Form 1310 in 2025: How to Claim Deceased Taxpayer Refunds and Who Should File

Understanding IRS Form 1310: Claiming Refunds for Deceased Taxpayers

IRS Form 1310, officially titled 'Statement of Person Claiming Refund Due a Deceased Taxpayer,' is used to request a federal tax refund when a taxpayer has passed away. This form notifies the IRS that the refund is being claimed by the deceased's beneficiary or estate representative.

Typically, Form 1310 is submitted alongside the final tax return of the deceased, often Form 1040, and may include additional filings if the estate or trust generates income after the taxpayer’s death but before asset distribution.

Key Highlights

• Form 1310 serves to claim a tax refund for a deceased taxpayer’s estate or beneficiary.
• It informs the IRS of the taxpayer’s death and directs refund payments accordingly.
• Eligible filers include the surviving spouse, other beneficiaries, or court-appointed estate representatives.
• The form accompanies the final 1040 tax return reflecting income earned during the year of death.
• Executors are advised to request refunds via paper checks to avoid bank deposit complications.

Who Is Authorized to File Form 1310?

Generally, the surviving spouse, named beneficiaries, or the estate’s executor files Form 1310. The process depends on the existence of a will or court-appointed personal representative.

• If a will exists, the named executor handles filing.
• Without a will, probate court appoints an administrator or personal representative, often prioritizing spouses and close relatives.

Probate rules differ by state, but courts typically follow a hierarchy to determine the appropriate representative.

Important Note

The estate’s executor holds responsibility for submitting Form 1310.

Step-by-Step Guide to Filing Form 1310

This form is submitted as an attachment to the deceased’s final Form 1040 tax return. If the estate earns income exceeding $600 annually, Form 1041 must also be filed with Form 1310.

When Form 1310 accompanies Form 1041, refunds are issued to the estate, not individuals.

Executors should always opt for receiving refunds via physical checks, as banks often restrict deposits into accounts not matching the refund payee’s name.

Critical Filing Information

Form 1310 cannot be electronically filed and must be mailed to the IRS.

The form requires identification details, legal documentation of the executor’s appointment, and justification for the refund claim.

A surviving spouse requesting a refund check payable to both spouses does not need to submit a death certificate, since prior tax years include both names.

Personal representatives must attach court-issued certificates; if none exist, a death certificate and answers to form questions are required.

Practical Example of Filing Form 1310

Consider a scenario where a woman dies on January 3 without leaving a will or a court-appointed representative. She was entitled to a $500 IRS refund at her death. Her daughter must file Form 1310 with the final Form 1040 and mail them to the IRS.

• The daughter selects 'other' on Part I, line C of Form 1310.
• She answers estate-related questions in Part II and signs in Part III.
• Although not required, she retains her mother’s death certificate for her records.

Who Receives a Deceased Person’s Tax Refund?

The refund is usually received by the surviving spouse or the estate’s representative, who files the final tax return indicating the taxpayer’s death.

Handling IRS Checks Made Out to Deceased Taxpayers

If a refund check is issued after the taxpayer’s death, a jointly filed spouse can deposit the check normally. Otherwise, Form 1310 must be filed to redirect the refund to the rightful beneficiary or the estate.

Filing Responsibilities for Form 1310

The primary beneficiary, whether spouse, child, or family member, files Form 1310. Without a will, the probate court appoints an executor responsible for submitting the form to notify the IRS and claim the refund.

Where to Send Form 1310

Mail the form to the IRS Center where the original tax return was filed.

How to Complete Form 1310

This one-page form is straightforward, providing instructions to notify the IRS of the taxpayer’s death and claim any due refund. The form is downloadable from the official IRS website.

Summary

Form 1310 is a necessary document filed with the IRS to claim a deceased taxpayer’s refund, typically submitted by the surviving spouse, beneficiary, or estate executor. If no will exists, a probate court appoints an executor who handles the filing. This form must be mailed and cannot be submitted electronically.

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