Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer
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1
21310
Statement of Person Claiming
OMB No. 1545-0073
Form
Refund Due a Deceased Taxpayer
(Rev. November 2002)
Attachment
Department of the Treasury
87
See instructions below and on back.
Sequence No.
Internal Revenue Service
Tax year decedent was due a refund:
Calendar year
, or other tax year beginning
, 20
, and ending
,
20
Name of decedent
Date of death
Decedent’s social security number
Name of person claiming refund
Your social security number
Please
type
or
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
print
City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.
Part I
Check the box that applies to you. Check only one box. Be sure to complete Part III below.
A
Surviving spouse requesting reissuance of a refund check (see instructions).
B
Court-appointed or certified personal representative. Attach a court certificate showing your appointment, unless previously
filed (see instructions).
C
Person, other than A or B, claiming refund for the decedent’s estate (see instructions). Also, complete Part II.
Part II
Complete this part only if you checked the box on line C above.
Yes
No
1
Did the decedent leave a will?
2a Has a court appointed a personal representative for the estate of the decedent?
b
If you answered “No” to 2a, will one be appointed?
If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.
3 As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws
of the state where the decedent was a legal resident?
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.
Part III
Signature and verification. All filers must complete this part.
I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to
the best of my knowledge and belief, it is true, correct, and complete.
Signature of person claiming refund
Date
General Instructions
tax return. However, you must attach to his return a copy of
the court certificate showing your appointment.
Purpose of Form
Where To File
Use Form 1310 to claim a refund on behalf of a deceased
If you checked the box on line A, you can return the
taxpayer.
joint-name check with Form 1310 to your local IRS office or
the Internal Revenue Service Center where you filed your
Who Must File
return. If you checked the box on line B or line C then:
If you are claiming a refund on behalf of a deceased
● Follow the instructions for the form to which you are
taxpayer, you must file Form 1310 unless either of the
attaching Form 1310 or
following applies:
● Send it to the same Internal Revenue Service Center
● You are a surviving spouse filing an original or amended
where the original return was filed if you are filing Form 1310
joint return with the decedent or
separately.
● You are a personal representative (defined on this page)
filing an original Form 1040, Form 1040A, Form 1040EZ, or
Personal Representative
Form 1040NR for the decedent and a court certificate
For purposes of this form, a personal representative is the
showing your appointment is attached to the return.
executor or administrator of the decedent’s estate, as
Example. Assume Mr. Green died on January 4 before filing
certified or appointed by the court. A copy of the decedent’s
his tax return. On April 3 of the same year, you were
will cannot be accepted as evidence that you are the
appointed by the court as the personal representative for Mr.
personal representative.
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
1310
For Privacy Act and Paperwork Reduction Act Notice, see page 2.
Cat. No. 11566B
Form
(Rev. 11-2002)
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