Form 1310: Statement Of Person Claiming Refund Due A Deceased Taxpayer


DEFINITION of 'Form 1310: Statement Of Person Claiming Refund Due A Deceased Taxpayer'

A tax form distributed by the Internal Revenue Service (IRS) and used by taxpayers looking to claim a refund on behalf of a deceased person. Form 1310 should be used unless the filer is a surviving spouse submitting a joint return, or if the filer is a personal representative filing an original Form 1040 for the deceased - in which case a court certificate must be attached indicating the appointment of the personal representative.

BREAKING DOWN 'Form 1310: Statement Of Person Claiming Refund Due A Deceased Taxpayer'

Form 1310 is used to match the taxpayer claiming the refund with the deceased. It also provides information on whether a will was left. States have different rules regarding the pay out of the refund. By submitting the form, the taxpayer agrees to abide by the applicable state law.

  1. Final Return For Decedent

    The final tax return filed for an individual in the year of that ...
  2. Tax Refund

    The return of excess amounts of income tax that a taxpayer has ...
  3. Tax Return

    1. The tax form or forms used to file income taxes with the Internal ...
  4. Internal Revenue Service - IRS

    A United States government agency that is responsible for the ...
  5. Will

    A legally enforceable declaration of how a person wishes his ...
  6. 1040 Form

    The standard Internal Revenue Service (IRS) form that individuals ...
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