Form 1310 - Statement Of Person Claiming Refund Due A Deceased Taxpayer
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21310
Statement of Person Claiming
OMB No. 1545-0074
Form
Refund Due a Deceased Taxpayer
(Rev. August 2014)
Information about Form 1310 is available at
Department of the Treasury
▶
Attachment
87
See instructions below and on back.
Sequence No.
Internal Revenue Service
▶
Tax year decedent was due a refund:
Calendar year
, or other tax year beginning
, 20
, and ending
, 20
Decedent’s social security number
Name of decedent
Date of death
Name of person claiming refund
Your social security number
Please
print
or
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
type
City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.
Part I
Check the box that applies to you. Check only one box. Be sure to complete Part III below.
A
Surviving spouse requesting reissuance of a refund check (see instructions).
B
Court-appointed or certified personal representative (defined below). Attach a court certificate showing your
appointment, unless previously filed (see instructions).
C
Person, other than A or B, claiming refund for the decedent’s estate (see instructions). Also, complete Part II.
Part II
Complete this part only if you checked the box on line C above.
Yes
No
1
Did the decedent leave a will? .
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2 a Has a court appointed a personal representative for the estate of the decedent?
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b If you answered “No” to 2a, will one be appointed? .
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If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.
3
As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws
of the state where the decedent was a legal resident? .
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If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment
as personal representative or other evidence that you are entitled under state law to receive the refund.
Part III
Signature and verification. All filers must complete this part.
I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to the
best of my knowledge and belief, it is true, correct, and complete.
Signature of person claiming refund
Date
▶
▶
General Instructions
However, you must attach to his return a copy of the court
certificate showing your appointment.
Future developments. Information about any future
Where To File
developments affecting Form 1310 (such as legislation enacted
after we release it) will be posted at
If you checked the box on line A, you can return the joint-name
check with Form 1310 to your local IRS office or the Internal
Purpose of Form
Revenue Service Center where you filed your return. If you
Use Form 1310 to claim a refund on behalf of a deceased
checked the box on line B or line C, then:
taxpayer.
• Follow the instructions for the form to which you are attaching
Who Must File
Form 1310, or
• Send it to the same Internal Revenue Service Center where
If you are claiming a refund on behalf of a deceased taxpayer,
the original return was filed if you are filing Form 1310
you must file Form 1310 unless either of the following applies:
separately. If the original return was filed electronically, mail
• You are a surviving spouse filing an original or amended joint
Form 1310 to the Internal Revenue Service Center designated
return with the decedent, or
for the address shown on Form 1310 above. See the
• You are a personal representative (defined on this page) filing
instructions for the original return for the address.
an original Form 1040, Form 1040A, Form 1040EZ, or Form
Personal Representative
1040NR for the decedent and a court certificate showing your
appointment is attached to the return.
For purposes of this form, a personal representative is the
Example. Assume Mr. Green died on January 4 before filing
executor or administrator of the decedent’s estate, as
his tax return. On April 3 of the same year, you were appointed
appointed or certified by the court. A copy of the decedent’s will
by the court as the personal representative for Mr. Green’s
cannot be accepted as evidence that you are the personal
estate and you file Form 1040 for Mr. Green. You do not need to
representative.
file Form 1310 to claim the refund on Mr. Green’s tax return.
1310
For Privacy Act and Paperwork Reduction Act Notice, see page 2.
Form
(Rev. 8-2014)
Cat. No. 11566B
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