Form 1310 (Rev. March 1995) (Page 2 of 2) in pdf

Form 1310 (Rev. 3-95)

Page

Personal Representative

the decedent on Form 1040X, Amended U.S. Individual

Income Tax Return, or Form 843, Claim for Refund and

For purposes of this form, a personal representative is the

Request for Abatement. You must attach a copy of the court

executor or administrator of the decedent’s estate, as

certificate showing your appointment. But if you have already

certified or appointed by the court. A copy of the decedent’s

sent the court certificate to the IRS, complete Form 1310

will cannot be accepted as evidence that you are the

and write “Certificate Previously Filed” at the bottom of

personal representative.

the form.

Additional Information

Line C

For more details, see Death of Taxpayer in the index to the

Check the box on line C if you are not a surviving spouse

Form 1040, Form 1040A, or Form 1040EZ instructions, or get

claiming a refund based on a joint return and there is no

Pub. 559, Survivors, Executors, and Administrators.

court-appointed personal representative. You must also

complete Part II. If you check the box on line C, you must

Specific Instructions

attach the proof of death. But if you have already sent the

proof of death to the IRS, complete Form 1310 and write

P.O. Box

“Proof of Death Previously Filed” at the bottom of the form.

If your post office does not deliver mail to your home and

The proof of death must be an authentic copy of either of

you have a P.O. box, show your box number instead of your

the following:

home address.

The death certificate, or

The telegram or letter from the Department of Defense

Foreign Address

notifying the next of kin of the decedent’s death while in

If your address is outside the United States or its

active service.

possessions or territories, enter the information on the line

Example. Your father died on August 25. You are his sole

for “City, town or post office, state, and ZIP code” in the

survivor. Your father did not have a will and the court did not

following order: city, province or state, postal code, and the

appoint a personal representative for his estate. Your father

name of the country. Do not abbreviate the country name.

is entitled to a $300 refund. To get the refund, you must

complete and attach Form 1310 to your father’s final return.

Line A

You should check the box on line C of Form 1310, answer all

Check the box on line A if you received a refund check in

the questions in Part II, and sign your name in Part III. You

your name and your deceased spouse’s name. You can

must also attach a copy of the death certificate or other

return the joint-name check with Form 1310 to your local IRS

proof of death.

office or the service center where you mailed your return. A

new check will be issued in your name and mailed to you.

Lines 1-3

If you checked the box on line C, you must complete lines 1

Line B

through 3.

Check the box on line B only if you are the decedent’s

court-appointed personal representative claiming a refund for

Printed on recycled paper

Form 1310 (Rev. March 1995) Page 2

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