box C requires Part II answers.
- Only qualifying Box C claims can be e-filed, subject to IRS rules and software support.
- Elayne helps organize estate records for tax professionals.
What Form 1310 Is
Form 1310, officially titled “Statement of Person Claiming Refund Due a Deceased Taxpayer,” is used to claim a deceased taxpayer’s refund. It identifies the person requesting the refund and explains their authority to receive it.
Whether Form 1310 is required depends on the claimant’s role and how the deceased person’s tax return is filed. Not everyone claiming a tax refund for someone who died needs to submit it.
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Who Must File Form 1310
Form 1310 Part I groups claimants by role and refund request:
| Category | Who files |
|---|---|
| A | Surviving spouse requesting reissuance of a refund check in both spouses’ names |
| B | Court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843 |
| C | Other person claiming the deceased person’s refund |
Generally, no form is needed for:
- A surviving spouse filing a joint return.
- A court-appointed representative filing an original return with the court certificate attached.
Understanding the Personal Representative Role
A personal representative manages the deceased person's tax affairs, including how to notify the IRS of a death, as described in IRS final return guidance. For Form 1310, a claimant who checks the box on line B must attach a copy of the court certificate showing their appointment as personal representative. The Form 1310 instructions require the attachment even if the same certificate was sent to the IRS earlier. The claimant’s legal authority determines which category applies.
Documents Needed
The Form 1310 information fields require:
- The deceased person’s full name, Social Security number, and date of death.
- The claimant’s name, Social Security number, and complete mailing details.
- The tax year for the refund.
For Box B, the court certificate of appointment accompanies the filing. For Box C, Part II asks about a will and a court-appointed personal representative. The will and appointment records can help with those answers. The certificate is available from the probate court that made the appointment; will copies can be requested from the estate attorney or from the probate court file if the will has been filed.
The supporting paperwork depends on which box applies.
Filling Out Form 1310
The IRS Form 1310 PDF records the refund claim as follows:
- The header identifies the tax year, deceased taxpayer, and claimant, including mailing details.
- Part I requires one selection: A for spousal check reissuance, B for a court-appointed representative’s amended-return or abatement claim, or C for another claimant.
- Part II, for C only, asks about a will, representative appointment, and refund distribution under state law.
- Every filer signs and dates Part III, certifying the information under penalties of perjury.
The claimant’s category determines which parts apply.
Where to File and How to Send Form 1310
For a paper-filed final return, Form 1310 accompanies the deceased person’s income tax return. The mailing destination follows that return’s instructions and depends on residence and whether payment is enclosed.
- Final returns use Form 1040 or Form 1040-NR.
- Box B claims accompany Form 1040-X or Form 843.
- Box A concerns reissuing an existing refund check, so Form 1310 does not always accompany a return.
IRS Publication 559 provides further guidance, and separate steps apply when filing final state tax returns after someone dies. There is no single mailing destination for every claim.
How Form 1310 Fits Into the Broader Estate Settlement Process
Form 1310 is part of claiming a deceased person’s refund, alongside estate steps such as notifying financial institutions, closing accounts, claiming survivor benefits, and handling debts.
Proof of authority, such as letters testamentary, may be required for the refund claim.
The refund typically belongs to the estate, not personally to the claimant, and follows debt-payment and distribution rules. Joint-return refunds can involve a surviving spouse’s separate entitlement. Estate records should show the amount received and its use or distribution. Estate income, such as interest paid on the refund, may also need to be reported on Form 1041.
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How Elayne Supports Families Handling Estate Administration
Elayne helps families organize estate records for tax professionals through Verified Asset Search, document analysis, and an automated checklist.
Elayne also manages subscription cancellations and monitors statements to confirm recurring charges stop. In addition, its survivor benefit identification helps locate potentially eligible Social Security, pension, and veterans’ benefits. Elayne works alongside attorneys and tax professionals. It does not replace them or file tax returns.
FAQ
Where is a free IRS Form 1310 printable PDF with instructions available?
The official IRS Form 1310 PDF is available to download for free; the instructions are included in the same file. No paid service or account is required to obtain the form.
Are separate copies of Form 1310 needed if refunds are owed for more than one tax year?
Yes, each refund year needs its own Form 1310 when the form is required. Each copy identifies the tax year covered by that claim and accompanies the matching return when applicable.
Does a surviving spouse file Form 1310 with a joint return?
No. According to the IRS instructions, Form 1310 is not filed by a surviving spouse who is filing an original or amended joint return with the decedent. A surviving spouse uses Form 1310 under Box A, which applies when a refund check was received in both spouses' names and reissuance is requested.
How does a surviving spouse request a reissued refund check?
Box A applies when a refund check was received in the names of both the decedent and the surviving spouse. Under the IRS instructions, the check is returned with Form 1310 and a written request for reissuance to the local IRS office or the IRS Service Center where the return was filed. A new check is then issued in the surviving spouse's name and mailed to the spouse.
Who signs Form 1310, and is a phone number required?
Every filer completes and signs Part III, regardless of the box checked in Part I. The signature certifies, under penalties of perjury, that the claim is true, correct, and complete to the best of the claimant's knowledge and belief. The phone number on the form is optional.
What is Form 1310 used for?
Form 1310 is used to claim a refund on behalf of a deceased taxpayer. It identifies the person making the claim and states the basis for that person's right to receive the refund.
Who can claim a refund for a deceased taxpayer on Form 1310?
Part I of Form 1310 lists three types of claimants, and only one box is checked:
- Box A: a surviving spouse requesting reissuance of a refund check received in the names of both spouses.
- Box B: a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843.
- Box C: any other person claiming the refund for the decedent's estate.
When is Form 1310 not required?
According to the IRS instructions, Form 1310 is not filed in two situations:
- A surviving spouse is filing an original or amended joint return with the decedent.
- A personal representative is filing an original Form 1040, 1040-SR, 1040-NR, or 1040-SS for the decedent with the court certificate showing the appointment attached.
For Form 1310, who is considered a personal representative?
For this form, a personal representative is the executor or administrator of the decedent's estate, as appointed or certified by the court.
Is the court certificate attached again if it was already sent to the IRS?
Yes, for Box B. The IRS instructions require a copy of the court certificate showing the appointment to be attached to Form 1310, even if the certificate was previously filed with the IRS.
Can Form 1310 be filed electronically?
According to the IRS instructions, Form 1310 can be filed electronically when it is attached to a Form 1040, 1040-SR, 1040-NR, or 1040-SS that is being filed electronically. When Form 1310 is attached to another form, the instructions for that form apply.
What happens when both spouses on a joint return have died?
When a joint return is filed for spouses who have both died and Form 1310 is required, a separate Form 1310 is completed for each spouse. Both completed forms are attached to the return.
*Disclaimer: This article is for informational purposes only and does not provide legal, medical, financial, or tax advice. Please consult with a licensed professional to address your specific situation.
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