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 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.
The process of managing a deceased person's taxes can be complicated, so it's best to speak with Certified Public Accountant so they can help navigate the process.