Key takeaways
– Form 1310 is filed to claim a tax refund on behalf of a taxpayer who has died and to tell the IRS who should receive that refund. (IRS)
– It must be mailed to the IRS — it cannot be e-filed. (IRS)
– Who files depends on the situation: surviving spouse, a beneficiary, or the executor/personal representative of the estate. If a court-appointed representative exists, that person generally files. (IRS / Investopedia)
– Supporting documentation is required: a death certificate and/or proof of appointment as personal representative. (IRS)
What is Form 1310?
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is a one-page IRS attachment used when a taxpayer dies before receiving a refund. It tells the IRS the taxpayer is deceased, identifies the person claiming the refund, and documents that the claimant has the legal right to receive it. Form 1310 is attached to the final individual tax return (Form 1040) or to other tax filings as needed. (IRS)
Who can file Form 1310?
– Surviving spouse: If the deceased filed a joint return with a spouse, the surviving spouse usually receives any refund and often does not need Form 1310 if the refund check is payable to both spouses. (IRS)
– Personal representative / executor: If a will exists and a personal representative (executor) is appointed, that person files and must usually provide a court certificate or other proof of appointment. (IRS)
– Beneficiary or family member: If there is no appointed representative, a surviving family member (child, other beneficiary) who is legally entitled to the refund can file Form 1310 and must provide a copy of the death certificate and answer the form’s questions. (IRS / Investopedia)
– If the estate will receive the refund (e.g., the estate files Form 1041), the refund should be issued to the estate and the personal representative handles distribution. (IRS / Investopedia)
When do you file Form 1310?
File Form 1310 when:
– A tax return was filed for a deceased taxpayer and a refund is due but not yet issued at the time of death; and
– The refund cannot be (or is not) paid directly to a surviving joint filer or to an account in an appropriate name. (IRS)
How to file Form 1310 — step-by-step
1. Determine who should claim the refund
• Was the return filed jointly? If so, the surviving spouse is usually the payee.
• Is there a court-appointed personal representative? That person generally is the claimant.
• If no representative, identify the entitled heir or beneficiary under state law.
2. Prepare the final tax return
• Prepare and sign the final individual Form 1040 (checking the box “Deceased” and noting the date of death where requested). For income arising after death, the estate may need to file Form 1041 if income exceeds the filing threshold. (IRS)
3. Complete Form 1310
• Answer the identifying questions and indicate your relationship to the deceased.
• Sign and date the form where required.
• If you are the personal representative, attach a certified copy of the court certificate of appointment (or other documentation the IRS requires).
• If there is no personal representative, attach a copy of the death certificate and any other requested documentation. (IRS Form 1310 instructions)
4. Attach Form 1310 and supporting documents to the tax return
• Attach Form 1310 and copies of the death certificate and/or court documents to the return that reports the refund (e.g., the final Form 1040). If filing Form 1041 for the estate, attach Form 1310 as instructed when the refund should be issued to the estate. (IRS)
5. Mail the return and Form 1310
• Form 1310 cannot be e-filed. Mail the assembled return and attachments to the IRS address where you would normally send that return (the same IRS service center that handles the type of return you are filing). See the IRS instructions for the correct mailing address for the specific form and state. (IRS)
What documentation is required?
– If you are the personal representative: certified court appointment or court certificate showing your authority to act for the estate. (IRS)
– If no personal representative: a copy of the death certificate and answers to Form 1310 questions proving entitlement. (IRS)
– If the surviving spouse is requesting a refund from a joint return and the refund is payable to both spouses, the IRS may not require a death certificate. (IRS)
Practical example
Scenario: A woman dies on Jan. 3. She has no will and no personal representative has been appointed. She is due a $500 refund for a tax year for which she filed a return but died before the IRS issued the refund.
– Her daughter, as an heir/beneficiary, prepares the deceased’s final Form 1040 and completes Form 1310.
– The daughter attaches a copy of the death certificate and mails the return plus Form 1310 to the appropriate IRS center.
– The IRS reviews the documentation and issues the refund to the daughter (or to the estate if appropriate) once entitlement is verified. (Investopedia / IRS guidance)
Who gets the refund of a deceased person?
– If the deceased filed a joint return, the surviving joint filer normally receives the refund.
– If the refund is payable only to the deceased, it generally goes to the estate and is distributed under the will or state intestacy laws; the personal representative or entitled heir must claim it using Form 1310. (IRS / Investopedia)
What to do if the IRS issues a check made out to the deceased
– Do not deposit a check made out solely to the deceased into an account in a different name unless you are the legal representative and the bank permits it.
– The proper approach is to follow the Form 1310 procedure and provide the required documentation (or endorse as required by the bank only if the bank accepts such endorsement with proof of legal authority). Many executors request the IRS send a paper check to the estate rather than direct deposit. (Investopedia / IRS)
Where to mail Form 1310
– Mail Form 1310 and the tax return to the IRS address for the specific return you are filing — generally the same address you would use for that return and state. The IRS provides mailing addresses by form and state in the form instructions. If uncertain, consult the IRS “Where to File” for the form involved. (IRS)
Filling out Form 1310 — practical tips
– Fill in the deceased taxpayer’s name, SSN, and the date of death.
– Clearly identify your name, address, relationship to the deceased, and your claim to the refund.
– Attach clear copies (not originals) of the death certificate and of any court appointment documents. Keep originals for your records.
– If you are the personal representative, attach a certified copy of your appointment papers to show authority.
– If you expect the refund to be issued to an estate account or the executor, request a paper check to avoid banking complications with account names. (IRS / Investopedia)
When the estate must file its own return
– If the estate receives income after death (for example, interest, dividends, rents) and the income exceeds $600 for the tax year, the estate may need to file Form 1041 (U.S. Income Tax Return for Estates and Trusts). If Form 1041 is filed and the refund is due to the estate, the refund will be issued to the estate. (IRS / Investopedia)
Common questions
– Can I e-file Form 1310? No. Form 1310 must be mailed to the IRS. (IRS)
– Does a surviving spouse always need to file Form 1310? No. If a joint return was filed and the refund is payable to both joint filers, the surviving spouse typically does not need to submit Form 1310 or a death certificate for the refund. (IRS)
– What if no will and no personal representative? An heir or beneficiary can file Form 1310 with a copy of the death certificate; state intestacy rules determine who is entitled. (Investopedia)
Checklist before mailing
– Final Form 1040 (or other relevant tax return), checked for “deceased” where applicable
– Completed Form 1310
– Copy of the death certificate (if required)
– Court certificate of appointment / letters testamentary (if you are the personal representative)
– Any other documentation requested by the IRS
– Mail to the correct IRS address for that form and state
The bottom line
Form 1310 is the IRS mechanism for claiming a refund due a taxpayer who died before receiving it. The correct claimant (surviving spouse, personal representative, or heir) must complete the form and provide documentation proving entitlement. Because Form 1310 cannot be e-filed, the signed form and supporting documents must be mailed to the appropriate IRS address. When in doubt about who should claim the refund or what documents are needed, consult the IRS instructions for Form 1310 or seek help from a tax professional or the probate court in the decedent’s state. (IRS / Investopedia)
Sources
– IRS, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer (and instructions).
– IRS, Filing the Final Return(s) of a Deceased Taxpayer.
– IRS, Topic No. 356, Decedents.
– Investopedia, “Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer.”
– Provide the most common mailing addresses for Form 1040/Form 1310 by state, or
– Draft a sample filled Form 1310 and a cover letter you can use when mailing the return and attachments.