Free IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer)

Prepare IRS Form 1310 to claim a refund due a deceased taxpayer, on the box the form routes you to, with what the form says to attach. PDF.

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Your Situation

Statement of Person Claiming Refund Due a Deceased Taxpayer: Part I is one box, A, B or C, and the form itself says who checks each and who does not file it at all.

Who Is Claiming the Refund*

I am the surviving spouseI am the court-appointed or certified personal representative (the executor or administrator)Neither: I am another person claiming the refund for the decedent's estate

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Statement of Person Claiming Refund Due a Deceased Taxpayer (Rev. December 2025): the form the IRS uses to pay a refund owed to a person who has died to the person entitled to claim it. Part I is one box, A, B or C, for who is claiming; Part II is answered on line C alone; everyone signs Part III.

The form says: "Don’t file Form 1310 if you are claiming a refund on behalf of a deceased taxpayer, and: ... You are a surviving spouse filing an original or amended joint return with the decedent" "You are a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040-NR, or 1040-SS that has the court certificate showing your appointment attached." The form’s example ends: "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." "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."

Line A: "Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse." The instructions: "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." Line B: "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." Line C: "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." The instructions: "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 court-appointed or certified personal representative." This builder asks your situation and checks the one box the form routes you to; where the form says not to file, it says so and stops.

The form states beside line B: "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." For line C: "If you check the box on line C, you must have proof of death. 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." Part II's own routing: "If you answered “Yes” to 2a or 2b, the personal representative must file for the refund." "If you answered “No” to 3, a refund cannot be made 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."

Where to file, from the instructions: "If you checked the box on line B or line C, file Form 1310 as follows." Attaching it to another form: "If you are attaching Form 1310 to a form, follow the instructions for the form to which you are attaching the Form 1310." Filing it separately: "If you are filing Form 1310 separately, send it to the same Internal Revenue Service Center where the original return was filed. If the original return was filed electronically, mail Form 1310 to the Internal Revenue Service Center designated for the address shown on your completed Form 1310 above. See the instructions for the original return for the address." For line A: "If you checked the box on line A, you can return the joint-name check with Form 1310 to your local IRS office or the Internal Revenue Service Center where you filed your return."

What Form 1310 Does

Form 1310 is how the IRS pays a refund owed to a person who has died to the person entitled to it. Part I is one box: a surviving spouse with a refund check in both names (line A), a court-appointed or certified personal representative claiming on Form 1040-X or Form 843 (line B), or anyone else claiming for the estate (line C), who also answers Part II.

The form also says who does not file it: a surviving spouse filing a joint return with the decedent, and a court-appointed representative filing the decedent's original return with the court certificate attached. The refund is claimed on that return itself.

This builder asks your situation, checks the one box the form routes you to, and stops where the form says not to file, with the form's own sentence and what to attach instead. The download is the official form with a page on what to attach, what to keep and where to send it.

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What Form 1310 Does

Free IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer)

Your Situation

Is this your situation?

Loss of a Spouse

Death of a Parent

Named as Executor

Forms for Settling an Estate

Petition for Probate and Letters

Notice to Creditors

Renunciation of Executor

Affidavit of Heirship

Small Estate Affidavit

Estate Inventory

Estate Closing

Letter of Instruction

Tools for Settling an Estate

How Much Can an Executor Charge?

Can I Self-File Probate?

How Do I Get Letters Testamentary?

What Are the Creditor Claim Deadlines?

What Happens When an Estate Is Insolvent?

How Do I Claim a Deceased Person's Unclaimed Property?

How Do I Open an Estate Account When Someone Dies?

What Social Security Survivor Benefits Can I Get?

Your kids shouldn't have to do this.

Free IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer)

Your Situation