Form 1310: Refund for a Deceased Taxpayer

Form 1310 is the Statement of Person Claiming Refund Due a Deceased Taxpayer. Use it when a person asks for a tax refund that was due to someone who has died. The IRS says the form is for claiming a refund on behalf of a deceased taxpayer. IRS: About Form 1310

When you must file it

You file Form 1310 if one of the three boxes in Part I describes you. You do not file it in two cases. One is when you are a surviving spouse filing an original or amended joint return with the person who died. The other is when you are a personal representative filing an original return for that person, with a court certificate attached. IRS: Form 1310 (Rev. December 2025)

Part I: check one box

Check only one box.

Line A: a surviving spouse asks for a new check. The old check was made out to both the decedent and the surviving spouse.
Line B: a court-appointed or certified personal representative claims a refund on Form 1040-X or Form 843. You must attach the court certificate.
Line C: anyone else claims a refund for the estate. If you check line C, you must complete Part II.

The form also says you must complete Part III in every case. IRS: Form 1310 (2025)

Part II: questions for line C

Part II asks three questions. It asks if the person left a will. It asks if a court has appointed a personal representative, or will appoint one. It asks if you will pay out the refund under the laws of the state where the person lived. If you answer yes to question 2a or 2b, the personal representative must file the claim. If you answer no to the third question, the refund cannot be paid out until you send a court certificate or other proof that state law entitles you to it. IRS: Form 1310 (2025)

Part III: signature

Every filer completes Part III. You sign the form and state that the refund claim is true, correct, and complete, under penalties of perjury. You also add your phone number if you choose. IRS: Form 1310 (2025)

Proof of death

If you check line C, you must have proof of death. The form lists two kinds of proof. One is a copy of the death certificate. The other is a formal notice from a government office, such as the Department of Defense. Do not attach that proof to the form. Keep it for your records, and give it to the IRS if it asks. IRS: Form 1310 (2025)

An example from the form

The form gives an example. A person dies before filing a return. Months later, a court appoints someone as the personal representative. That person files the return and attaches a copy of the court certificate. The form says that person does not need to file Form 1310 to claim the refund on that return. IRS: Form 1310 (2025)

Where to send it

If you attach Form 1310 to a return, follow the filing instructions for that return. If you file it on its own, send it to the same IRS center where the original return was filed. The IRS office locator lists local offices. IRS: Office locator

Steps to follow

Confirm that the person died, and whether a refund was due for that tax year.
Decide which box fits you: A, B, or C.
Complete Part I, Part II if you checked line C, and Part III.
Attach the court certificate if your box requires it. Keep the proof of death for your records.

Read how to fix a filed return with Form 1040-X for amended returns. Read where is my refund for IRS timing. Read how long to keep tax records for record keeping.

Estate rules depend on state law. This article gives general information only.

General information, not advice for your situation.

Sources: Sources: IRS, Form 1310 (Rev. December 2025), Statement of Person Claiming Refund Due a Deceased Taxpayer (https://www.irs.gov/pub/irs-pdf/f1310.pdf); IRS, About Form 1310 (https://www.irs.gov/forms-pubs/about-form-1310) This is general information, not advice about your specific return.

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