IRS Form 1310 is used by a person claiming a federal tax refund on behalf of a deceased taxpayer when the refund cannot be issued under the return alone.
Whether the form is required depends on who is claiming the refund. A surviving spouse filing an original joint return and a court-appointed personal representative may qualify for exceptions, while another claimant generally completes the form and the required certification.
Last reviewed: July 30, 2026. This article is for general educational purposes and does not replace advice from a qualified tax, legal, financial, or student-aid professional.
What Is IRS Form 1310?
Form 1310 does not calculate the decedent’s tax. The final Form 1040 or amended return calculates the refund; Form 1310 establishes the claimant’s authority to receive it.
The claimant may be a surviving spouse, court-appointed personal representative, or another person who will pay the refund according to state law. Documentation requirements vary by category.
Who Should Use IRS Form 1310?
- A surviving spouse claiming a refund on an original or amended joint return when the form instructions require it.
- An executor, administrator, or other court-appointed personal representative.
- Another person claiming the refund when no court-appointed representative exists or will be appointed.
- A fiduciary correcting or following up on a deceased taxpayer’s federal return.
How to Use or Complete IRS Form 1310
- Complete the decedent’s final or amended return and write the death information as directed.
- Identify the tax year and the deceased taxpayer on Form 1310.
- Select the claimant category: surviving spouse, court-appointed representative, or other claimant.
- Answer the questions about appointment and state-law entitlement.
- Attach a court certificate when the instructions require it; do not substitute unsupported statements.
- Sign Form 1310 and attach it to the relevant paper or electronic filing as permitted.
- Keep estate records showing how the refund was received and distributed.
When Form 1310 Is Not Required
A surviving spouse filing an original joint return with the deceased spouse generally does not attach Form 1310. A court-appointed personal representative may also be able to claim the refund without the form when a current court certificate is attached as instructed.
Exceptions are technical and can differ for an original return, amended return, or separate refund claim. Use the current form instructions for the specific filing.
Claimant Categories
- Surviving spouse: may file jointly when the filing-status rules are met and generally signs for the deceased spouse using the prescribed wording.
- Court-appointed representative: executor or administrator acting under formal appointment and providing required evidence.
- Other claimant: person entitled under state law who certifies that no personal representative has been or will be appointed and agrees to distribute the refund legally.
Final Return and Signature
The person filing the decedent’s final return should place “DECEASED,” the decedent’s name, and date of death in the return’s identification area as directed. The surviving spouse or representative signs in the appropriate capacity.
Income received before death generally belongs on the final individual return; income received after death may belong to the estate or another recipient. Publication 559 explains the distinction.
Refund Checks and Direct Deposit
Direct-deposit availability and account ownership can be sensitive when a taxpayer has died. Follow the return instructions and use an account legally able to receive the refund. A financial institution may reject a deposit if names or authority do not match.
Keep the refund with estate records until it is distributed under the will, court order, or applicable state law.
Before You File or Submit
- Use the current official version. Tax forms, addresses, thresholds, and electronic filing procedures can change. Download the form or instructions from the issuing agency immediately before use.
- Match names and taxpayer identification numbers. Confirm that legal names, SSNs, ITINs, EINs, plan numbers, and tax periods agree with the related return and agency records.
- Gather supporting records first. Keep calculations, statements, notices, authorizations, appraisals, receipts, and other documents that support every entry.
- Check the deadline and delivery method. An extension to file does not necessarily extend the time to pay. Private carriers also may require a different street address than USPS.
- Sign where required. An unsigned paper form, missing consent, or incomplete electronic authentication can delay or invalidate a submission.
- Keep a complete copy. Retain the filed form, attachments, confirmation number, proof of mailing, fax confirmation, and payment record.
Common Mistakes to Avoid
- Using Form 1310 as a substitute for the decedent’s final or amended return.
- Selecting the wrong claimant category.
- Failing to attach a required court certificate.
- Assuming relationship alone establishes legal entitlement under state law.
- Signing only the decedent’s name without showing the signer’s capacity.
- Depositing or distributing the refund without maintaining estate records.
What Happens After Submission?
The IRS reviews both the tax return and the claimant’s authority. Deceased-taxpayer refunds may require manual processing, especially when appointment documents, identity, or filing status must be verified.
If the IRS requests evidence, provide copies through the stated channel. Maintain originals of court documents and proof of legal authority unless the IRS specifically requires an original or certified copy.
Processing time is not the same as a legal deadline. Do not submit a duplicate merely because an acknowledgement or response has not arrived. First check the relevant online status tool, confirmation record, or official contact channel. If the agency requests more information, respond by the date and method stated in the notice.
Records to Keep
Keep a copy of the completed submission and all documents used to prepare it. Your file should also contain the tax-year or period involved, the date submitted, the delivery method, any confirmation or tracking number, and notes about later agency correspondence. Retention periods depend on the form and issue, so follow the specific instructions and keep records longer when they may remain material to an audit, refund claim, basis calculation, collection case, election, or amended return.
Frequently Asked Questions
Does a surviving spouse always file Form 1310?
No. A surviving spouse filing an original joint return generally falls within an exception, but amended and other situations should be checked against the instructions.
Can a child claim a deceased parent’s refund?
Possibly, but relationship alone is not enough. The child must fit the claimant rules and be entitled under state law or act through a properly appointed representative.
Where is Form 1310 mailed?
It is generally attached to the return or claim producing the refund and sent according to that filing’s instructions, not mailed alone to a universal address.
Is Form 56 the same as Form 1310?
No. Form 56 notifies the IRS of a fiduciary relationship. Form 1310 addresses the right to receive a deceased taxpayer’s refund.
Official Resources
Bottom line: First prepare the correct final or amended return, then use Form 1310 only when the claimant category requires it and attach the legal-authority documents specified by the IRS.