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

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Form 1310 (Rev. 8-2014)
Page
Additional Information
Example. Your father died on August 25. You are his sole
survivor. Your father did not have a will and the court did not
For more details, see Death of a Taxpayer in the General
appoint a personal representative for his estate. Your father is
Instructions section of the Form 1040, Form 1040A, or Form
entitled to a $300 refund. To get the refund, you must complete
1040EZ instructions, or get Pub. 559, Survivors, Executors, and
and attach Form 1310 to your father’s final return. You should
Administrators.
check the box on Form 1310, line C, answer all the questions in
Part II, and sign your name in Part III. You must also keep a
Specific Instructions
copy of the death certificate or other proof of death for your
records.
P.O. Box
Lines 1–3
Enter your box number only if your post office does not deliver
mail to your home.
If you checked the box on line C, you must complete lines 1
through 3.
Foreign Address
If your address is outside the United States or its possessions or
Privacy Act and Paperwork Reduction Act
territories, enter the information in the following order: City,
Notice
province or state, and country. Follow the country’s practice for
entering the postal code. Do not abbreviate the country name.
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. This information will be used
Line A
to determine your eligibility pursuant to Internal Revenue Code
Check the box on line A if you received a refund check in your
section 6012 to claim the refund due the decedent. Code
name and your deceased spouse’s name. You can return the
section 6109 requires you to provide your social security
joint-name check with Form 1310 to your local IRS office or the
number and that of the decedent. You are not required to claim
Internal Revenue Service Center where you filed your return. A
the refund due the decedent, but if you do so, you must provide
new check will be issued in your name and mailed to you.
the information requested on this form. Failure to provide this
information may delay or prevent processing of your claim.
Line B
Providing false or fraudulent information may subject you to
penalties. Routine uses of this information include providing it to
Check the box on line B only if you are the decedent’s court-
the Department of Justice for use in civil and criminal litigation,
appointed personal representative claiming a refund for the
to the Social Security Administration for the administration of
decedent on Form 1040X, Amended U.S. Individual Income Tax
Social Security programs, and to cities, states, the District of
Return, or Form 843, Claim for Refund and Request for
Columbia, and U.S. commonwealths and possessions for use in
Abatement. You must attach a copy of the court certificate
administering their tax laws. We may also disclose this
showing your appointment. But if you have already sent the
information to other countries under a tax treaty, to federal and
court certificate to the IRS, complete Form 1310 and write
state agencies to enforce federal nontax criminal laws, or to
“Certificate Previously Filed” at the bottom of the form.
federal law enforcement and intelligence agencies to combat
Line C
terrorism.
Check the box on line C if you are not a surviving spouse
You are not required to provide the information requested on
claiming a refund based on a joint return and there is no court-
a form unless the form displays a valid OMB control number.
appointed personal representative. You must also complete Part
Books or records relating to a form or its instructions must be
II. If you check the box on line C, you must have proof of death.
retained as long as their contents may become material in the
administration of any Internal Revenue law. Generally, tax
The proof of death is a copy of either of the following:
returns and return information are confidential, as required by
• The death certificate, or
Code section 6103.
• The formal notification from the appropriate government office
The average time and expenses required to complete and file
(for example, Department of Defense) informing the next of kin
this form will vary depending on individual circumstances. For
of the decedent's death.
the estimated averages, see the instructions for your income tax
Do not attach the death certificate or other proof of death to
return.
Form 1310. Instead, keep it for your records and provide it if
If you have suggestions for making this form simpler, we
requested.
would be happy to hear from you. See the instructions for your
income tax return.

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