Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer

What Is Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer?

Form 1310 is a tax form that notifies the Internal Revenue Service (IRS) of the decease of a taxpayer during the tax year and claims any refund that is due to the person's beneficiaries or estate.

The form is filed as part of a complete tax return. This includes the standard Form 1040, which records the deceased person's income for the year. In some cases, it is also necessary to file Form 1041, which records any income that an estate or trust received after the taxpayer's death but before the assets were transferred to the beneficiary.

Form 1310 is usually filed by a beneficiary of the deceased or by the executor of the estate of the deceased.

Key Takeaways

  • IRS Form 1310 is used to claim a federal tax refund for the surviving spouse or another 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 or other beneficiary or by a court-appointed representative of the estate.
  • Form 1310 is an attachment to the standard Form 1040. This will be the deceased's final tax form, recording income received in the year of the person's death.

Who Can File Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer?

In general, a surviving spouse or other beneficiary or the executor of an estate files IRS Form 1310.

If the deceased had a will, the executor named in the will is responsible for this filing.

In the absence of a will, a probate court will name an individual to handle the executor’s duties. This person is also known as a personal representative or administrator.

Probate court procedures vary from state to state. Generally, the court will consider a hierarchy of candidates to serve as 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: Statement of Person Claiming Refund Due a Deceased Taxpayer

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. The 1041 form 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 filer of the form to justify requesting 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.

IRS Form 1310
IRS Form 1310 Revised December 2021.

Investopedia

All pages of Form 1310 are available on the IRS website.

Example of IRS Form 1310

For example, let's say a woman has died on March 30th of the year, leaving one daughter. Unfortunately, the deceased did not have a will in place, and no personal representative has been appointed by the court. However, she was due a $500 tax refund from the IRS at the time of her death.

The daughter must file Form 1310, along with a final 1040 tax return, and mail it to the IRS.

In this case, the beneficiary is not a spouse but a daughter. She will check the box for "other" on Form 1310 located in Part One, 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 IRS Form 1310?

IRS Form 1310 is filed by the main 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 IRS 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 IRS Form 1310?

Form 1310 is a fairly straightforward one-page document.

Its purpose 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.

Article Sources
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  1. Internal Revenue Service. "Publication 559, Survivors, Executors, and Administrators," Pages 4-5.

  2. Internal Revenue Service. "Deceased Taxpayers – Understanding the General Duties as an Estate Administrator."

  3. Internal Revenue Service. "Filing the Final Return(s) of a Deceased Taxpayer."

  4. Internal Revenue Service. "Publication 559, Survivors, Executors, and Administrators, " Pages 15-16.

  5. Internal Revenue Service. "About Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer."

  6. Internal Revenue Service. "Form 1310."

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