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IRS Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer – Losing a loved one is heartbreaking, and handling their final tax matters can add unnecessary stress. If a deceased taxpayer is owed a refund from the IRS, IRS Form 1310—officially titled “Statement of Person Claiming Refund Due a Deceased Taxpayer”—is your key tool to claim it. This guide breaks down everything you need to know about Form 1310, including eligibility, step-by-step filing instructions, and tips for 2025 tax season. Whether you’re a surviving spouse, executor, or estate representative, we’ll help you navigate this process smoothly.
Updated for the latest IRS revisions (October 2024), this article draws from official sources to ensure accuracy. Let’s dive in.
What Is IRS Form 1310?
IRS Form 1310 is a one-page statement used to claim a tax refund on behalf of someone who passed away before receiving it. It’s typically filed with the deceased person’s final individual income tax return (like Form 1040) or an amended return (Form 1040-X).
The form verifies your authority to claim the refund and ensures it goes to the right person or estate. Without it, the IRS may delay or deny the refund. Common scenarios include:
- A surviving spouse reissuing a joint refund check.
- A court-appointed executor claiming on an amended return.
- An estate representative handling the payout.
For tax year 2024 returns (filed in 2025), the form remains unchanged from its October 2024 revision, but always check IRS.gov for any last-minute updates.
Who Needs to File IRS Form 1310?
Not everyone filing a deceased taxpayer’s return needs Form 1310. Here’s a quick breakdown:
| Scenario | Do You Need Form 1310? | Why? |
|---|---|---|
| Surviving spouse filing a joint original return | No | You can sign as the surviving spouse without it. |
| Court-appointed personal representative filing an original return | No | Attach a court certificate instead. |
| Anyone claiming a refund on an amended return (Form 1040-X) or claim (Form 843) | Yes | Required for court-appointed reps or others. |
| Surviving spouse reissuing a joint refund check | Yes (Line A) | To void and redirect the check. |
| Non-appointed person claiming for the estate | Yes (Line C) | Must prove authority and comply with state laws. |
| Both spouses deceased | Yes (separate forms) | File one Form 1310 per spouse. |
In short: If you’re not a surviving spouse on a joint original return or a certified rep on an original, you’ll likely need it. TurboTax recommends preparing it early if a refund is expected.
When Do You Need to File Form 1310?
File Form 1310 with the deceased’s final tax return due by April 15 of the year following their death (or October 15 with an extension). For 2025 filings (tax year 2024), the deadline is April 15, 2025.
- Refunds under $600: No special rules, but still attach the form.
- Refunds over $600: The IRS may require additional verification, like a surety bond if no personal representative is appointed.
- Amended returns: File within three years of the original due date.
H&R Block notes that delays in filing can tie up estate assets, so act promptly.
How to Complete IRS Form 1310: Step-by-Step Instructions
Download the latest Form 1310 from IRS.gov (Rev. October 2024). It’s straightforward but requires precision. Here’s how:
- Enter Basic Info (Top Section):
- Tax year of the refund (e.g., 2024).
- Decedent’s full name, SSN, and date of death.
- Your name, SSN, address (include P.O. box if no street address), and phone number.
- Part I: Select Your Category:
- Check Line A if you’re a surviving spouse reissuing a joint check.
- Check Line B if you’re a court-appointed rep filing with Form 1040-X or 843.
- Check Line C for all other estate claims (requires Part II).
- Part II: For Line C Only (Estate Details):
- Line 1: Did the decedent have a will? (Yes/No).
- Line 2a: Is a personal rep appointed? (Yes/No).
- Line 2b: If no, will one be? (Yes/No). If yes to 2a or 2b, the rep must file.
- Line 3: Will you distribute the refund per state law? (Yes/No). If no, provide court docs.
- Part III: Sign and Date:
- Sign as the claimant under penalty of perjury.
- Date it and include daytime phone.
Attach to the tax return and keep copies of everything. For visual walkthroughs, check resources like TaxSlayer’s guide. Greenback Expat Tax Services offers a 2025-specific checklist for expats.
IRS Form 1310 Download and Printable
Download and Print: IRS Form 1310
Required Documents for IRS Form 1310
Gather these before filing:
- Death certificate or official notice (keep for records; IRS may request it).
- Court certificate (for Line B; attach a copy).
- Voided joint refund check (for Line A; mail with form).
- Will or estate docs (if applicable for Part II).
- Final tax return (Form 1040 marked “Deceased” with date of death).
ProfitJets emphasizes scanning docs digitally for easy submission.
Filing Options: Paper vs. Electronic for Form 1310
- Electronic Filing: Supported if attached to an e-filed Form 1040 series. Use tax software like TurboTax, which handles Form 1310 seamlessly. Faster processing (under 21 days for refunds).
- Paper Filing: Mail to the IRS center for the decedent’s state (see Form 1040 instructions). For joint check reissues (Line A), send to your local IRS office.
EZTaxReturn advises e-filing when possible to avoid mail delays.
Common Mistakes to Avoid When Filing Form 1310
- Forgetting to complete Part II if selecting Line C—leads to rejection.
- Not attaching court docs for Line B.
- Signing without perjury declaration.
- Filing too late, missing refund deadlines.
- Overlooking state inheritance laws in Part II.
The IRS’s Taxpayer Advocate Service warns of processing delays without proper docs, sometimes up to months.
FAQs About IRS Form 1310
Can I e-file Form 1310 in 2025?
Yes, with compatible tax software for original returns.
What if no one is appointed as personal representative?
Complete Line C and Part II; the IRS may require a bond for large refunds.
How long does a Form 1310 refund take?
21 days for e-filed; 6-8 weeks for paper.
Do I need Form 1310 for state taxes?
Check your state’s revenue department—many mirror federal rules.
For more, visit IRS Topic No. 356.
Final Thoughts: Secure Your Deceased Taxpayer’s Refund Today
Filing IRS Form 1310 ensures a deceased loved one’s hard-earned refund reaches the right hands without hassle. Start by downloading the form from IRS.gov, gathering docs, and using trusted software for accuracy. If the estate is complex, consult a tax pro or attorney to avoid pitfalls.
Remember, timely filing preserves refunds—don’t let bureaucracy delay closure. For personalized help, tools like H&R Block or TurboTax offer expert support. Questions? Leave a comment below or reach out to the IRS at 800-829-1040.
This guide is for informational purposes only and not tax advice. Always verify with the IRS for your situation.