Statement of Person Claiming Refund Due a Deceased Taxpayer - Form 1310 - Instructions

Sep 19, 2026

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Form 1310 instructions explain how to claim a tax refund on behalf of a deceased taxpayer. It outlines who must file, including surviving spouses, court-appointed or certified personal representatives, and other persons claiming for the estate. The guidance covers required attachments such as court certificates, when a personal representative must file for refunds, and how to complete Part I, Part II, and Part III. It also provides where to file and defines who qualifies as a personal representative.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Purpose of Form

Who Must File

What's New

Personal Representative

Where To File

General Instructions

Future developments

Specific Instructions

A # PartI Complete this part only if you checked the box on line C above. 2a Has a court appointed a personal representative for the estate of the decedent? b If you answered "No"to 2a,will one be appointed?.......If you answered "Yes"to 2a or 2b,the personal representative must file for the refund. # PartⅢSignature and verification.All filers must complete this part. Signature of person claiming refund General Instructions Future developments.For the latest information aboutdevelopments related to Form 1310 and its instructions,such aslegislation enacted after they were published,go towww.irs.gov/Form1310. ## What's New f you checked the box on line B in Part I,you must attach yourcourt certificate to the Form 1310,even if you have already filedthat certificate with the IRS. ## Purpose of Form Use Form 1310 to claim a refund on behalf of a deceased taxpayer. ## Who Must File You must file Form 1310 if the description in line A,line B,orline Con the form above applies to you.For more details onthese descriptions,see Line A,Line B,and Line C,later. | 1310
Fom | | Statement of Person Claiming
Refund Due a Deceased Taxpayer
Go to www.irs.gov/Form1310 for the latest information.
See instructions below and on back. | OMB No.1545-0074 | | --- | --- | --- | --- | | (Rev.December 2025)
Department of the Treasury
nternal Revenue Service | | | Attachment
Sequence No.87 | | | | | | | Tax year decedent was due a refund: | | | | | Calenda | ,20
,or other tax year beginning
r year | ,and ending | ,20 | | | --- | --- | --- | --- | --- | | | Name of decedent.f filing a joint retum and both taxpayers are deceased,complete a
Form 1310 for each.See instructions. | Date of death | Decedent's social security number | | | | | | | | | Please
print
or
type | Name of person claiming refund | | Your social security number | | | | Address of person claiming refund (number and street).If you have a P.Obox,see instructions. | | | Apt.no. | | | City,town or post office,state,and ZIP code.If you have a foreign address,see instruction | s. | | | Check only one box.Complete Partl only if you check the box on line C.However,you must complete PartⅢ. □Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse. B □Court-appointed orcertified personal representative (defined below)claiming a refund on Form 1040-Xor Form 843.If you check the boxon line B,you must attach a court certificate showing your appointment,even if you have previously filed that certificate with the IRS. C □Person,other than A or B,claiming refund for the decedent's estate.If you check the box on line C,you must complete Part I. Yes No 3 As the person claiming the refund for the decedent's estate,will you pay out the refund according to the lawsIf 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. I request a refund of taxes overpaid by or on behalf of the decedent.Under penalties of perjury,I declare tha I have examined this claim,and to thebest of my knowledge and belief,it is true,correct,and complete Date Phone no.(optional) Example.Assume Mr.Green died on January 4 before filinghis tax return.On April 3 of the same year,you were appointedby the court as the personal representative for Mr.Green'sestate and you file Form 1040 for Mr.Green.You do not need tofile Form 1310 to claim the refund on Mr.Green's tax return.However,you must attach to his return a copy of the courtcertificate showing your appointment. ## Where To File f you checked the box on line A,you can return the joint-namecheck with Form 1310 to your local IRS office or th

FAQs

What is Form 1310 used for?

Use Form 1310 to claim a refund on behalf of a deceased taxpayer.

Who must file Form 1310?

File Form 1310 if the description in line A, line B, or line C applies to you. This includes surviving spouses, court-appointed or certified personal representatives, and other persons claiming for the decedent’s estate.

What court documentation may be required?

If you checked the box on line B, you must attach a court certificate showing your appointment, even if you previously filed it with the IRS. If you checked the box on line C, you must complete Part I, and when applicable a court certificate or other evidence must support your entitlement under state law.

Sep 19, 2026

Upload by Mimi