Statement of Person Claiming Refund Due a Deceased Person - Form 1310N - Rev. 10-2023

Sep 19, 2026

Statement and instructions for filing Nebraska Form 1310N when claiming a refund due to a deceased taxpayer. Guides surviving spouses, court-appointed personal representatives, and other claimants on eligibility and required documentation, including proof of death and, when applicable, court certification. Explains when and where to file for e-filers versus paper filers, outlines Part I–III checks and questions, and requires signature, verification, and mailing address submission to the Nebraska Department of Revenue.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Part I

Tax year and claimant type (A/B/C)

Part II

Will and personal representative questions

Part III

Signature and verification

Instructions

Who must file

When and where to file

| PRINT FORM | RESET FORM | | --- | --- | Statement of Person Claiming Refund Due a Deceased Person FORM 1310N Before You Begin: If you are a surviving spouse filing a joint return with the deceased person, do not file Form 1310N. Paper filers, write “surviving spouse” on the signature block of Form 1040N or 1040XN. Tax Year Deceased Person was Due a Refund Calendar Year 20 , or Other Tax Year Beginning / / and Ending / / | Name of Deceased Person | Date of Death | Deceased Person’s Social Security Number
| | --- | --- | --- | | Name of Person Claiming Refund (Claimant) | | Claimant’s Social Security Number
| Home Address of Claimant (Number and Street) City State ZIP Code Part I Check only one box. If you check box C, you must also complete Parts II and III below. A Surviving spouse requesting reissuance of a refund check (see instructions) . B Court-appointed or certified personal representative (defined below) . Attach a court certificate showing your appointment (see instructions) . C All other persons requesting a deceased taxpayer’s refund. Complete Parts II and III below and attach a copy of one of the following: • Death certificate (need not be certified); or • Formal notification from the appropriate government office (for example, Department of Defense, Department of Health and Human Services, Department of State, etc.) informing the next of kin of the deceased person’s death. Part II Complete only if you checked Part I, box C above. 1 Did the deceased person have a will?................................................................................... YES NO 2 a Has a court appointed a personal representative for the estate of the deceased person? YES NO b If you answered “No” to 2a, will one be appointed?......................................................... YES NO Note: If you answered “Yes” to either 2a or 2b, the personal representative must file for the refund. 3 As the claimant, do you agree to pay out the refund according to the laws of the state where the deceased person was a legal resident? ............................................................... YES NO If 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. Part III Signature and verification. All claimants must complete this. I request a refund of taxes overpaid by, or on behalf of, the deceased person. Under penalties of perjury, I declare that I have examined this claim and the attached Nebraska individual income tax return, and to the best of my knowledge and belief, it is true, correct, and complete. sign here Signature of Claimant Print Name Date ( ) Daytime Phone Mail this claim to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. [revenue.nebraska.gov](revenue.nebraska.gov), 800-742-7474 (NE and IA), 402-471-5729 8-226-1972 Rev. 10-2023 Supersedes 8-226-1972 Rev. 1-2022 Instructions Who Must File. If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310N unless either of the following applies: P You are a surviving spouse filing an original or amended joint return with the deceased person, or P You are a personal representative (defined on this page) filing an original Form 1040N for the deceased person and a court certificate showing your appointment is attached to the return. When and Where to File. If you are e-filing the income tax return, Form 1310N and required supporting documentation may be submitted as an attached PDF document if your software supports these types of attachments. If the supporting documentation is not received with the return, the Nebraska Department of Revenue (DOR) may request the required documentation during the processing of your return. This may result in a delayed refund. If you are filing a pape

FAQs

Who must file Form 1310N for a deceased taxpayer’s refund?

File Form 1310N unless you are a surviving spouse filing an original or amended joint return, or a personal representative filing Form 1040N with a court certificate attached.

What proof is required to show the deceased person’s death?

Attach a death certificate (not required to be certified) or a formal notification from the appropriate government office informing next of kin of the death.

What happens if supporting documentation is not included with an e-filed return?

The Nebraska Department of Revenue may request the required documentation during processing, which can delay the refund.

Sep 19, 2026

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