The IRS 1310 form is used to claim a refund on behalf of a deceased taxpayer. This form allows the executor or administrator of the estate to receive any tax refunds owed to the deceased. Understanding how to properly complete and submit this form can help ensure that the refund process goes smoothly.
The IRS 1310 form plays a crucial role in the tax landscape, particularly for individuals navigating the complexities of estate and inheritance matters. This form is primarily used to claim a refund on behalf of a deceased taxpayer, ensuring that the rightful beneficiaries receive any funds owed by the IRS. When a taxpayer passes away, their estate may be eligible for a refund if they overpaid taxes in the year of their death. The form requires specific information, including the deceased's details and the relationship of the claimant to the deceased, making it vital for executors and personal representatives. Additionally, the IRS 1310 form helps streamline the process of transferring tax refunds to heirs, providing a clear pathway for those left behind to settle financial matters. Understanding the nuances of this form can alleviate potential confusion and facilitate a smoother transition during a challenging time.
Form 1310
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service
Statement of Person Claiming Refund Due a Deceased Taxpayer
Go to www.irs.gov/Form1310 for the latest information.
See instructions below and on back.
OMB No. 1545-0074
Attachment Sequence No. 87
Tax year decedent was due a refund:
Calendar year
, or other tax year beginning
, 20
, and ending
Please
print
or
type
Name of decedent. If filing a joint return and both taxpayers are deceased, complete a
Date of death
Decedent’s social security number
Form 1310 for each. See instructions.
Name of person claiming refund
Your social security number
Address of person claiming refund (number and street). If you have a P.O. box, see instructions.
Apt. no.
City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.
Part I Check only one box. Complete Part II only if you check the box on line C. However, you must complete Part III.
A B
C
Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse.
Court-appointed or certified personal representative (defined below) claiming a refund on Form 1040-X or Form 843. If you check the box on line B, you must attach a court certificate showing your appointment, even if you have previously filed that certificate with the IRS.
Person, other than A or B, claiming refund for the decedent’s estate. If you check the box on line C, you must complete Part II.
Part II Complete this part only if you checked the box on line C above.
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.
3As 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.
Yes
No
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.
What’s New
If you checked the box on line B in Part I, you must attach your court certificate to the Form 1310, even if you have already filed that certificate with the IRS.
Purpose of Form
Use Form 1310 to claim a refund on behalf of a deceased taxpayer.
Who Must File
You must file Form 1310 if the description in line A, line B, or line C on the form above applies to you. For more details on these descriptions, see Line A, Line B, and Line C, later.
Don’t file Form 1310 if you are claiming a refund on behalf of a deceased taxpayer, and:
•You are a surviving spouse filing an original or amended joint return with the decedent; or
•You are a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040-NR, or 1040-SS 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 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, file Form 1310 as follows.
•If you are attaching Form 1310 to a form, follow the instructions for the form to which you are attaching the Form 1310. Form 1310 can be filed electronically when it is attached to a Form 1040, 1040-SR, 1040-NR, or 1040-SS being filed electronically.
•If you are filing Form 1310 separately, send it to the same Internal Revenue Service Center where the original return was filed. If the original return was filed electronically, mail Form 1310 to the Internal Revenue Service Center designated for the address shown on your completed Form 1310 above. See the instructions for the original return for the address.
For Privacy Act and Paperwork Reduction Act Notice, see page 2.
Cat. No. 11566B
Form 1310 (Rev. 12-2025) Created 8/18/25
Form 1310 (Rev. 12-2025)
Page 2
To locate your local IRS office, go to
TIP https://apps.irs.gov/app/office-locator/. Information for where to file a paper Form 1040, 1040-SR, 1040- NR, or 1040-SS is available at www.irs.gov/filing/ where-to-file-forms-beginning-with-the-number-1 and for Form 843 at www.irs.gov/filing/where-to-file- forms-beginning-with-the-number-8.
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.
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 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 court- appointed or certified personal representative claiming a refund for the decedent on Form 1040-X, Amended U.S. Individual Income Tax Return; or Form 843, Claim for Refund and Request for Abatement. You must attach, to the Form 1310, a copy of the court certificate showing your appointment, even if you have already sent the court certificate to the IRS.
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 court- appointed 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 territories 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 don’t have to provide your phone number.
You aren’t 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.
After gathering the necessary information, you are ready to fill out the IRS Form 1310. This form is essential for individuals claiming a refund on behalf of a deceased taxpayer. Follow the steps below to complete the form accurately.
IRS Form 1310 is a tax form used by individuals to claim a refund on behalf of a deceased taxpayer. When a person passes away and is due a tax refund, the surviving spouse or another representative can use this form to request the refund. It essentially allows the IRS to process the refund to the appropriate person.
Form 1310 needs to be filed by anyone who is claiming a refund for a deceased taxpayer. This includes the surviving spouse or a personal representative of the deceased. If the deceased person’s tax return shows a refund due and they have passed away, Form 1310 must accompany the tax return to claim that refund.
You should file Form 1310 when you are submitting the final tax return for the deceased taxpayer. This is typically done for the tax year in which they passed away. Ensure that you file the form along with the deceased’s final return to avoid delays in processing the refund.
Form 1310 requires several pieces of information, including:
Yes, you may need to attach certain documents. If you are the surviving spouse, you generally do not need to provide additional documentation. However, if you are a personal representative, you may need to include documentation proving your authority, such as a court appointment or a will.
You can submit Form 1310 along with the final tax return for the deceased taxpayer. If you are filing electronically, ensure that your tax software allows for the submission of Form 1310. For paper filings, include it with the completed tax return and mail it to the appropriate IRS address.
After submission, the IRS will review the form and the final tax return. If everything is in order and the refund is approved, the IRS will issue the refund to the person who filed the form. Processing times can vary, so it may take several weeks to receive the refund.
IRS Form 1310 can be found on the official IRS website. It is available for download in PDF format, allowing you to print it out and fill it in. Make sure to use the most recent version of the form to ensure compliance with current tax regulations.
Filling out the IRS Form 1310 can seem daunting, but it’s essential to get it right to ensure your tax matters are handled properly. One common mistake is failing to sign the form. Many individuals overlook this crucial step, believing that their submission is complete without a signature. Remember, a signature is not just a formality; it confirms your intent and validates the document.
Another frequent error is neglecting to provide the necessary identification details. When filling out the form, it’s vital to include the deceased taxpayer's information accurately. This includes their Social Security number and the date of death. Incomplete or incorrect information can lead to delays or even rejection of your claim.
People often forget to check the box that indicates the reason for filing the form. This box is essential as it clarifies the purpose of your submission. Whether you are claiming a refund or addressing an estate issue, specifying the reason helps the IRS process your request efficiently.
In addition, some individuals mistakenly assume that all forms can be submitted electronically. While many IRS forms can be filed online, the 1310 form must typically be mailed in. Failing to send it through the correct channels can lead to unnecessary complications and delays.
Another common oversight is not including the required documentation. Supporting documents, such as a copy of the death certificate or proof of your relationship to the deceased, may be necessary. Without these, your claim could be delayed or denied, so it’s crucial to double-check that you have included all necessary attachments.
Lastly, many people underestimate the importance of keeping copies of everything submitted. After filing the 1310 form, retaining a copy for your records is wise. This way, if any issues arise, you have documentation to reference. It’s a simple step that can save you time and stress in the future.
The IRS 1310 form is crucial for claiming a refund on behalf of a deceased taxpayer. However, several other forms and documents may be necessary to support this claim. Below is a list of commonly used forms and documents that can accompany the IRS 1310 form, each serving a specific purpose in the process.
Gathering these documents ensures a smoother process when filing the IRS 1310 form. Each document plays a vital role in validating the claim and facilitating the refund process for the deceased taxpayer's estate.
The IRS Form 1310 is similar to Form 1040, which is the standard individual income tax return. Both forms are used by taxpayers to report income and claim deductions. However, while Form 1040 is primarily for reporting annual income, Form 1310 specifically addresses situations where a taxpayer has passed away, allowing for the claim of a refund on behalf of the deceased. This distinction is crucial for ensuring that the correct party receives any funds owed to the estate.
Another document that shares similarities with Form 1310 is Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return. Like Form 1310, Form 706 deals with the financial affairs of a deceased individual. However, Form 706 focuses on the estate tax liability, calculating the total value of the deceased's estate and determining any taxes owed. Both forms require detailed financial information but serve different purposes in the context of estate management.
Form 3903, which is used for moving expenses, can also be compared to Form 1310. Both forms allow taxpayers to claim specific deductions or refunds. While Form 3903 helps individuals recover costs associated with moving for work, Form 1310 enables the filing for a refund on behalf of a deceased taxpayer. Both require documentation to substantiate the claims made, ensuring that the IRS has the necessary information to process each request accurately.
Form 8821, the Tax Information Authorization, is another document that bears similarity to Form 1310. Both forms involve the transfer of rights or claims, but in different contexts. Form 8821 allows a designated individual to receive tax information on behalf of another person, while Form 1310 is used to claim a refund for a deceased taxpayer. Each form requires specific identification details to ensure that the right individuals are authorized to act on behalf of others.
Form 4506, Request for Copy of Tax Return, can also be likened to Form 1310. Both forms involve requests related to tax documents. Form 4506 allows individuals to obtain copies of their past tax returns, which may be necessary when filing Form 1310 to prove eligibility for a refund. Both forms require personal information and signatures, ensuring that the IRS maintains security and privacy throughout the process.
Form 1041, the U.S. Income Tax Return for Estates and Trusts, is another document that relates to the financial affairs of a deceased individual. While Form 1310 is used to claim refunds for deceased taxpayers, Form 1041 is filed to report income generated by the estate or trust. Both forms require careful attention to detail and an understanding of tax obligations, but they serve different roles in managing the financial responsibilities of a deceased person's estate.
Form 8822, Change of Address, can also be compared to Form 1310. Both forms involve updating information with the IRS. Form 8822 is used to inform the IRS of a change in address, while Form 1310 is submitted when claiming a refund for a deceased taxpayer. Although they serve different functions, both forms are essential for ensuring that the IRS has accurate information regarding taxpayers and their estates.
Lastly, Form 9465, the Installment Agreement Request, shares a connection with Form 1310. Both forms are used to communicate with the IRS regarding financial matters. Form 9465 allows taxpayers to set up a payment plan for their tax liabilities, while Form 1310 is used to claim a refund for a deceased taxpayer. Each form requires specific information about the taxpayer's financial situation, ensuring that the IRS can process requests appropriately.
When filling out the IRS Form 1310, it’s important to approach the process with care. This form is used to claim a refund on behalf of a deceased taxpayer. Here are some essential dos and don’ts to keep in mind:
By following these guidelines, you can navigate the process of filling out the IRS Form 1310 more smoothly. Attention to detail will help you avoid common pitfalls and ensure that your claim is processed efficiently.
The IRS Form 1310 is often misunderstood. Below are some common misconceptions about this form, along with clarifications to help you understand its purpose and requirements.
Understanding these misconceptions can help you navigate the process of claiming a refund for a deceased taxpayer more effectively. Always ensure that you have the correct information before proceeding with any tax-related matters.
The IRS 1310 form is essential for certain tax situations. Here are key takeaways to consider:
Remember, proper completion of the IRS 1310 form is crucial to ensure that the rightful beneficiaries receive any tax refunds owed.
Free IRS 1310 Template in PDF