Form 1310: How to Claim a Refund for a Deceased Taxpayer

Form 1310 is the IRS statement you file to claim a tax refund that was owed to someone who has died. You need it only in some situations: a surviving spouse on a joint return does not, and neither does a court-appointed personal representative filing the decedent's original Form 1040 with the court certificate attached. This guide shows who has to file it, how to complete each line, and where it goes.

The details below come from the IRS Form 1310 and its instructions (Rev. December 2025). Rules can change, so check irs.gov/Form1310 before you file.

When Form 1310 Is Required

The IRS says you must file Form 1310 if the description on line A, line B, or line C of the form applies to you. In plain terms, you are claiming money the IRS owes a taxpayer who has died, and you are not already covered by one of the two exceptions below.

• Line A: You are a surviving spouse asking the IRS to reissue a refund check that was issued in the names of both you and the decedent.
• Line B: You are a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843.
• Line C: You are someone else claiming the refund on behalf of the decedent's estate, for example a child or relative when no personal representative has been appointed.

Who Is Exempt

Do not file Form 1310 if you are claiming a refund for a deceased taxpayer and either of these applies:

• You are a surviving spouse filing an original or amended joint return with the decedent.
• You are a personal representative filing the decedent's original Form 1040, 1040-SR, 1040-NR, or 1040-SS, with the court certificate showing your appointment attached.

The IRS gives an example: Mr. Green dies on January 4 before filing. On April 3 the court appoints you as personal representative and you file his Form 1040. You do not need Form 1310, but you must attach a copy of the court certificate to the return.

The IRS defines a personal representative as the executor or administrator of the estate, as appointed or certified by the court. A copy of the will is not accepted as proof.

Gather What You Need First

• The decedent's full name, date of death, and Social Security number
• Your own name, address, and Social Security number
• The tax year the refund is for (a calendar year, or another tax year with its start and end dates)
• If you are a personal representative: a court certificate of appointment
• If you are claiming as a court-less family member: the answers to the Part II questions about a will, a court appointment, and state law

Step by Step: Filling Out the PDF

The form is one page of fields plus instructions. Here is the flow using PDF Editify's fill PDF tool, which runs in your browser with nothing to install.

1. Open the form. Start from the Form 1310 template, or upload your own copy from the IRS site.
2. Enter the tax year. Type the year the decedent was due a refund. For a fiscal year, fill in the beginning and ending dates.
3. Name of decedent, date of death, and SSN. If you are filing a joint return and both spouses have died, complete a separate Form 1310 for each and attach both to the return.
4. Your information. Enter your name, SSN, and mailing address. Use a P.O. box number only if the post office does not deliver to your home.
5. Part I. Check only one box: A, B, or C, matching your situation above. If you check B, attach the court certificate even if you filed it with the IRS before.
6. Part II (line C only). Answer the questions: did the decedent leave a will, has a court appointed a personal representative (or will one be), and will you pay out the refund according to the laws of the decedent's state of residence?
7. Part III. Everyone must complete this. Sign, date, and optionally add a phone number. Use the sign PDF tool to draw or type a signature, then download the finished file.

Understanding Part II

Part II exists because the IRS needs to know who is legally entitled to the money. Per the form's instructions, if a court has appointed a personal representative, or one will be appointed, the personal representative must file for the refund. If you answer "No" to the question about paying the refund under your state's laws, the IRS says the refund cannot be made until you submit a court certificate showing your appointment, or other evidence that you are entitled to it under state law.

Attachments and Where to File

If you attach Form 1310 to a return, follow that return's instructions. The IRS notes that Form 1310 can be filed electronically when it is attached to an electronically filed Form 1040, 1040-SR, 1040-NR, or 1040-SS. If you file it alone and the original return was filed electronically, mail it to the IRS center designated for the address shown on your Form 1310. The IRS also has a page for where to file paper Forms 1040 and Form 843.

Timing and Practical Tips

• Refund deadline. A refund claim generally has to be made within the normal time limit for refunds (usually three years from filing or two years from payment). Do not wait.
• Do not send the form until the return is ready. If the decedent's return is still unfiled, finish it first and attach Form 1310 if you need one.
• Keep copies. Save the signed PDF and the court certificate together in one folder.
• Get help for complex estates. IRS Publication 559, Survivors, Executors, and Administrators, covers the broader rules. A tax professional is worth it when the estate is complicated.

For other IRS paperwork, see our guide to IRS tax forms and the IRS tax forms template library.

Common Mistakes to Avoid

• Checking more than one box in Part I. The form allows only one. Pick the line that matches your legal role.
• Skipping Part III. Every filer must sign and date it, even if Part II does not apply to you.
• Using the decedent's signature. The person claiming the refund signs, not the decedent.
• Forgetting the second form. A joint return with two deceased spouses needs two separate Forms 1310.
• Mixing up the SSNs. The decedent's number goes in the first block and yours in the claimant block.

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