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

However, you must attach a copy of the court appointment if filing on paper.

📂 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