What is Form 1310?
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is an IRS document used to claim a refund on behalf of a deceased taxpayer. It is filed when a federal tax refund is owed and the IRS needs to verify who is legally entitled to receive it. The form helps ensure the refund is issued to the correct person and processed without delays.
What is Form 1310 used for?
Form 1310 is used to support a federal tax refund claim on behalf of a deceased taxpayer when the IRS needs to verify who is legally entitled to receive the refund.
The form collects information to:
- Identify the deceased person
- Identify the person claiming the refund
- Certify the claimant’s legal right to receive the refund
How to fill out Form 1310
1) Complete the top section
- Enter the tax year the refund relates to.
- Fill in the decedent’s basic details and the claimant’s basic details (you).
2) Part I — Check only one box (A, B, or C)
- A: Use if you’re the surviving spouse and you’re asking the IRS to reissue a refund check that was issued in both names.
- B: Use if you’re the court-appointed/certified personal representative claiming a refund via Form 1040-X or Form 843 (and follow the attachment rule in the instructions).
C: Use if you’re not A or B and you’re claiming the refund for the decedent’s estate.
3) Part II — Complete only if you checked Box C
- Answer Lines 1–3 (will, personal representative appointment, and whether you will distribute the refund under the decedent’s state law rules). The form’s logic is: if a personal representative exists (or will be appointed), that person must file.
4) Part III — Signature and verification (required for everyone)
- Sign and date the form to certify the claim (phone number is optional).
5) Submit based on your Part I selection
- If A: The form instructions explain how to handle the joint-name check with Form 1310.
- If B or C: Attach Form 1310 to the relevant filing (or mail it to the same IRS center as the original return, per the instructions).
Who is required to fill out Form 1310?
Form 1310 is completed when someone needs to claim a federal tax refund for a deceased taxpayer and the refund can’t be requested through a standard joint return or by submitting court appointment documents with the original return. The form helps the IRS confirm that the person claiming the refund is legally entitled to receive it and ensures the refund is processed properly.
When is Form 1310 not required?
Form 1310 isn’t needed if a surviving spouse files an original or amended joint return, if a court-appointed personal representative files the original return with proof of appointment, or if no refund is due. Always review IRS instructions to confirm whether the form applies to your situation.
When is Form 1310 due?
Form 1310 doesn’t have its own filing deadline. It’s submitted along with the deceased taxpayer’s return or when you claim a refund on their behalf. Filing it as soon as needed can help prevent delays, and it’s always a good idea to keep copies of everything you submit for your records.
How to get a blank Form 1310?
You can access a blank Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, right on our website. It’s an official IRS form, already preloaded, so you can fill it out online and download it when you’re done.
How to sign Form 1310?
To sign Form 1310 with PDF Guru, open the blank form in the editor and click “Fill Form” to get started. Enter all required information, including the details of the deceased taxpayer. Once everything is filled out, add your signature using the built-in signature tool.
When you’re done, click “Done” to download the completed form. Before submitting it, it’s a good idea to review the IRS instructions to make sure your signature meets all requirements for your filing method.
Where to file Form 1310?
Tax Form 1310 can be filed either electronically or by mail, depending on how you submit the refund claim. If you’re filing it with an eligible tax return online, the form can be included electronically. If you’re filing it on its own or with a paper return, you’ll need to print it, sign it, and mail it to the correct IRS address. As always, keep a copy of the completed form for your records.
Other forms related to 1310
- Form 1040 – U.S. Individual Income Tax Return Used to file the deceased taxpayer’s final federal income tax return. Form 1310 is often attached when a refund is due and the IRS needs to verify who is entitled to receive it.
- Form 1040-X – Amended U.S. Individual Income Tax Return Used to amend a previously filed return for a deceased taxpayer. A court-appointed personal representative typically submits Form 1310 when claiming a refund through an amended return.
- Form 843 – Claim for Refund and Request for Abatement Used to request a refund or abatement outside a standard income tax return. Form 1310 may be required when the refund is claimed on behalf of a deceased taxpayer.
