What Is Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer?
Form 1310 is a tax form that is used to claim a refund for a deceased taxpayer. Form 1310 informs the Internal Revenue Service (IRS) that a taxpayer has died and that a refund is being claimed by their beneficiaries and/or estate. The form is filed as part of a complete tax return and may also include additional forms to report income from the estate or trust after the taxpayer's death but before the transfer of any assets. Form 1310 is usually filed by a beneficiary of the deceased or by the executor of the estate of the deceased.
- Form 1310 is an IRS form used to claim a federal tax refund for the beneficiary of a recently deceased taxpayer.
- This one-page form notifies the IRS that a taxpayer has died and directs it to send the refund to the beneficiary.
- The form may be filed by the surviving spouse, another beneficiary, or a court-appointed representative of the estate.
- Form 1310 is an attachment to Form 1040, which acts as the deceased's final tax form by recording income received in the year of the person's death.
- It's always a good idea for executors to request a paper check rather than a direct deposit.
Who Can File Form 1310?
The surviving spouse, another beneficiary, or the executor of an estate generally files IRS Form 1310. But it all depends if the deceased has a will or note.
- If the deceased has a will, the executor named in the will is responsible for preparing and filing this form
- In the absence of a will, a probate court names an individual to handle the executor’s duties. This person is also known as a personal representative or administrator
Probate court procedures vary by state. Generally, the court will consider the hierarchy of candidates before naming a personal representative. The list begins with a spouse and other close relatives and continues as necessary to include more distant relatives and even creditors.
The executor of the estate of the deceased is responsible for filing Form 1310.
How to File Form 1310
Form 1310 is an attachment to the standard Form 1040 tax return which must be prepared on behalf of the beneficiaries.
The executor may also need to file taxes owed by the estate rather than the individual. In this case, the representative will be required to file Form 1041 along with Form 1310. Form 1041 is required only if the estate generates more than $600 in income per year. If filing a Form 1310 along with a Form 1041, the IRS will issue the refund to the estate rather than to any individual.
Executors should always request that any tax refund be paid with a physical check rather than an electronic refund. Most banks will not deposit money to an account under a different name without special authorization.
Form 1310 must be mailed to the IRS. It cannot be efiled.
Form 1310 asks a series of identifying questions and requests legal documentation of the taxpayer's status and the executor's appointment. First, it asks the individual who fills out the form to justify the request for the refund.
A surviving spouse need not submit a death certificate if the request is for a refund check made out to both spouses. This is because refunds in earlier years would have referenced both taxpayers' names.
A personal representative must submit the appropriate court certificate in order to request a refund. In the absence of a court appointment, the filing individual must submit a copy of the death certificate and answer questions on Form 1310.
All pages of Form 1310 are available on the IRS website.
Example of Form 1310
Let's say a woman died on January 3, leaving one daughter and no will in place. There is also no personal representative appointed by the court. However, she was due a $500 tax refund from the IRS at the time of her death. In this case, the daughter must file Form 1310 along with a final 1040 tax return and mail it to the IRS.
- Since she is a daughter and not a surviving spouse, she will check the box for "other" on Form 1310 located in Part I, line C.
- Part II contains a few brief questions related to the deceased and her estate.
- Part III is the signature of the filer.
- The daughter does not need to send a copy of her mother's death certificate as proof but she should keep it for her records.
What Should I Do With an IRS Check Made Out to a Deceased Person?
This assumes that a taxpayer filed a tax return but died before receiving a refund check. If there is a surviving spouse who filed jointly with the deceased, the refund will be made out to both of them and can be deposited as usual. In all other cases, it is appropriate to file form 1310 requesting a refund in the name of the beneficiary or the estate of the deceased.
Who Should File Form 1310?
Form 1310 is filed by the primary beneficiary of the estate of the deceased. This may be the spouse, a child, or another family member of the deceased. If the person did not leave a will, a probate court will name an executor. That person is then responsible for Form 1310. The purpose of the form is to notify the IRS that a taxpayer has died and to direct the agency to send any refund owed to the appropriate beneficiary.
Where Do I Mail Form 1310?
You'll mail Form 1310 to the same Internal Revenue Service Center where the original tax return was filed.
How Do I Fill Out Form 1310?
Form 1310 is a fairly straightforward one-page document. The purpose of the form is to notify the IRS that a taxpayer has died and that the tax refund that was due to that person should instead be sent to a surviving spouse or another beneficiary. Line-by-line instructions appear on the form, which can be downloaded on the IRS site.
The Bottom Line
Form 1310 is a tax form that is filed with the IRS to request a tax refund for a deceased individual. This form is typically filed by a surviving spouse, another beneficiary, or the executor of the deceased's estate. If there is no will, though, the probate court will appoint an executor who will be responsible to complete the filing. This form cannot be e-filed and must be mailed directly to the IRS.