IRS Form 1310 – IRS Forms, Instructions, Pubs 2026 – Dealing with the tax affairs of a loved one who has passed away can be challenging during an already difficult time. If the deceased taxpayer is due a federal tax refund, IRS Form 1310—Statement of Person Claiming Refund Due a Deceased Taxpayer—may be required to ensure the refund is properly issued to the rightful beneficiary or estate. This form notifies the IRS of the taxpayer’s death and designates who is entitled to receive the overpaid taxes. In this comprehensive guide, we’ll cover everything you need to know about Form 1310, including its purpose, filing requirements, and step-by-step instructions, based on the latest IRS guidelines as of 2026.
What Is IRS Form 1310?
IRS Form 1310 is a specialized tax document used to claim a federal income tax refund on behalf of a deceased individual. It serves as a statement from the person or representative requesting the refund, verifying their authority and providing essential details about the decedent. The form is typically attached to the deceased taxpayer’s final tax return, such as Form 1040, 1040-SR, or 1040-NR, when a refund is due.
The primary purpose of Form 1310 is to inform the IRS that the taxpayer has died and to redirect any refund checks accordingly. Without this form in applicable cases, the IRS may issue the refund in the decedent’s name, complicating the process for survivors. The current revision of the form is dated December 2025, and it’s available for download directly from the IRS website. You can access the PDF here: https://www.irs.gov/pub/irs-pdf/f1310.pdf.
Who Needs to File Form 1310?
Not everyone handling a deceased person’s taxes needs to file Form 1310. It’s required in specific scenarios where a refund is being claimed, and the filer isn’t automatically exempt. Here’s a breakdown:
- Surviving Spouse Requesting Reissuance: If you’re a surviving spouse who received a refund check in both your and the decedent’s names, you must file Form 1310 to request a reissued check in your name only (check Box A on the form).
- Court-Appointed Personal Representative: If you’ve been appointed by a court as the executor or administrator of the estate, file Form 1310 when claiming a refund on an amended return (Form 1040-X) or a claim for refund (Form 843). Attach your court certificate (check Box B).
- Other Claimants: If you’re not a surviving spouse or court-appointed representative but are claiming the refund for the estate (e.g., a family member or beneficiary), check Box C and complete Part II of the form. You must have proof of death and agree to distribute the refund according to state laws.
If both the taxpayer and their spouse are deceased, separate Forms 1310 must be completed for each and attached to the joint return.
When Not to File Form 1310?
There are key exceptions where Form 1310 is not necessary, even if a refund is due:
- You’re a surviving spouse filing an original or amended joint return with the deceased taxpayer.
- You’re a court-appointed personal representative filing the original final return (Form 1040, 1040-SR, 1040-NR, or 1040-SS) for the decedent, and you’ve attached the court certificate to the return.
In these cases, the IRS will handle the refund directly without additional documentation for reissuance.
How to Fill Out IRS Form 1310: Step-by-Step Guide?
Filling out Form 1310 is straightforward but requires accurate information. The form consists of a header, Parts I-III, and a signature section. Here’s how to complete it:
- Header Information:
- Enter the tax year the decedent was due a refund (e.g., calendar year 2025).
- Provide the decedent’s name, date of death, and Social Security Number (SSN).
- Enter your name (the claimant), SSN, and full address.
- Part I: Check the Appropriate Box:
- Select A, B, or C based on your role (as described above). Only check one box.
- Part II (If Box C is Checked):
- Answer yes/no questions about whether the decedent left a will, if a personal representative has been or will be appointed, and if you’ll distribute the refund per state laws.
- If a representative is involved, they must file instead.
- Part III: Signature:
- Sign and date the form, declaring under penalty of perjury that the information is true. Include an optional phone number.
Always double-check for accuracy to avoid delays in processing the refund.
Required Documentation for Form 1310
Depending on your situation, you’ll need supporting documents:
- For Box B: Attach a copy of the court certificate appointing you as personal representative (even if previously filed with the IRS).
- For Box C: Keep a proof of death (e.g., death certificate) on file—do not attach it to the form, but provide it if the IRS requests.
- No additional docs for Box A beyond the voided joint check.
If the form is attached to a return showing a balance due, include payment or explore IRS payment plans.
Where and How to Submit Form 1310?
Submission depends on your scenario:
- If Attaching to a Tax Return: File electronically if possible (for Forms 1040, 1040-SR, 1040-NR, or 1040-SS). Otherwise, mail to the IRS center where the original return was filed.
- Standalone Filing (e.g., for Box A): Mail the form with the voided check to your local IRS office or the service center for the decedent’s return.
- For Amended Returns or Claims: Follow the instructions for Form 1040-X or 843.
Consult the IRS website for specific mailing addresses, as they vary by location.
Tips for a Smooth Process and Common Mistakes to Avoid
- Gather All Info Early: Have the decedent’s SSN, death certificate, and any estate documents ready.
- Check for Updates: The IRS may revise forms; always use the latest version from irs.gov.
- Avoid Common Errors: Don’t file if exempt, and ensure Part II is completed if required. Incorrect boxes or missing signatures can lead to rejections.
- Seek Professional Help: If the estate is complex, consult a tax professional or attorney specializing in probate.
Additional Resources
For more details, refer to IRS Publication 559, Survivors, Executors, and Administrators, or visit the IRS pages on deceased taxpayers. If you’re filing a final return, review the IRS guidance on that process.
Handling taxes after a loss is never easy, but understanding Form 1310 can help ensure the process goes smoothly. If you have questions, contact the IRS directly or a qualified advisor.