If you're filing a tax return and claiming a refund on behalf of someone who has passed away, you may need to include IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.
Whether Form 1310 is required depends on your relationship to the deceased and who is claiming the refund.
When Form 1310 Is Required
You generally need to file Form 1310 if you're claiming a refund for a deceased taxpayer who was not your spouse.
The IRS uses Form 1310 to determine who is entitled to receive the refund and to document the claim on behalf of the deceased individual.
In this situation, complete Form 1310 and include it with the tax return or refund claim as required.
When Form 1310 Is Not Required for a Deceased Spouse
If you're filing a return for your deceased spouse, Form 1310 is generally not required.
Instead, when completing the return:
- Go to the Basic Information section.
- Open Additional Personal Information.
- Enter your spouse's date of death.
Once the date of death is entered, the return will be prepared to reflect the taxpayer's status correctly.
If Both Taxpayer and Spouse Died During the Tax Year
If both spouses passed away during the tax year, the return cannot be electronically filed.
In this situation:
- Print the completed tax return.
- Attach the required Form 1310.
- Include a second Form 1310 for the other deceased spouse.
- Mail the return to the IRS.
Submitting both forms helps the IRS determine who is authorized to receive any refund due from the joint return.
Before You File
If you're claiming a refund for a deceased taxpayer, it can be helpful to gather the following documents before starting the return:
- The deceased taxpayer's tax documents (W-2s, 1099s, and other income records)
- A copy of the death certificate, if requested
- Any court documents showing appointment as personal representative, executor, or administrator, if applicable
- Form 1310, when required
Taking a few minutes to gather these documents up front can help avoid delays in processing the refund and ensure the return is filed correctly.