Form 1310: Statement Of Person Claiming Refund Due A Deceased Taxpayer

Form 1310, titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," is an official document used by the Internal Revenue Service (IRS) to claim a tax refund for a deceased individual. It serves as a notification to the IRS that a taxpayer has passed away and that a refund is being claimed on their behalf.

Who Should File Form 1310?

Not everyone who claims a refund for a deceased taxpayer needs to file Form 1310. You typically only need this form if you fall outside of these two categories:

A. Surviving Spouse Filing Jointly: If you are the surviving spouse of the deceased and are filing an original or amended joint tax return with them, you don't need Form 1310.

B. Personal Representative with Court Certification: If you are the court-appointed personal representative of the deceased's estate and are filing an original tax return (Form 1040, 1040-SR, etc.) for them with a copy of your court certificate attached, you don't need Form 1310.

In all other scenarios, including:

  • You are a beneficiary of the estate (child, sibling, etc.) claiming a refund on the deceased's behalf.
  • There is no surviving spouse and no court-appointed representative.
  • The deceased died before filing their final tax return.

How to File Form 1310

Form 1310 is a relatively simple document, but there are a few key points to remember:

Step 1: Attach to Final Return: Form 1310 is not a standalone form. It must be attached to the deceased taxpayer's final tax return (Form 1040, 1040-SR, etc.).

Step 2: Complete Required Sections: Depending on your situation, fill out specific sections of Form 1310.

Step 3: Proof of Death: While not attached to the form itself, you should keep a copy of the death certificate or other official proof of death for your records.

Step 4: Mail It In: Form 1310 cannot be filed electronically. You must mail it to the designated IRS address mentioned in the instructions accompanying the form.

Can a surviving spouse use Form 1310?

Yes, but only if they are not filing a joint tax return with the deceased. If they choose to file jointly, they wouldn't need a separate Form 1310.

What if there's no will and no court-appointed representative?

If there's no will and no court-appointed representative, state laws dictate who can handle the deceased's estate. This person would then be responsible for filing the final return and potentially using Form 1310 to claim a refund.

Is there a deadline for filing Form 1310?

Generally, the deadline to file a deceased taxpayer's final return (and potentially use Form 1310) is the same as for living taxpayers - April 15th of the following year. However, extensions can be requested if needed.

What happens if the deceased owed taxes?

Form 1310 is only for claiming refunds. If the deceased owed taxes, a separate tax return would be filed, and any outstanding balance would need to be paid before any potential refund is issued.