How to Claim a Refund Due to a Deceased Taxpayer (Form 1310)

When a taxpayer has passed away and is owed a federal tax refund, the IRS requires Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer to confirm who is legally allowed to receive the refund. Below is a clear guide to help you determine when the form is required and how to enter it in TaxSlayer.

Situations Where Form 1310 Is Required

You must complete Form 1310 if:

You are claiming the refund for the deceased person and:

• There is no court-appointed personal representative, and
• You are: 
  • An individual (not the spouse)
  • Acting on behalf of the estate
  • A family member or other claimant allowed by state law

Situations Where Form 1310 Is NOT Required

Not required if:

• Surviving spouse filing a joint return with the deceased
• An executor or personal representative has been legally appointed and a refund check will be issued in their name

You will need to file the return by paper and attach a copy of the court appointment.

Information You Need Before Filing

• Name and Social Security number of the deceased
• Date of death
• Your relationship to the taxpayer
• Whether a court-appointed personal representative exists

How to Enter Form 1310 in TaxSlayer

Step 1: Mark the Taxpayer as Deceased

1. Go to Personal Information
2. Select Basic Information
3. Enter the date of death

Step 2: Add Form 1310

1. Go to Federal Section
2. Select Miscellaneous Forms
3. Choose Form 1310 – Refund Due a Deceased Taxpayer
4. Answer all questions regarding:
   • Your relationship
   • Whether you are the personal representative
   • Whether the return is joint
   • Whether probate documents exist

Step 3: Review and File

• Make sure all information matches the death certificate and supporting documents
• Proceed to e‑file (if eligible)

Can Form 1310 Be E‑Filed?

Yes, Form 1310 can typically be e‑filed, unless:

• The refund must be issued to a court-appointed representative
• Additional probate documents are required

If e-filing is not allowed, the IRS will instruct you to mail the return with Form 1310 attached.

Mailing Instructions (If Required)

If mailing is necessary, send the return to the address listed in the Form 1310 instructions based on your state of residence.

Helpful Tips

• Always keep a copy of the death certificate and any probate documents
• Delays are common with deceased taxpayer refunds—expect additional processing time
• Refunds can only be issued to the legally entitled person