IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the form you file to collect a federal tax refund owed to someone who has died. You submit it with the decedent’s final Form 1040, or separately if the return has already been processed, and you check one of three boxes in Part I to tell the IRS who you are in relation to the deceased. Get the box wrong or skip a required attachment and the claim comes back.
Check Whether You Need the Form at All
Two situations let you skip Form 1310 entirely.1Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer
A surviving spouse filing an original or amended joint return with the deceased spouse claims the refund directly on that return. Write “Deceased,” the spouse’s name, and the date of death across the top. No Form 1310.
A court-appointed personal representative filing the original Form 1040, 1040-SR, 1040-NR, or 1040-SS also skips Form 1310, as long as a copy of the court certificate (Letters Testamentary or Letters of Administration) is attached to that return. The refund will be issued to the estate.
If neither of those fits, you need the form.
Pick the Right Line in Part I
Part I offers three boxes. Only one applies, and choosing wrong is the most common reason the IRS returns a claim.1Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer
Line A: Surviving Spouse Needing a Check Reissued
Line A is narrow. Check it only when the IRS already mailed a refund check made out to both you and your deceased spouse and you need it reissued in your name alone. If you’re filing the return and claiming the refund for the first time, Line A is not yours.
Line B: Court-Appointed Representative on an Amended Return or Claim
Check Line B if you are the court-appointed executor or administrator and you’re claiming the refund on Form 1040-X or Form 843. Attach a copy of the court certificate showing your appointment, even if you’ve already sent that certificate to the IRS before. A copy of the will does not substitute for the court certificate.
Line C: Everyone Else
Line C covers claimants who are not surviving spouses getting a check reissued and who have no court appointment. In practice, that’s often an adult child or parent handling a small estate that never went through probate. Line C claimants must also complete Part II and keep proof of death available.
Part II: The Questions That Can Stop a Line C Claim
Part II only applies if you checked Line C, and this is where many otherwise straightforward claims stall. The questions determine whether the IRS will release the refund to you without a court appointment.1Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer
- Question 1 asks whether the decedent left a will.
- Question 2a asks whether a court has appointed a personal representative.
- Question 2b asks whether one will be appointed.
- Question 3 asks whether you will pay out the refund according to the laws of the state where the decedent was a legal resident.
Answer “Yes” to 2a or 2b and the IRS will not pay the refund to you. The court-appointed representative has to claim it. Answer “No” to Question 3 and the IRS will hold the refund until you supply a court certificate showing your appointment or other evidence that state law entitles you to the money.
If you check Line A or B, skip Part II and go straight to Part III.
Sign Part III, and Sign the Return Correctly Too
Everyone who files Form 1310 signs Part III. The signature is made under penalties of perjury and declares that the information is true, correct, and complete.
The final tax return itself needs its own signature, and the rules depend on who you are.2Internal Revenue Service. Topic No. 356, Decedents
- A court-appointed representative signs the return. On a joint return, the surviving spouse signs too.
- A surviving spouse with no appointed representative signs and writes “Filing as surviving spouse” in the signature area.
- If there is no surviving spouse and no appointed representative, the person in charge of the decedent’s property signs and writes “personal representative” next to the signature.
On a paper return, write “Deceased,” the person’s name, and the date of death across the top of page one.3Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died E-filing software handles the signature notation for you.
Where to Send It
If you’re filing Form 1310 with the final return, attach it and follow the return’s filing instructions. Form 1310 can be filed electronically when attached to an e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS.1Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer
If the final return was already processed and you’re sending Form 1310 on its own, mail it to the same IRS service center where the original return was filed. If the original was e-filed, send it to the service center for the address shown on your Form 1310. The Form 1040 instructions list the correct addresses by state.
Refunds on deceased-taxpayer returns consistently take longer to process than ordinary refunds. A wait of several months is normal; it is not a sign something has gone wrong.
If a Joint Refund Check Already Arrived
A refund check made out to both you and your deceased spouse cannot simply be deposited. Mark the original check “VOID” and return it with a completed Form 1310 (Line A checked) and a written request to have the check reissued in your name only.1Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer Send the package to your local IRS office or to the service center where the return was filed. The IRS will issue a new check in your name and mail it to you.
Do Not Miss the Refund Deadline
Refund claims are bound by a hard time limit. Under IRC Section 6511, a claim must generally be filed within three years from the date the return was filed or two years from the date the tax was paid, whichever is later.4Office of the Law Revision Counsel. 26 U.S. Code 6511 – Limitations on Credit or Refund If no return was ever filed, the window shrinks to two years from the date the tax was paid.
Miss that window and the IRS will not pay the refund, no matter how valid the underlying claim. This is what catches families off guard when an estate drags on for years and the final return gets pushed down the list.