How to fill out Form 1310: step-by-step IRS instructions

You can use Form 1310 to claim a federal tax refund owed to a deceased taxpayer when the IRS needs proof that you are entitled to receive it. If you’re handling a final tax return for a loved one and a refund is due, you’ll need to fill out this deceased taxpayer refund form. 

How and when do you file taxes for a deceased person? Learn who files Form 1310 and what information you’ll need before you fill it out.  

What is IRS Form 1310?

IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, officially tells the IRS who should receive a refund after a taxpayer’s death. It may be submitted alongside the deceased taxpayer’s final federal income tax return, as the refund cannot be disbursed directly to the deceased individual. 

According to IRS Form 1310 instructions, this form is not used to calculate taxes or refunds. As the executor or personal representative filing the Form 1310, you would use the form to establish your legal right to receive the refund. 

Who fills out Form 1310? This form is needed when:

• You are filing taxes for a deceased loved one,
• The loved one would have received a refund if they had not passed away, and
• Ownership of that refund is not automatically clear under IRS rules.

By filing Form 1310, surviving spouses who file separately, adult children, or court-appointed executors may be able to claim an IRS refund for deceased persons.

When do you need to file Form 1310?

You need to fill out Form 1310 if you are claiming a refund for a deceased taxpayer and the IRS requires verification of who is entitled to receive it. 

The form is not always required when filing taxes for a deceased person, even if they are expected to receive a refund. Generally, Form 1310 is required only if, these three criteria are met:

• You are claiming a refund on behalf of a deceased taxpayer, 
• You are not filing a joint return as a surviving spouse, and 
• You are not attaching a court certificate of appointment to the return. 

For example, if you are a surviving spouse who is filing separately or an adult child filing for a deceased parent, you will likely need to submit Form 1310. 

You will probably not fill out Form 1310 if either of the following applies:

• The surviving spouse files a joint return for the year of death
• The court-appointed executor attaches proof of appointment to the tax return

The method of delivery does not determine whether Form 1310 is required. As long as you provide the proper documentation, you can request a refund via check or direct deposit. What matters is who is claiming the refund. 

Who can file Form 1310?

Only certain individuals are eligible to file Form 1310, based on their legal relationship to the deceased taxpayer. The IRS recognizes three primary categories of claimants:

• Surviving Spouse Filing Separately: Must file Form 1310 to claim their deceased spouse’s refund 
• Executor or Court-Appointed Representative: Allowed to claim the refund on behalf of the estate 
• Other Eligible Claimants: Adult children or other relatives who qualify to claim the refund

If you intend to claim a deceased loved one’s tax refund, you should to first verify that you have a legal right to do so. A court-appointed executor will usually supersede an adult child or other relative. For specific guidance, consult with a tax law professional. 

Step-by-step: How to fill out Form 1310

Filling out Form 1310 typically involves completing one or two short sections and attaching the form to the deceased taxpayer’s final return. It is important to ensure all information is entered accurately.

First, you would complete the top of the form, which generally covers the following:

• The tax year in which the decedent was due a refund
• The name of the decedent, their date of death, and their Social Security number
• Your name and Social Security number
• Your address

Next, move on to Part I, which requires you to check one box to identify your relationship with the decedent. The options are as follows:

• A: A surviving spouse who is requesting a reissuance of a refund check that is in the name of the surviving spouse and the decedent 
• B: A court-appointed or certified personal representative who is claiming a refund on a Form 843 or 1040-X (must attach a court certificate with the form)
• C: Person other than A or B, who is claiming the decedent’s refund for their estate

If you check the box “C” as a claimant other than a surviving spouse or court-appointed executor, you generally must also complete Part II. Part II contains a series of “Yes” or “No” questions, which are as follows:

1. Did the deceased person leave a will?
2. Has the court appointed someone to represent the estate of the deceased?
   1. If no, will a personal representative be appointed?
   2. If yes to 2 or 2a, the personal representative must be the one who files for the decedent’s refund 
3. As the individual claiming the refund for the decedent’s estate, will you pay it out according to the laws where the deceased was a legal resident?
   1. If no, a refund cannot be issued until you provide a court certificate or other evidence that you are entitled to receive the refund

Finally, complete Part III, which requires your signature and the date. 

Instructions for filling out the form are located below Part III. 

What happens after you file Form 1310?

After you file Form 1310, the IRS generally reviews the information to verify your eligibility before releasing the refund. The process could take eight to twelve weeks, or sometimes even longer. If your form is approved, the IRS will issue a refund in your name via paper check or direct deposit. 

You may use the IRS’s Where’s My Refund? tool, but limited information may be available. Delays are possible, and you may be asked to provide additional information, depending on your relationship to the decedent. 

1310 generator by Jotform

Printing out Form 1310 and filling it out by hand can be tedious and frustrating. Fortunately, you can make it easier by using Jotform Smart PDF Forms. 

Our platform includes dozens of free forms, including Form 1310. Rather than completing the form manually line by line, you can utilize  a smart, web-based form to help simplify the process.

Are you ready to get started? Just fill in some boxes and download your 1310. 

Jotform Smart PDF Forms makes completing the 1310 easy and secure, with features that protect your data and streamline the filing process.

Keep information secure

At Jotform, we value your privacy. Security is a major concern when working with tax forms that contain names, financial information, addresses, and Social Security numbers. We prioritize data protection at every step to keep your information private and secure. 

All submissions are safeguarded using 256-bit SSL encryption, which is the same level of security used by financial institutions. Jotform also supports GDPR and CCPA-compliant data handling.

Want to add more layers of protection? Use Encrypted Forms 2.0 and add a CAPTCHA field to protect yourself against spam. 

Fill out tax forms on any device

With Jotform, you’ll enjoy compatibility across all devices. You can complete Form 1310 on a tablet, laptop, or mobile phone. No matter where you’re working from, you’ll enjoy a responsive experience. 

User-friendly text fields and checkboxes automatically adjust to your screen size, which makes forms easy to read and complete from any device, anywhere. 

Easy to fill out and download

One of the biggest challenges with paper IRS forms is identifying what information is required and where it belongs. Our Form 1310 generator simplifies this by presenting questions in plain language and organizing fields in a logical order that follows IRS guidelines.

This feature reduces the risk of leaving critical fields blank or, conversely, of entering information that the IRS doesn’t need. Once you’re done, download the PDF and print it out or save it for your records. You can also include it as part of your electronically filed return. 

Convert submissions into their original PDF layout

Accuracy and formatting are top priorities when you are submitting documents to the IRS. Jotform converts your document back to a PDF in the original IRS layout, which reduces the risk of formatting-related delays when you file your deceased loved one’s taxes. 

When you fill out your Form 1310 with Jotform, you do not have to worry about:

• Misaligned fields
• Missing boxes
• Formatting issues that could lead to an automatic rejection

However, inputting accurate information is up to you. Make sure to carefully review everything before submitting the form to the IRS. 

Claiming a deceased taxpayer refund

You will need to file Form 1310 when claiming a refund for a deceased taxpayer. This form allows the IRS to confirm that you are entitled to receive the money. A tax professional can answer your questions about whether this applies to you.

If you are ready to complete the form, take advantage of Jotform Smart PDF Forms. This free resource makes it easy to fill out important documents and download them in a PDF format, which you can print out or include when e-filing.

Use our Form 1310 to assist with tax form management. 

AS ALWAYS, CONSULT AN ATTORNEY BEFORE RELYING ON ANY INFORMATION ON THIS PAGE. THE CONTENT ABOVE IS FOR INFORMATIONAL PURPOSES ONLY. JOTFORM IS NOT PROVIDING LEGAL, FINANCIAL OR OTHER ADVICE.