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Fillable Form 1310

Form 1310 is an Internal Revenue Service (IRS) form that should be used to claim a federal tax refund due to a recently deceased taxpayer.

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What is Form 1310?
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Form 1310, Statement of Person Claiming Refund Due to a Deceased Taxpayer, is a legal and financial document used by claimants in order to obtain a federal tax refund from the Internal Revenue Service (IRS) on behalf of a deceased taxpayer’s estate.

When an individual taxpayer passes away, there may be circumstances in which they are owed a refund from the IRS. This refund could stem from overpaid taxes, tax credits, or other tax-related reasons. However, given the taxpayer's demise, they are unable to claim the refund themselves. In such cases, Form-1310 comes into play, serving as a mechanism through which the person entitled to claim the refund on behalf of the deceased taxpayer can do so legitimately.

One of the primary purposes of Form-1310 is to establish the claimant's legal right to receive the refund on behalf of the deceased taxpayer. This is crucial for the IRS to ensure that refunds are disbursed appropriately and to prevent any potential fraudulent claims. By requiring the claimant to provide relevant documentation and attestations, such as a copy of the taxpayer's death certificate and statements affirming their relationship to the deceased, the IRS can verify the validity of the claim and mitigate the risk of improper refunds.

How do I fill out Form 1310?

Get a copy of 1310 template in PDF format.

form 1310 printed out to be filled up

You can find a fillable copy of Form 1310 here. If you require additional information, or otherwise just wish to have more specific details on how to fill out the form, please consult the General Instructions section of the form.

While the form itself is quite short, make absolutely sure that you have all relevant documents that you may need available to you as you fill the form out and submit it. This will help to avoid any issues with processing and ensure that all information you include on the form is correct, updated, and truthful.

Tax Year Decedent was due a Refund For

Enter the calendar year or the starting and ending dates of the tax year that the decedent was due a refund for.

Name of Decedent

Enter the name of the decedent. If you are filing a joint return and both of the taxpayers are deceased, complete a Form 1310 for each of them.

Date of Death

Enter the date that the decedent passed away.

Decedent’s Social Security Number

Enter the decedent’s social security number.

Name of Person Claiming Refund

Enter the name of the person claiming the tax refund (hereafter referred to as the claimant).

Social Security Number

Enter the claimant’s social security number.

Home Address - Number and Street

Enter the claimant’s . If the claimant has a P.O. box, enter their box number only if their post office does not deliver mail to their home.

Home Address - Apartment Number

Enter the claimant’s apartment number, if applicable.

Home Address - City/Town/Post Office, State, and ZIP Code

Enter the city, town, or post office that the claimant resides in or receives mail from, their state, and their ZIP code.

Part 1

Check the box that applies to the claimant. Do not check more than one box. You may choose from the following:

  1. Surviving Spouse requesting issuance of a refund check received in name of both the decedent and the surviving spouse
  2. Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment, unless previously filed.
  3. Person other than the above two, claiming refund for the decedent’s estate. If you mark this box, complete part 2.

Part 2

Fill out this section only if you checked Box C in Part 1. If you did not, skip to Part 3.

Answer yes or no to the following questions:

  1. Did the decedent have a will?
  2. Has a court appointed a personal representative for the estate of the decedent?
    1. If you answered no, will one be appointed?
    2. If you answered yes to either of the questions under number 2, the personal representative must file for the refund themselves.
  3. 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?
    1. If you answered no, please note that a refund cannot be issued 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 3

Have the claimant sign the form in the space provided, then enter the date that their phone was signed and their primary phone number.

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Frequently Asked Questions (FAQs)

What if the deceased taxpayer had no surviving spouse or executor?

In such cases, other eligible individuals, such as heirs or administrators of the estate, may file Form-1310 to claim the refund. If no eligible individuals exist, the refund may revert to the IRS.

What if the refund is for a deceased taxpayer who was a victim of identity theft?

Special procedures may apply. Consult IRS guidelines or seek assistance from the IRS Identity Protection Specialized Unit.

What if the claimant's address changes after filing Form-1310?

The claimant should notify the IRS of any address changes to ensure proper correspondence regarding the refund.

What if the deceased taxpayer had a tax preparer?

The tax preparer may assist with filing Form-1310, but ultimately, it is the responsibility of the claimant to ensure it is filed correctly.

What if the refund is for a deceased military member?

Special rules may apply for claiming refunds for deceased military members. Consult IRS and US Military guidelines for specific instructions.

What if the deceased taxpayer had outstanding tax liabilities?

Form 1310 can still be filed to claim a refund, but any outstanding tax liabilities will be deducted from the refund amount.

What if the refund is for a jointly filed return?

If the refund is for a jointly filed return, only one Form-1310 needs to be filed by the surviving spouse.

What if there are multiple claimants for the refund?

If there are multiple claimants, each claimant should file their own Form-1310.

Can Form-1310 be filed electronically?

In most cases, no. Form-1310 must be submitted by mail or in person.

Is there a deadline to file Form-1310?

Yes. It should generally be filed within three years from the date the original tax return was filed or within two years from the date the tax was paid, whichever is later.

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