OMB No. 1545-0074 Statement of Person Claiming

Refund Due a Deceased Taxpayer Form 1310

(Rev. November 2005)

Attachment

Sequence No. 87 Department of the Treasury

Internal Revenue Service  See instructions below and on back.

Tax year decedent was due a refund:

Calendar year , or other tax year beginning , 20 , and ending , 20

Name of decedent Date of death Decedent’s social security number

Name of person claiming refund

Home address (number and street). If you have a P.O. box, see instructions.

City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.

Check the box that applies to you. Check only one box. Be sure to complete Part III below.

A Surviving spouse requesting reissuance of a refund check (see instructions).

B Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment,

unless previously filed (see instructions).

Complete this part only if you checked the box on line C above.

1 Did the decedent leave a will?

2a Has a court appointed a personal representative for the estate of the decedent?

3 As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws

of the state where the decedent was a legal resident?

Signature and verification. All filers must complete this part.

I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to

the best of my knowledge and belief, it is true, correct, and complete.

Signature of person claiming refund Date

Form 1310 (Rev. 11-2005)

Part I

Part II

Cat. No. 11566B

Part III

Please

print

or

type

General Instructions

Purpose of Form

Who Must File

● You are a surviving spouse filing an original or amended

joint return with the decedent, or

● You are a personal representative (defined on this page)

filing an original Form 1040, Form 1040A, Form 1040EZ, or

Form 1040NR for the decedent and a court certificate

showing your appointment is attached to the return.

Use Form 1310 to claim a refund on behalf of a deceased

taxpayer.

If you are claiming a refund on behalf of a deceased

taxpayer, you must file Form 1310 unless either of the

following applies:

Example. Assume Mr. Green died on January 4 before

filing his tax return. On April 3 of the same year, you were

appointed by the court as the personal representative for Mr.

Green’s estate and you file Form 1040 for Mr. Green. You do

not need to file Form 1310 to claim the refund on Mr. Green’s

C Person, other than A or B, claiming refund for the decedent’s estate (see instructions). Also, complete Part II.



Personal Representative

Apt. no.

If you answered “No” to 2a, will one be appointed?

If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment

as personal representative or other evidence that you are entitled under state law to receive the refund.



For purposes of this form, a personal representative is the

executor or administrator of the decedent’s estate, as

appointed or certified by the court. A copy of the decedent’s

For Privacy Act and Paperwork Reduction Act Notice, see page 2.

If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.

Yes No

b

Your social security number

tax return. However, you must attach to his return a copy of

the court certificate showing your appointment.

Where To File 

● Follow the instructions for the form to which you are

attaching Form 1310, or

● Send it to the same Internal Revenue Service Center where

the original return was filed if you are filing Form 1310

separately. If the original return was filed electronically, mail

Form 1310 to the Internal Revenue Service Center

designated for the address shown on Form 1310 above. See

the instructions for the original return for the address.

If you checked the box on line A, you can return the

joint-name check with Form 1310 to your local IRS office or

the Internal Revenue Service Center where you filed your

return. If you checked the box on line B or line C, then:

/ /
Form 1310 (Rev. 11-2005) Page 2

Line C

Example. Your father died on August 25. You are his sole

survivor. Your father did not have a will and the court did not

appoint a personal representative for his estate. Your father

is entitled to a $300 refund. To get the refund, you must

complete and attach Form 1310 to your father’s final return.

You should check the box on Form 1310, line C, answer all

the questions in Part II, and sign your name in Part III. You

must also keep a copy of the death certificate or other proof

of death for your records.

Lines 1–3

If your address is outside the United States or its

possessions or territories, enter the information in the

following order: City, province or state, and country. Follow

the country’s practice for entering the postal code. Do not

abbreviate the country name.

Check the box on line A if you received a refund check in

your name and your deceased spouse’s name. You can

return the joint-name check with Form 1310 to your local IRS

office or the Internal Revenue Service Center where you filed

your return. A new check will be issued in your name and

mailed to you.

If you checked the box on line C, you must complete lines 1

through 3.

Line B

Check the box on line B only if you are the decedent’s

court-appointed personal representative claiming a refund for

the decedent on Form 1040X, Amended U.S. Individual

Income Tax Return, or Form 843, Claim for Refund and

Request for Abatement. You must attach a copy of the court

certificate showing your appointment. But if you have already

sent the court certificate to the IRS, complete Form 1310 and

write “Certificate Previously Filed” at the bottom of the form.

Privacy Act and Paperwork Reduction Act

Notice 

The average time and expenses required to complete and

file this form will vary depending on individual circumstances.

For the estimated averages, see the instructions for your

income tax return.

If you have suggestions for making this form simpler, we

would be happy to hear from you. See the instructions for

your income tax return.

Check the box on line C if you are not a surviving spouse

claiming a refund based on a joint return and there is no

court-appointed personal representative. You must also

complete Part II. If you check the box on line C, you must

have proof of death.

Foreign Address

Line A

● The death certificate, or

The proof of death is a copy of either of the following:

● The formal notification from the appropriate government

office (for example, Department of Defense) informing the

next of kin of the decedent’s death.

Do not attach the death certificate or other proof of death to

Form 1310. Instead, keep it for your records and provide it if

requested.

We ask for the information on this form to carry out the

Internal Revenue laws of the United States. This information

will be used to determine your eligibility pursuant to Internal

Revenue Code section 6012 to claim the refund due the

decedent. Code section 6109 requires you to provide your

social security number and that of the decedent. You are not

required to claim the refund due the decedent, but if you do

so, you must provide the information requested on this form.

Failure to provide this information may delay or prevent

processing of your claim. Providing false or fraudulent

information may subject you to penalties. Routine uses of

this information include providing it to the Department of

Justice for use in civil and criminal litigation, to the Social

Security Administration for the administration of Social

Security programs, and to cities, states, and the District of

Columbia for the administration of their tax laws. We may

also disclose this information to other countries under a tax

treaty, to federal and state agencies to enforce federal

nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

Additional Information

For more details, see Death of a Taxpayer in the index to the

Form 1040, Form 1040A, or Form 1040EZ instructions, or get

Pub. 559, Survivors, Executors, and Administrators.

Enter your box number only if your post office does not

deliver mail to your home.

Specific Instructions

P.O. Box

You are not required to provide the information requested

on a form unless the form displays a valid OMB control

number. Books or records relating to a form or its

instructions must be retained as long as their contents may

become material in the administration of any Internal

Revenue law. Generally, tax returns and return information

are confidential, as required by Code section 6103.

will cannot be accepted as evidence that you are the

personal representative.