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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.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/statement-of-person-claiming-refund-due-a-deceased-person-form-1310n-rev-10-2023/303708/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/statement-of-person-claiming-refund-due-a-deceased-person-form-1310n-rev-10-2023/303708.png","ImageObject",442,249,{"name":88,"@type":89},"McGucket","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must file Form 1310N for a deceased taxpayer’s refund?","Question",{"text":108,"@type":109},"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.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What proof is required to show the deceased person’s death?",{"text":113,"@type":109},"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.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if supporting documentation is not included with an e-filed return?",{"text":117,"@type":109},"The Nebraska Department of Revenue may request the required documentation during processing, which can delay the refund.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303708,1790165532,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1236954412713,"https://us-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","| PRINT FORM | RESET FORM |\n| --- | --- |\n\nStatement of Person Claiming Refund Due a Deceased Person  \nFORM  \n1310N  \nBefore You Begin: If you are a surviving spouse filing a joint return with the deceased person, do not file Form 1310N.  \nPaper filers, write “surviving spouse” on the signature block of Form 1040N or 1040XN.  \nTax Year Deceased Person was Due a Refund  \nCalendar Year 20 , or Other Tax Year Beginning / / and Ending / /  \n\n| Name of Deceased Person | Date of Death | Deceased Person’s Social Security Number\u003Cbr>|\n| --- | --- | --- |\n| Name of Person Claiming Refund (Claimant) |  | Claimant’s Social Security Number\u003Cbr>|\n\nHome Address of Claimant (Number and Street)  \nCity State ZIP Code  \nPart I  \nCheck only one box. If you check box C, you must also complete Parts II and III below.  \nA  Surviving spouse requesting reissuance of a refund check (see instructions) .  \nB  Court-appointed or certified personal representative (defined below) . Attach a court certificate showing your appointment (see instructions) .  \nC  All other persons requesting a deceased taxpayer’s refund. Complete Parts II and III below and attach a copy of one of the following:  \n• Death certificate (need not be certified); or  \n• 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.  \nPart II  \nComplete only if you checked Part I, box C above.  \n1 Did the deceased person have a will?...................................................................................  YES  NO  \n2 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.  \n3 As the claimant, do you agree to pay out the refund according to the laws of the state  \nwhere 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.  \nPart III  \nSignature and verification. All claimants must complete this.  \nI 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.  \nsign  \nhere  \nSignature of Claimant  \nPrint Name  \nDate  \n( )  Daytime Phone  \nMail this claim to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911.  \n[revenue.nebraska.gov](revenue.nebraska.gov), 800-742-7474 (NE and IA), 402-471-5729  \n8-226-1972 Rev. 10-2023 Supersedes 8-226-1972 Rev. 1-2022  \nInstructions  \nWho 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:  \nP You are a surviving spouse filing an original or amended joint return with the deceased person, or  \nP 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.  \nWhen 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.  \nIf you are filing a pape","cbCailBjQiyrIVvY","https://ap.wps.com/l/cbCailBjQiyrIVvY","pdf",203949,"English","# Part I\n## Tax year and claimant type (A/B/C)\n# Part II\n## Will and personal representative questions\n# Part III\n## Signature and verification\n# Instructions\n## Who must file\n## When and where to file","[{\"question\":\"Who must file Form 1310N for a deceased taxpayer’s refund?\",\"answer\":\"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.\"},{\"question\":\"What proof is required to show the deceased person’s death?\",\"answer\":\"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.\"},{\"question\":\"What happens if supporting documentation is not included with an e-filed return?\",\"answer\":\"The Nebraska Department of Revenue may request the required documentation during processing, which can delay the refund.\"}]","Statement of Person Claiming Refund Due a Deceased Person - Form 1310N - Rev. 10-2023 | PDF",1789806356]