Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer Page 2

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Form 1310 (Rev. 11-2002)
Page
Additional Information
appoint a personal representative for his estate. Your father
is entitled to a $300 refund. To get the refund, you must
For more details, see Death of Taxpayer in the index to the
complete and attach Form 1310 to your father’s final return.
Form 1040, Form 1040A, or Form 1040EZ instructions, or get
You should check the box on line C of Form 1310, answer all
Pub. 559, Survivors, Executors, and Administrators. If the
the questions in Part II, and sign your name in Part III. You
taxpayer died as a result of a terrorist act, see Pub. 3920,
must also keep a copy of the death certificate or other proof
Tax Relief for Victims of Terrorist Attacks.
of death for your records.
Specific Instructions
Lines 1–3
If you checked the box on line C, you must complete lines 1
P.O. Box
through 3.
Enter your box number only if your post office does not
deliver mail to your home.
Privacy Act and Paperwork Reduction Act
Foreign Address
Notice
If your address is outside the United States or its
We ask for the information on this form to carry out the
possessions or territories, enter the information in the
Internal Revenue laws of the United States. This information
following order: City, province or state, and country. Follow
will be used to determine your eligibility pursuant to Internal
the country’s practice for entering the postal code. Do not
Revenue Code section 6012 to claim the refund due the
abbreviate the country name.
decedent. Code section 6109 requires you to provide your
social security number and that of the decedent. You are not
Line A
required to claim the refund due the decedent, but if you do
Check the box on line A if you received a refund check in
so you must provide the information requested on this form.
your name and your deceased spouse’s name. You can
Failure to provide this information may delay or prevent
return the joint-name check with Form 1310 to your local IRS
processing of your claim. Providing false or fraudulent
office or the Internal Revenue Service Center where you filed
information may subject you to penalties. Routine uses of
your return. A new check will be issued in your name and
this information include providing it to the Department of
mailed to you.
Justice for use in civil and criminal litigation, to the Social
Security Administration for the aministration of Social
Line B
Security programs, and to cities, states, and the District of
Check the box on line B only if you are the decedent’s
Columbia for the administration of their tax laws. We may
court-appointed personal representative claiming a refund for
also disclose this information to other countries under a tax
the decedent on Form 1040X, Amended U.S. Individual
treaty or to Federal and state agencies to enforce Federal
Income Tax Return, or Form 843, Claim for Refund and
nontax criminal laws and to combat terrorism.
Request for Abatement. You must attach a copy of the court
You are not required to provide the information requested
certificate showing your appointment. But if you have already
on a form unless the form displays a valid OMB control
sent the court certificate to the IRS, complete Form 1310
number. Books or records relating to a form or its
and write “Certificate Previously Filed” at the bottom of the
instructions must be retained as long as their contents may
form.
become material in the administration of any Internal
Revenue law. Generally, tax returns and return information
Line C
are confidential, as required by Code section 6103.
Check the box on line C if you are not a surviving spouse
The time needed to complete and file this form will vary
claiming a refund based on a joint return and there is no
depending on individual circumstances. The estimated
court-appointed personal representative. You must also
average time is:
complete Part II. If you check the box on line C, you must
Recordkeeping
6 min.
have proof of death.
Learning about the law or the form
3 min.
The proof of death must be an authentic copy of either of
Preparing the form
15 min.
the following:
● The death certificate or
Copying, assembling, and sending the form
to the IRS
16 min.
● The formal notification from the appropriate government
If you have comments concerning the accuracy of these
office (such as, Department of Defense) informing the next of
time estimates or suggestions for making this form simpler,
kin of the decedent’s death.
we would be happy to hear from you. You can write to the
Do not attach the death certificate or other proof of death to
Tax Forms Committee, Western Area Distribution Center,
Form 1310. Instead, keep it for your records and provide it if
Rancho Cordova, CA 95743-0001. Do not send the form to
requested.
this address.
Example. Your father died on August 25. You are his sole
survivor. Your father did not have a will and the court did not

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