Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
Form 1310 lets a survivor or estate representative claim a federal income tax refund owed to someone who has died. It attaches to the deceased person’s final return or to a standalone refund claim.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 1310?
When a taxpayer dies with a refund due, the IRS needs to know who is entitled to receive the money. Form 1310 is that statement: the person claiming the refund identifies themselves, their relationship to the decedent, and the basis of their claim. It is typically attached to the decedent’s final Form 1040 or to an amended return claiming a refund.
Not everyone needs it. A surviving spouse filing a joint return with the decedent claims the refund on that return without Form 1310, and a court-appointed personal representative generally attaches a copy of the court certificate to the return instead. Everyone else, such as a next of kin handling a small estate with no court appointment, uses Form 1310 and answers its questions about wills, appointments, and how the refund will be paid out under state law.
Who files 1310?
- Family members or others claiming a deceased person’s refund when there is no court-appointed representative
- Personal representatives in some situations, depending on what is attached to the return; the form’s instructions spell out the exceptions
- Not a surviving spouse filing an original joint return with the decedent, who claims the refund without this form
- Not needed when a court certificate showing the appointment is filed with the return
How to fill out 1310
- Enter the tax year of the refund, the decedent’s name, date of death, and Social Security number, and your own name, address, and SSN.
- Check the box in Part I that describes you: surviving spouse requesting reissuance of a refund check, court-appointed representative, or other claimant.
- If you checked the "other" box, answer the Part II questions about the will, court appointment, and whether you will pay out the refund according to state law.
- Sign and date the form in Part III.
- Download the completed PDF and attach it to the decedent’s final return or refund claim, or mail it as the instructions direct if the return was already filed.
Quick fill 1310 on this page
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Frequently asked questions
Does a surviving spouse need Form 1310?
Usually not. A surviving spouse filing an original joint return with the decedent gets the refund without it. The form comes into play mainly to have a refund check reissued in the survivor’s name alone, or when someone other than a spouse or court-appointed representative claims the money.
Can Form 1310 be e-filed with the return?
Often yes: tax software can include Form 1310 with an e-filed final return in many situations, though some answer combinations require mailing a paper return. Follow your software’s prompts or the form instructions.
What if there is a court-appointed executor?
A court-appointed personal representative filing the decedent’s return generally attaches a copy of the court certificate showing the appointment instead of Form 1310. The refund is then issued to the estate’s representative.