This Form 1310 guide explains the IRS Statement of Person Claiming Refund Due a Deceased Taxpayer. Form 1310 identifies a person claiming a refund due to a deceased taxpayer. The claimant capacity and any court-appointed representative status matter. It is not a substitute for completing the deceased taxpayer return or for reviewing the documentation requirements associated with the claimant role.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 1310 does and who prepares it
A person claiming a deceased taxpayer refund uses the form when the applicable instructions require it.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 1310 |
|---|---|
| IRS title | Statement of Person Claiming Refund Due a Deceased Taxpayer |
| Guide period | the applicable reporting period |
| Target version | Dec 2025 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 1310 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 1310 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 1310
- Deceased taxpayer identification.
- Final or amended return.
- Claimant information.
- Representative appointment documents when applicable.
- Prior refund correspondence.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 1310
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Check only one box. Complete Part II only if you check the box on line C. However, you must complete Part III.
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 II.
Court-appointed or certified personal representative (defined below) claiming a refund on Form 1040-X or Form 843. If you check the box on line B, you must attach a court certificate showing your appointment, even if you have previously filed that certificate with the IRS.
What’s New If you checked the box on line B in Part I, you must attach your court certificate to the Form 1310, even if you have already filed that certificate with the IRS.
Example. Assume Mr. Green died on January 4 before filing his tax return. On April 3 of the same year, you were appointed by the court as the personal representative for Mr. Green’s estate and you file Form 1040 for Mr. Green. You do not need to file Form 1310 to claim the refund on Mr. Green’s tax return. However, you must attach to his return a copy of the court certificate showing your appointment.
Personal Representative For purposes of this form, a personal representative is the executor or administrator of the decedent’s estate, as appointed or certified by the court. A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative.
Additional reporting conditions
Specific Instructions Name of Decedent If you are filing a joint return for spouses who are both deceased and you are required to file Form 1310 (see Who Must File, earlier), you must do the following. • Complete a separate Form 1310 for each spouse. • Attach both of these completed Forms 1310 to the return. Note: If a refund is due, following these steps will assist in the timely release of the refund.
Foreign Address If your address is outside the United States or its territories, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Do not abbreviate the country name.
Line A Check the box on line A only if you received a refund check in your name and your deceased spouse’s name. You can return the joint-name check marked “VOID” along with Form 1310 to your local IRS office or the Internal Revenue Service Center where you filed your return, along with a written request for reissuance of the refund check. A new check will be issued in your name and mailed to you.
Calculations and supporting information
Line B Check the box on line B only if you are the decedent’s courtappointed or certified personal representative claiming a refund for the decedent on Form 1040-X, Amended U.S. Individual Income Tax Return; or Form 843, Claim for Refund and Request for Abatement. You must attach, to the Form 1310, a copy of the court certificate showing your appointment, even if you have already sent the court certificate to the IRS.
Line C Check the box on line C if you are not a surviving spouse requesting reissuance of a refund check received in your name and your deceased spouse’s name and if there is not a courtappointed or certified personal representative. You must also complete Part II. If you check the box on line C, you must have proof of death.
Exceptions and related reporting
The proof of death is a copy of either of the following. • The death certificate. • The formal notification from the appropriate government office (for example, Department of Defense) informing the next of kin of the decedent’s death. Do not attach the death certificate or other proof of death to Form 1310. Instead, keep it for your records and provide it if requested. Example. Your father died on August 25. You are his sole survivor. Your father did not have a will and the court did not appoint a personal representative for his estate.
Your father is entitled to a $300 refund. To get the refund, you must complete and attach Form 1310 to your father’s final return. You should check the box on Form 1310, line C; answer all the questions in Part II; and sign your name in Part III. You must also keep a copy of the death certificate or other proof of death for your records.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Did the decedent leave a will? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2a | Has a court appointed a personal representative for the estate of the decedent? | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 3 | As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A family member assists with a deceased taxpayer return that shows a refund. Before submitting the claim, the family checks who has authority to claim the refund and what forms and supporting documents the instructions require for that person.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 1310
- Check whether the claimant circumstances require this form.
- The claimant role should match the supporting documentation.
- Keep the deceased taxpayer return and the refund-claim authority as distinct parts of the file.
Questions about Form 1310
Does receiving or downloading this form mean I must file it?
A person claiming a deceased taxpayer refund uses the form when the applicable instructions require it. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Check whether the claimant circumstances require this form. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include deceased taxpayer identification, final or amended return, claimant information. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.