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

If you need to file a return on behalf of a deceased taxpayer, go to

1. Federal 
2. Miscellaneous Forms
3. Statement of Person Claiming Refund Due a Deceased Taxpayer (Form 1310)

UNLESS:

• You are the surviving spouse filing a joint return, OR
• You are the personal representative (executor) filing the return on behalf of the estate. You must have written proof to file as the personal representative. Send the written proof mail to the address where the original return would be sent.

If you are the surviving spouse, you would indicate the date of death in the

1. Basic Information
2. Personal Information
3. Additional Personal Information

Form 1310 will not be generated. Please do not create a 1310 for the spouse. 

If both the taxpayer and spouse passed away during the year, please note that the IRS only allows you to e-file one Form 1310 on a return. You can e-file one Form 1310 and mail the other, or you can choose to paper file the return and mail in both Form 1310s.

What if I am the executor?

If you are the executor filing a return on behalf of the deceased taxpayer, you must print and mail the return with all supporting documents including the court document allowing you to claim the refund.

For a copy of the IRS Form 1310 and its instructions, please click here.