Form 1310: Claiming a Tax Refund for a Deceased Taxpayer

What is Form 1310?

Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) notifies the IRS that a taxpayer has died and requests that any federal income tax refund be paid to the appropriate person or estate. It is a one-page attachment to the deceased taxpayer’s final income tax return.

Who files Form 1310?

Form 1310 is generally filed by one of the following:
* The surviving spouse (if filing a joint return or otherwise eligible).
* Another beneficiary (child, relative, etc.).
* The executor or court-appointed personal representative (also called administrator).

If the deceased left a will, the named executor handles filing. If there is no will, a probate court typically appoints a personal representative; probate procedures and the order of priority vary by state.

When to use it

Use Form 1310 when a refund is owed to a taxpayer who has died before receiving the refund. Attach it to the deceased’s final Form 1040 (the final return for the year of death). If the refund should go to the estate and the estate generates taxable income, file Form 1041 (U.S. Income Tax Return for Estates and Trusts) as required and attach Form 1310.

How to file (step-by-step)

1. Prepare the deceased’s final Form 1040 (the return for the year of death).
2. Complete Form 1310 and attach it to the 1040.
3. Include required documentation (see next section).
4. Mail the return and Form 1310 to the IRS center where the original return would be filed (the same address used for paper filing).
5. If the estate must file Form 1041 (estate income over $600), file Form 1041 and attach Form 1310; refunds will then be issued to the estate.

Key filing notes
* Form 1310 cannot be e-filed; it must be mailed.
* Executors often request that refunds be issued by paper check (rather than direct deposit) because banks may refuse to deposit checks payable to a deceased person or to an estate into an individual account without authorization.

Documentation required

Form 1310 asks for identifying information and documentation to support the refund claim:
* Surviving spouse: Often does not need to attach a death certificate when requesting a refund made out to both spouses (for jointly filed returns that reference both names). Keep a copy of the death certificate for records.
Personal representative/executor: Attach the appropriate court certificate or documentation showing appointment as the estate’s representative.
If no court appointment exists and the claimant is not the surviving spouse, attach a copy of the death certificate and complete the form’s questions.

Example

A person dies owing a $500 refund. Their daughter (no will, no court-appointed representative) files the deceased’s final Form 1040, completes Form 1310 (checking “other” for her relationship), attaches a copy of the death certificate for her records, and mails the package to the IRS. The IRS processes the claim and issues the refund according to the documentation provided.

Common questions

Who receives a deceased person’s refund?
* The refund is generally paid to the person who files the final return: the executor/personal representative, surviving spouse, or other beneficiary as indicated and supported by documentation.

What if a refund check was already issued to the deceased?
* If a joint return was filed with a surviving spouse, the refund may be payable to both names and can often be deposited normally. In other cases, file Form 1310 to request the refund be reissued to the appropriate person or estate.

Where do I mail Form 1310?
* Mail Form 1310 with the final return to the IRS address for paper returns used for the taxpayer’s location (the same IRS processing center where the original return would be filed).

How do I fill out Form 1310?
* The form is a short, one-page statement with line-by-line instructions on the IRS website. Complete the identifying questions, indicate your relationship to the decedent, sign the form, and attach the required documentation.

Bottom line

Form 1310 is the IRS form used to claim a federal tax refund for a deceased taxpayer. It must be attached to the deceased’s final Form 1040 (or to Form 1041 when the refund is to the estate) and mailed to the IRS. Executors and beneficiaries should include proper documentation and generally request a paper check to avoid deposit complications.