If your spouse passed away during the tax year, you may still need to file a final federal income tax return on their behalf. The IRS allows surviving spouses to file the return and, in many cases, receive the refund without needing additional estate documents. This article walks you through exactly what to do and when Form 1310 is required.
💍 Can I File a Joint Return for the Year My Spouse Died?
Yes.
If you did not remarry during the tax year, the IRS allows you to file a joint return for the year your spouse died. This is usually the simplest and most beneficial filing status.
When filing a joint return:
- ✔ You do not need Form 1310
- ✔ You can claim all normal credits and deductions
- ✔ You may e‑file the return normally
📆 Filing a Return for a Deceased Spouse: Step-by-Step
1. Indicate the Date of Death
The first step is marking your spouse as deceased.
In TaxSlayer:
- Go to Personal Information
- Select Basic Information
- Enter the date of death for your spouse
This ensures the IRS knows the taxpayer is deceased and prevents processing delays.
2. Choose Your Filing Status
- If you are the surviving spouse and did not remarry → Married Filing Jointly
- If you remarried during the same tax year → you cannot file jointly with your deceased spouse; instead, their return must be filed as Married Filing Separately
3. Decide Whether You Need Form 1310
Most surviving spouses do not need Form 1310.
❌ Form 1310 is NOT required if:
- You file a joint return, or
- You are the court‑appointed personal representative of the estate
✔ Form 1310 IS required if:
- You are not filing jointly and
- No court-appointed personal representative exists
In that situation, you must complete Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer.
In TaxSlayer:
- Go to Federal Section of the deceased person's return
- Choose Miscellaneous Forms
- Select Form 1310
4. E-File or Mail the Return
Most surviving spouses can e‑file, including when Form 1310 is required.
You may need to mail the return if:
- The IRS requires probate documents
- A court-appointed representative must receive the refund
TaxSlayer will notify you if e-filing is not available for your situation.
💵 What Happens to the Refund?
If you file a joint return, the refund is normally issued to you.
If filing separately and Form 1310 is required, the refund will be issued to:
- You (as the surviving spouse), or
- The estate representative (if appointed)
📦 Documents You Should Keep
Always retain copies of:
- 🪪 Your spouse’s death certificate
- 📄 Any court appointment papers (if applicable)
- 📝 Form 1310 (if filed)
You do not send the death certificate to the IRS unless they request it.
🧠 Helpful Tips for Surviving Spouses
- Filing jointly for the year of death often provides the best tax outcome
- You may qualify for Qualifying Widow(er) status for the two years after the year of death if you have dependents
- The IRS may take additional time to process returns involving a deceased taxpayer—this is normal