IRS Form 1310: Claiming a Refund for a Deceased Taxpayer

IRS Form 1310 is the statement you file to claim a federal tax refund owed to someone who has died. Before releasing that money, the IRS needs proof of who is legally entitled to receive it. Not everyone claiming a deceased person’s refund has to send in this form: a surviving spouse filing a joint return and a court-appointed executor filing the original return can skip it. Almost everyone else uses Form 1310.¹

Who Has to File Form 1310

The form’s first section asks you to check one of three boxes. Each describes a different claimant:

Line A is for a surviving spouse who already received a refund check made out jointly to both spouses and needs it reissued in their name alone.
Line B is for a court-appointed executor or administrator who is claiming the refund on an amended return (Form 1040-X) or a separate refund claim (Form 843), rather than on the decedent’s original return.
Line C is for anyone else claiming the refund when no court has appointed a personal representative. This is the common route for a family member handling a relative’s final tax return when there was no probate.

If none of these describes you, you likely fall into one of the two groups that do not need the form at all.¹

When You Don’t Need to File It

A surviving spouse filing an original or amended joint return for the year of death does not need Form 1310. The joint return itself gives you the authority to receive the refund.

A court-appointed executor or administrator filing the decedent’s original income tax return also does not need Form 1310, but must attach a copy of the court certificate showing the appointment to that return.

Note the line between original and amended returns. If you are the court-appointed representative and you later file Form 1040-X or Form 843 to claim a refund, Form 1310 is required, and a copy of the court certificate must be attached to it — even if you already sent that certificate in with the original return.¹

How to Fill Out the Form

Form 1310 is a single page in three parts. You can download it from irs.gov.²

Part I

Enter the decedent’s full legal name, Social Security number, and date of death, then check one box — A, B, or C — to identify yourself. If you check Line A, you are done; the IRS will reissue the joint check in your name and mail it to you.¹

Part II

Line B and Line C filers answer questions here about whether a court has appointed a personal representative and whether the refund will be distributed under the laws of the state where the decedent lived. If you check Line C and answer “No” to the distribution question, the IRS will hold the refund until you produce either a court certificate of appointment or other evidence that state law entitles you to the money.¹

Answering “Yes” is a commitment. You are telling the IRS you will handle the refund according to the decedent’s will or, if there was no will, under your state’s rules for estates without one.

Part III

Sign and date the form. You are certifying under penalty of perjury that the information is true.¹

What to Attach

The supporting document depends on which box you checked.

Line B filers must attach a copy of the court certificate showing appointment as personal representative. A copy of the will is not accepted in its place. Attach the certificate every time, even if you sent one in before.

Line C filers should have proof of death, such as a death certificate or a formal government notification, but do not attach it to Form 1310. Keep it and send it only if the IRS asks.

Do not send receipts for funeral or other expenses. Form 1310 is only about who may receive the refund; it is not a claim for expense reimbursement.¹

When the Form Is Due

The decedent’s final income tax return is due on the same date it would have been due if the person were still alive. For a calendar-year taxpayer, that is April 15 of the year after death, regardless of when during the year the death occurred. If April 15 lands on a weekend or holiday, the deadline moves to the next business day. Form 1310 is attached to that return.³

If you miss the regular deadline, you still have time to claim the refund. The statute of limitations is three years from the original due date of the return or two years from when the tax was paid, whichever is later. After that window closes, the refund is gone for good.⁴

Where and How to Send It

Attach Form 1310 to the decedent’s final federal income tax return. Paper returns go to the IRS processing center for your area. Most tax software also supports electronic filing with Form 1310 included.⁵

The one exception is Line A. A surviving spouse asking for a joint check to be reissued sends Form 1310 by itself, since the return has already been filed.

How the Refund Arrives

For a Line A filer, the IRS issues a new check in the surviving spouse’s name and mails it.¹

For Line B and Line C filers, the refund belongs to the decedent’s estate. Form 1310 has no fields for bank routing or account numbers, so the refund usually comes as a paper check rather than by direct deposit.

Expect it to take a while. Returns filed for deceased taxpayers have historically taken longer to process than standard returns, and the IRS has acknowledged significant delays on returns filed with Form 1310, especially paper ones. E-filing is faster but still slower than a typical refund. Publication 559 walks through the broader process for survivors and estate administrators.³

What to Do With the Refund Once It Arrives

Cashing the check does not make the money yours to spend. A Line C claimant has already agreed to distribute the refund under the inheritance laws of the state where the decedent lived. If there is a will, the refund is an estate asset that goes to the named beneficiaries. If there is no will, it passes to heirs under state intestacy law.

Anyone acting as personal representative or handling estate assets has a duty to pay the estate’s debts, taxes, and expenses before distributing anything to heirs. Handing the refund out too early can leave you personally on the hook for what the estate still owes.

1
Internal Revenue Service. Form 1310 (Rev. December 2025) Statement of Person Claiming Refund Due a Deceased Taxpayer
2
Internal Revenue Service. About Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
3
Internal Revenue Service. Publication 559, Survivors, Executors, and Administrators
4
Office of the Law Revision Counsel. 26 U.S. Code 6511 – Limitations on Credit or Refund
5
Internal Revenue Service. File the Final Income Tax Returns of a Deceased Person