OMB No. 1545-0073 

Expires 5-31-95

Statement of Person Claiming

Refund Due a Deceased Taxpayer Form 1310

(Rev. June 1992)

Attachment

Sequence No. 87 Department of the TreasuryInternal Revenue Service © See instructions below.

Tax year decedent was due a refund:

Calendar year , or other tax year beginning , 19 , and ending , 19

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 Apt. no.

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. You may have to attach a court certificate showing your appointment

(see instructions).

C Person, other than A or B, claiming refund for the decedent’s estate (see instructions). Complete Part II and attach a copy

of the death certificate or proof of death.

Yes No

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?

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

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?

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.

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. 6-92)

Part I

Part II

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

Cat. No. 11566B

Part III

Please

type

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General Instructions

Paperwork Reduction Act Notice

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated

average time is:

Recordkeeping 7 min.

Learning about the

law or the form 3 min.

Preparing the form 14 min.

Copying, assembling,

and sending the

form to the IRS 17 min.

If you have comments concerning the accuracy of these

time estimates or suggestions for making this form more

simple, we would be happy to hear from you. You can write

to both the Internal Revenue Service, Washington, DC

Purpose of Form

Who Must File

● You are a surviving spouse filing an original joint return

with the decedent, OR

● You are a personal representative (see back of form) 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.

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

Internal Revenue laws of the United States. You are required

to give us the information. We need it to ensure that you are

complying with these laws and to allow us to figure and

collect the right amount of tax.

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.

20224, Attention: IRS Reports Clearance Officer, T:FP; and

the Office of Management and Budget, Paperwork

Reduction Project (1545-0073), Washington, DC 20503. DO

NOT send this form to either of these offices.
Form 1310 (Rev. 6-92) Page 2

Foreign Address

Line A

Additional Information

Specific Instructions

P.O. Box

Line B

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 line C of Form 1310, answer all

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

must also attach a copy of the death certificate or proof of

death.

Lines 1-3

● The telegram or letter from the Department of Defense

notifying the next of kin of the decedent’s death while in

active service.

● The death certificate, or

Personal Representative

For purposes of this form, a personal representative is the

executor, executrix, administrator, or administratrix of the

decedent’s estate, as certified or appointed by the court. A

copy of the decedent’s will cannot be accepted as evidence

that you are the personal representative.

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

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

Pub. 559, Survivors, Executors, and Administrators.

If your post office does not deliver mail to your home and

you have a P.O. box, show your box number instead of your

home address.

If your address is outside of the United States or its

possessions or territories, enter the information on the line

for “City, town or post office, state, and ZIP code” in the

following order: city, province or state, postal code, and the

name of the country. Do not abbreviate the country name.

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

attach the proof of death. The proof of death must be an

authentic copy of either of the following:

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 service center where you mailed your return. A

new check will be issued in your name and mailed to you.

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

Form 1310.

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

through 3.

You do not need to file Form 1310 to claim the refund on Mr.

Green’s tax return. However, you must attach to his return a

copy of the court certificate showing your appointment.