IRS Form 1310
IRS Form 1310 is the Statement of Person Claiming Refund Due a Deceased Taxpayer. This form is used when requesting a refund on behalf of a deceased taxpayer.
If a deceased person passed before filing their tax return, then the Executor of their Estate or Surviving Family may need to file a return on their behalf.
If a refund is due, the person claiming the refund must use Form 1310 to explain their relationship to the deceased taxpayer, why they are entitled to the refund, along with a copy of the deceased's Death Certificate.
When complete, the IRS will issue a refund to the deceased's estate, not the individual.
Not all refunds are eligible for a claim using Form 1310. For example, if the deceased was entitled to a refund on a joint return with their spouse, then the surviving spouse can claim the refund without using Form 1310.
It's best to speak with If you are unsure if you need to file Form 1310 or if you have questions about the process of claiming a refund on behalf of a deceased taxpayer, it is recommended to consult with a qualified tax professional or the IRS.
The process of managing a deceased person's taxes can be complicated, so may be important to speak to a tax accountant.