What is Form 1310?
If a person is due to receive a tax return refund but is deceased before receiving it, another person can claim the refund on his behalf by filling outForm 1310.
Form 1310 is a tax form issued by the Internal Revenue Service of the United States. It is filed when claiming a refund of the tax return due to a deceased individual. This form is required to be submitted together with the tax return of the deceased individual.
In what cases would an individual receive a tax return refund?
An individual is entitled to a refund or reimbursement of their tax returns if they have paid an amount that is more than their actual tax liability. A tax refund is determined when the withheld taxes of an individual is greater than the actual tax liability that is computed when filing a tax return.
You may have possibly overpaid your taxes when any of these happens to you:
- You made an error when filing Form W-4 (Employee’s Withholding Certificate)
- You have experienced a change in circumstances and have forgotten to indicate it in your tax return form
- You are an eligible recipient of refundable tax credits
- You, a self-employed individual, pay an excess amount of your due taxes.
Who can file Form 1310?
Form 1310 can be filed by the decedent’s personal representative, surviving spouse, or any individual responsible for the decedent’s property to claim the return refund.
You do not need to file Form 1310 if you are either of the following:
a. You are a surviving spouse filing for a joint return with the decedent (Married Filing Jointly or MFJ); or
b. You are the personal representative of the decedent appointed by the court and you are filing the decedent’s Form 1040*, Form 1040A**, or 1040EZ***.
*Form 1040: Federal income tax return form
**Form 1040A: Individual income tax return form
***Form 1040EZ: Income tax return for single and joint filers with no dependents form
Who is considered a personal representative?
A personal representative is someone appointed or certified by the court to administer the estate of a deceased individual. The personal representative, or an executor, is usually chosen by the testator (the one creating the will--in this case, the decedent) and is indicated in the will. In such cases where there is no personal representative indicated in the will, the court may appoint one, following the procedures of the probate court in the state that you’re in. It is important to note that these procedures are different in each state.
IMPORTANT: A personal representative is appointed or certified by the court. They are required to submit a court certificate as proof. In the absence of a court certificate, the filing individual should submit a copy of the death certificate of the decedent and provide the necessary information in Form 1310. The copy of the decedent’s will is not accepted as evidence of being a personal representative.
How to Fill Out Form 1310?
Form 1310 has two pages. The sections to be filled out are found on the first page, and the instructions are found on the rest of the first page up to the second page. Make sure that you read the instructions thoroughly and follow them as you fill out the form.
You will be required to provide the information on the following information of the decedent:
- Name of decedent
- Date of death
- Decedent’s social security number
- Tax year decedent was due a refund
As the claimant of the refund, you are also required to provide your information:
- Social Security Number
- Home address
- City, town or post office, state, and ZIP code
IMPORTANT: In filling out any form, you must always remember to provide complete and correct information all throughout. Incorrect information may subject you to penalties such as fines, and worse, criminal penalties.
Form 1310 Part I
Part I of the form shows three choices. Check only the box that applies to you. Proceed to Part II of Form 1310 only if you checked the box for Line C.
Form 1310 Part II
To reiterate, Part II of the form is only filled out by people who have checked the box next to Line C. Checking the said box would also have you to secure proof of death. However, these are not required to be submitted together with Form 1310. They should only be
kept and provided when requested. Proof of death would include:
- the death certificate, or;
- the formal notification from the appropriate government office informing the nextof kin of the decedent’s death.
Submitting Form 1031
If you checked the box on Line A:
- Submit the joint-name check together with Form 1310 to the IRS Office where you filed the return.
If you checked the box on Line B or C:
- Follow the instructions indicated in the form that you intend to attach Form 1310, or;
- Submit the form to the same IRS office where you submitted the tax return.
Some questions you may ask:
Can I file Form 1310 electronically?
Generally, Form 1310 cannot be filed electronically, except for certain circumstances. In such cases, Form 1310 is automatically generated when you input the decedent’s date of death in the tax return form (Form 1040).
When filing the return online, you should also comply with the following conditions:
- You must possess a valid proof of death of the taxpayer
- A personal representative for the estate has not been appointed by the court
- No personal representative will be appointed
- The return refund is required to be paid out
What if I am filing for both deceased spouses?
In filing for a joint tax return for spouses who are both deceased, kindly fill out one (1) Form 1310 for each spouse, and attach both of these when submitting the return.
What is Form 1041 and am I required to file one with Form 1310?
Form 1041 is only required to be filed if the estate generates $600 in income per year. It is important to note that when you file this form, the refund payment would be issued to the estate rather than the individual.