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The form includes identification details for the decedent and the person claiming the refund, with checks for the filer’s category such as surviving spouse, court-appointed personal representative, or other estate claimant. Signature and verification are required. 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November 2005) Department of the Treasury Internal Revenue Service | 􀀁 See instructions below and on back. | OMB No. 1545-0074 |\n| --- | --- | --- |\n|  |  | Attachment\u003Cbr>Sequence No. 87 |\n\nForm  \n1310  \nStatement of Person Claiming Refund Due a Deceased Taxpayer  \nTax year decedent was due a refund:  \nCalendar year , or other tax year beginning , 20 , and ending , 20  \n\n| Please\u003Cbr>print\u003Cbr>or\u003Cbr>type | Name of decedent | Date of death / / | Decedent’s social security number\u003Cbr>|  |\n| --- | --- | --- | --- | --- |\n|  | Name of person claiming refund |  | Your social security number\u003Cbr>|  |\n|  | Home address (number and street). If you [have a P.O. box](have a P.O. box), see instructions. |  |  | [Apt. no](Apt. no). |\n|  | City, town or post office, state, and ZIP code. If you have a foreign address, see instructions. |  |  |  |\n\n Part I  Check the box that applies to you. Check only one box. Be sure to complete Part III below.  \nA  \nB  \nC  \nSurviving spouse requesting reissuance of a refund check (see instructions) .  \nCourt-appointed or certified personal representative (defined below) . Attach a court certificate showing your appointment, unless previously filed (see instructions) .  \nPerson, other than A or B, claiming refund for the decedent’s estate (see instructions) . Also, complete Part II.  \n Part II Complete this part only if you checked the box on line C above.  \nYes No  \n1 Did the decedent leave a will?  \n2a Has a court appointed a personal representative for the estate of the decedent?  \nb If you answered “No” to 2a, will one be appointed?  \nIf you answered “Yes” to 2a or 2b, the personal representative must file for the refund.  \n3 As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws of the state where the decedent was a legal resident?  \nIf you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.  \n\n|  Part III  Signature and verification. All filers must complete this part. |  |\n| --- | --- |\n| I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to the best of my knowledge and belief, it is true, correct, and complete.\u003Cbr>Signature of person claiming refund 􀀁 Date 􀀁 |  |\n| General Instructions Purpose of Form\u003Cbr>Use Form 1310 to claim a refund on behalf of a deceased taxpayer.\u003Cbr>Who Must File\u003Cbr>If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 unless either of the following applies:\u003Cbr>● You are a surviving spouse filing an original or amended joint return with the decedent, or\u003Cbr>● You are a personal representative (defined on this page) filing an original Form 1040, Form 1040A, Form 1040EZ, or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return.\u003Cbr>Example. Assume Mr. Green died on January 4 before filing his tax return. On April 3 of the same year, you were appointed by the court as the personal representative for Mr. Green’s estate and you file Form 1040 for Mr. Green. You do not need to file Form 1310 to claim the refund on Mr. Green’s | tax return. However, you must attach to his return a copy of the court certificate showing your appointment.\u003Cbr>Where To File\u003Cbr>If you checked the box on line A, you can return the joint-name check with Form 1310 to your local IRS office orthe Internal Revenue Service Center where you filed your return. If you checked the box on line B or line C, then:\u003Cbr>● Follow the instructions for the form to which you are attaching Form 1310, or\u003Cbr>● Send it to the same Internal Revenue Service Center where the original return was filed if you are filing Form 1310 separately. If the original return was filed electronically, mail Form 1310 to the Internal Revenue Service Center desi","cbCaisRQ5enp38wT","https://ap.wps.com/l/cbCaisRQ5enp38wT","pdf",82336,"English","# Part I: Eligibility\n## Boxes A, B, C\n# Part II: Estate Claims\n## Will and representative requirements\n# Part III: Signature and Verification\n# General Instructions\n## Purpose, Who Must File, Where To File\n# Specific Instructions\n## Address and line-specific guidance","[{\"question\":\"Who must file Form 1310 for a deceased taxpayer refund?\",\"answer\":\"You must file Form 1310 when claiming a refund on behalf of a deceased taxpayer unless you are a surviving spouse filing an original/amended joint return, or a personal representative filing an original return with a court certificate attached.\"},{\"question\":\"What information is required in Part I?\",\"answer\":\"Part I requires selecting the applicable filer category (A, B, or C) and completing Part III. Each category corresponds to a different type of claimant and supporting documentation.\"},{\"question\":\"When is Part II completed, and what does it cover?\",\"answer\":\"Part II is completed only if you checked box C in Part I. It covers whether the decedent left a will, whether a personal representative was appointed, and obligations related to paying out the refund under state law.\"}]","Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer - Instructions | PDF",1789806355]