Should I complete Form 1310?
The “Statement of Person Claiming Refund Due a Deceased Taxpayer” can be used by a deceased taxpayer’s surviving spouse, the decedent’s estate executor or administrator, or another court-appointed representative of the decedent to claim a tax refund on their behalf.
Surviving spouses do not have to use this form to claim a tax refund due at the time of the decedent’s death if they are filing a joint tax return with the decedent. They also do not have to file this form to when preparing an amended joint tax return with the decedent. However, the taxpayer may wish to file the form if they would like the refund check to be reissued only in their name, otherwise, the refund will be issued in both names.
All others who are filing to claim a refund owed to the decedent must include a Form 1310 with the tax return, unless they meet the exception stated below.
Exception: If you are a court-appointed personal representative and are filing Form 1040 on behalf of the decedent, you are not required to file this form, but you must include a copy of the court certificate that verifies your appointment as the decedent’s representative when you file the return.
Requesting a reissued refund check
This can also be used by a surviving spouse who received a refund check issued to both spouses. If the tax return that generated the refund check was filed jointly, the surviving spouse can file this form to request that the refund be issued in a check payable solely to the surviving spouse.
To request a new check in your name only, you should complete this and check Box A in Part I of the form. Then return the completed form with the refund check that was issued in both names to the same IRS Service Center where you filed your original return.
If you e-filed the tax return where you claimed the refund for which the check was issued, then you can return the completed Form 1310 to the IRS Service Center specified for your address (if it is the same one that appears on the completed form). Please see the instructions for more details.
You may wish to review additional information about tax situations involving a deceased taxpayer found in Publication 550, Survivors, Executors and Administrators.