Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer Page 2
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Form 1310 (Rev. 11-2005)
Page
will cannot be accepted as evidence that you are the
Example. Your father died on August 25. You are his sole
personal representative.
survivor. Your father did not have a will and the court did not
appoint a personal representative for his estate. Your father
Additional Information
is entitled to a $300 refund. To get the refund, you must
complete and attach Form 1310 to your father’s final return.
For more details, see Death of a Taxpayer in the index to the
You should check the box on Form 1310, line C, answer all
Form 1040, Form 1040A, or Form 1040EZ instructions, or get
the questions in Part II, and sign your name in Part III. You
Pub. 559, Survivors, Executors, and Administrators.
must also keep a copy of the death certificate or other proof
of death for your records.
Specific Instructions
Lines 1–3
P.O. Box
If you checked the box on line C, you must complete lines 1
Enter your box number only if your post office does not
through 3.
deliver mail to your home.
Foreign Address
Privacy Act and Paperwork Reduction Act
If your address is outside the United States or its
Notice
possessions or territories, enter the information in the
We ask for the information on this form to carry out the
following order: City, province or state, and country. Follow
Internal Revenue laws of the United States. This information
the country’s practice for entering the postal code. Do not
will be used to determine your eligibility pursuant to Internal
abbreviate the country name.
Revenue Code section 6012 to claim the refund due the
decedent. Code section 6109 requires you to provide your
Line A
social security number and that of the decedent. You are not
Check the box on line A if you received a refund check in
required to claim the refund due the decedent, but if you do
your name and your deceased spouse’s name. You can
so, you must provide the information requested on this form.
return the joint-name check with Form 1310 to your local IRS
Failure to provide this information may delay or prevent
office or the Internal Revenue Service Center where you filed
processing of your claim. Providing false or fraudulent
your return. A new check will be issued in your name and
information may subject you to penalties. Routine uses of
mailed to you.
this information include providing it to the Department of
Justice for use in civil and criminal litigation, to the Social
Line B
Security Administration for the administration of Social
Check the box on line B only if you are the decedent’s
Security programs, and to cities, states, and the District of
court-appointed personal representative claiming a refund for
Columbia for the administration of their tax laws. We may
the decedent on Form 1040X, Amended U.S. Individual
also disclose this information to other countries under a tax
Income Tax Return, or Form 843, Claim for Refund and
treaty, to federal and state agencies to enforce federal
Request for Abatement. You must attach a copy of the court
nontax criminal laws, or to federal law enforcement and
certificate showing your appointment. But if you have already
intelligence agencies to combat terrorism.
sent the court certificate to the IRS, complete Form 1310 and
You are not required to provide the information requested
write “Certificate Previously Filed” at the bottom of the form.
on a form unless the form displays a valid OMB control
number. Books or records relating to a form or its
Line C
instructions must be retained as long as their contents may
Check the box on line C if you are not a surviving spouse
become material in the administration of any Internal
claiming a refund based on a joint return and there is no
Revenue law. Generally, tax returns and return information
court-appointed personal representative. You must also
are confidential, as required by Code section 6103.
complete Part II. If you check the box on line C, you must
The average time and expenses required to complete and
have proof of death.
file this form will vary depending on individual circumstances.
The proof of death is a copy of either of the following:
For the estimated averages, see the instructions for your
● The death certificate, or
income tax return.
● The formal notification from the appropriate government
If you have suggestions for making this form simpler, we
office (for example, Department of Defense) informing the
would be happy to hear from you. See the instructions for
next of kin of the decedent’s death.
your income tax return.
Do not attach the death certificate or other proof of death to
Form 1310. Instead, keep it for your records and provide it if
requested.
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