If you are claiming a refund for a deceased person that is not your spouse, you will need to include Form 1310. The IRS requires the form to show who is claiming the refund on behalf of the deceased person.
If you are claiming a refund for your deceased spouse, Form 1310 is not required. Instead, go to the Basic Information section of the return and indicate the date of death under Additional Personal Information.
If both the taxpayer and the spouse passed away during the tax year, the return must be printed and mailed with a second 1310 Form attached. The IRS allows only one Form 1310 to be e-filed with each return.
For more information regarding Form 1310, please view our KB article.