1310 Statement of Person Claiming Refund Due a Deceased Taxpa

1310

Statement of Person Claiming
Refund Due a Deceased Taxpayer

Form
(Rev. December 2021)
Department of the Treasury
Internal Revenue Service

▶ Go

OMB No. 1545-0074

to www.irs.gov/Form1310 for the latest information.
▶ See instructions below and on back.

Attachment
Sequence No. 87

Tax year decedent was due a refund:
Calendar year

, or other tax year beginning

, 20

Name of decedent. If filing a joint return and both taxpayers are deceased, complete a
Form 1310 for each. See instructions.

, and ending

, 20
Decedent’s social security number

Date of death

Please Name of person claiming refund
print
or
type Home address (number and street). If you have a P.O. box, see instructions.

Your social security number
Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.

Part I

Check the one box that applies to you. You must also complete Part III below. See instructions.

A
B

Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse.

C

Person, other than A or B, claiming refund for the decedent’s estate. Also, complete Part II.

Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment, unless
previously filed.

Part II

Complete this part only if you checked the box on line C above.
Yes

No

1
Did the decedent leave a will? . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a Has a court appointed a personal representative for the estate of the decedent? . . . . . . . . . .
b If you answered “No” to 2a, will one be appointed? . . . . . . . . . . . . . . . . . . . .
If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.
3
As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws
of the state where the decedent was a legal resident? . . . . . . . . . . . . . . . . . . .
If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment
as personal representative or other evidence that you are entitled under state law to receive the refund.

Part III

Signature and verification. All filers must complete this part.

I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to the
best of my knowledge and belief, it is true, correct, and complete.
Signature of person claiming refund ▶

Date ▶

Phone no. (optional)

General Instructions
Future developments. For the latest information about
developments related to Form 1310 and its instructions, such as
legislation enacted after they were published, go to
www.irs.gov/Form1310.

Purpose of Form
Use Form 1310 to claim a refund on behalf of a deceased
taxpayer.

Who Must File
If you are claiming a refund on behalf of a deceased taxpayer,
you must file Form 1310 if:
• You are NOT a surviving spouse filing an original or amended
joint return with the decedent; and
• You are NOT a personal representative (defined later) filing,
for the decedent, an original Form 1040, 1040-SR, 1040A,
1040EZ, 1040NR, or 1040-NR that has the court certificate
showing your appointment attached.
Example. Assume Mr. Green died on January 4 before filing
his tax return. On April 3 of the same year, you were appointed
by the court as the personal representative for Mr. Green’s
estate and you file Form 1040 for Mr. Green. You do not need to
For Privacy Act and Paperwork Reduction Act Notice, see page 2.

file Form 1310 to claim the refund on Mr. Green’s tax return.
However, you must attach to his return a copy of the court
certificate showing your appointment.

Where To File
If you checked the box on line A, you can return the joint-name
check with Form 1310 to your local IRS office or the Internal
Revenue Service Center where you filed your return. If you
checked the box on line B or line C, then:
• Follow the instructions for the form to which you are attaching
Form 1310; or
• Send it to the same Internal Revenue Service Center where
the original return was filed if you are filing Form 1310
separately. If the original return was filed electronically, mail
Form 1310 to the Internal Revenue Service Center designated
for the address shown on Form 1310 above. See the
instructions for the original return for the address.

Personal Representative
For purposes of this form, a personal representative is the
executor or administrator of the decedent’s estate, as
appointed or certified by the court. A copy of the decedent’s will
cannot be accepted as evidence that you are the personal
representative.
Cat. No. 11566B

Form 1310 (Rev. 12-2021)

Page 2

Form 1310 (Rev. 12-2021)

Additional Information
For more details, see Death of a Taxpayer in the instructions for
your return, or get Pub. 559, Survivors, Executors, and
Administrators.

Specific Instructions
Name of Decedent
If you are filing a joint return for spouses who are both deceased
and you are required to file Form 1310 (see Who Must File,
earlier), you must do the following.
• Complete a separate Form 1310 for each spouse.
• Attach both of these completed Forms 1310 to the return.
Note: If a refund is due, following these steps will assist in the
timely release of the refund.

P.O. Box
Enter your box number only if your post office does not deliver
mail to your home.

Foreign Address
If your address is outside the United States or its possessions or
territories, enter the information in the following order: city,
province or state, and country. Follow the country’s practice for
entering the postal code. Do not abbreviate the country name.

Line A
Check the box on line A only if you received a refund check in
your name and your deceased spouse’s name. You can return
the joint-name check marked “VOID” along with Form 1310 to
your local IRS office or the Internal Revenue Service Center
where you filed your return, along with a written request for
reissuance of the refund check. A new check will be issued in
your name and mailed to you.

Line B
Check the box on line B only if you are the decedent’s courtappointed or certified personal representative claiming a refund
for the decedent on Form 1040X (1040-X beginning with the
January 2020 revision), Amended U.S. Individual Income Tax
Return; or Form 843, Claim for Refund and Request for
Abatement. You must attach a copy of the court certificate
showing your appointment. But if you have already sent the
court certificate to the IRS, complete Form 1310 and write
“Certificate Previously Filed” at the bottom of the form.

Line C
Check the box on line C if you are not a surviving spouse
requesting reissuance of a refund check received in your name
and your deceased spouse’s name and if there is not a courtappointed or certified personal representative. You must also
complete Part II. If you check the box on line C, you must have
proof of death.
The proof of death is a copy of either of the following.
• The death certificate.
• The formal notification from the appropriate government office
(for example, Department of Defense) informing the next of kin
of the decedent’s death.

Do not attach the death certificate or other proof of death to
Form 1310. Instead, keep it for your records and provide it if
requested.
Example. Your father died on August 25. You are his sole
survivor. Your father did not have a will and the court did not
appoint a personal representative for his estate. Your father is
entitled to a $300 refund. To get the refund, you must complete
and attach Form 1310 to your father’s final return. You should
check the box on Form 1310, line C; answer all the questions in
Part II; and sign your name in Part III. You must also keep a
copy of the death certificate or other proof of death for your
records.

Lines 1–3
If you checked the box on line C, you must complete lines 1
through 3.

Privacy Act and Paperwork Reduction Act
Notice
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. This information will be used
to determine your eligibility pursuant to Internal Revenue Code
section 6012 to claim the refund due the decedent. Code
section 6109 requires you to provide your social security
number and that of the decedent. You are not required to claim
the refund due the decedent, but if you do so, you must provide
the information requested on this form. Failure to provide this
information may delay or prevent processing of your claim.
Providing false or fraudulent information may subject you to
penalties. Routine uses of this information include providing it to
the Department of Justice for use in civil and criminal litigation,
to the Social Security Administration for the administration of
Social Security programs, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for use in
administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and
state agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat
terrorism. You do not have to provide your phone number.
You are not required to provide the information requested on
a form unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by
Code section 6103.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For
the estimated averages, see the instructions for your income tax
return.
If you have suggestions for making this form simpler, we
would be happy to hear from you. See the instructions for your
income tax return.