H H IMB No. 1545-0073
rom 1310 Statement of Person Claiming ovens 31.90
(Rev. October 1988) Refund Due a Deceased Taxpayer
Department of the Treasury Attachment
Internal Revenue Service Sequence No. 87.
Tax year decedent was due a refund:
Calendar year or other tax year beginning 119 ,and ending 119
Name of decedent Date of death ‘Social security number of decedent
& | Name of person claiming refund
5
a
2 |" Address (number and street)
g
& | City or town, state, and ZIP code

| Part | Check the box that applies to you (check only one box) (sign and date in Part III below)
A 1 Surviving spouse, requesting reissuance of a refund check. (See instructions on back of form.)

B CL Personal representative appointed or certified by a court. You may have to attach a court certificate showing your appointment. (See
instructions on back of form.)

C C Person, other than A or B, claiming refund for the decedent's estate. Complete Part Il and attach a copy of the death certificate or
proof of death. (See instructions on back of form.)

(Complete this part only if you checked Box C above) Yes| No

1__Did the decedent leave a will? ‘ _. . . _ .
2a Has a personal representative been appointed by a court for the estate of the decedent? .
b If ‘‘No,"’ will one be appointed?
If 2a or 2b is answered “‘Yes,"’ the personal representative must file for the refund.

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 “No,” a refund cannot be made until you submit a ‘court certificate showing y. your F appointment a as personal representative or other
evidence that you are entitled, under state law, to receive the refund.
icaay Signature and Verification

| request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, | declare that | have examined this claim, and to the best of my knowledge and
belief, itis true, correct, and complete.

Ms

Signature of person claiming refund > Date >

For Paperwork Reduction Act Notice, see instructions on back of form. Form 1310 (Rev. 10-88)


Form 1310 (Rev. 10-88)

Page 2

General Instructions

Paperwork Reduction Act Notice.—We ask for this information
to carry out the Internal Revenue laws of the United States. We
need it to ensure that taxpayers are complying with these laws
and to allow us to figure and collect the right amount of tax. You
are required to give us this information.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average

ime is:

Learning about the law or the form 3 minutes
Preparing the form . » 14minutes
Copying, assembling, a and sending | the

formtoIRS . . . 17 minutes

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 the Internal
Revenue Service, Washington, DC 20224, Attention: IRS Reports
Clearance Officer, TR:FP; or the Office of Management and
Budget, Paperwork Reduction Project, Washington, DC 20503.
Purpose of Form.—Form 1310 is used to claim a refund on
behalf of a taxpayer who has died.

Who Must File.—File Form 1310 if you are claiming a refund on
behalf of a taxpayer who has died.

Exceptions: You do not have to file Form 1310 if you are:

e A surviving spouse filing a joint return with the decedent; OR

@ A personal representative filing Form 1040, Form 1040A, or
Form 1040EZ for the decedent.
Example: Assume that Mr. Green died on January 4, before filing
his tax return. On April 3 of the same year, you were appointed as
the personal representative for Mr. Green’s estate, and you file
Form 1040 for Mr. Green. You do not need 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.

See Death of Taxpayer in the index to the Form 1040
Instructions or in the Form 1040A and Form 1040EZ Instructions.

Specific Instructions
Part I

Box A.—Check Box 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, and a new check
will be issued in your name.

Box B.—Check Box B only if you are the decedent's court
appointed personal representative. For purposes of this form
personal representative means the executor, executrix,
administrator, or administratrix of the decedent's estate, as
certified or appointed by the court.

In most cases, Form 1310 will be filed by personal
representatives claiming a refund for the decedent on Form
1040X or Form 843. Form 1310 is not required if you are filing
Form 1040,Form 1040A, or Form 1040EZ for the decedent. See
Who Must File above.

What To Attach to Form 1310. \f you are the personal
representative, you MUST attach a copy of the court certificate
showing your appointment. However, if you've already sent the
court certificate to IRS, you do not have to send it again. Complete
Form 1310 and state on it that a certificate has already been

Hed.

Acopy of the decedent's will cannot be accepted as evidence
that you are the personal representative.

Box C.—Check Box C if you are not a surviving spouse claiming a
refund based on a joint return, or you have not been appointed by
the court as the decedent's personal representative. For example,
check Box C if you are a surviving spouse claiming a refund on
behalf of your deceased spouse’s separate tax return and there is
no court appointed personal representative.

Part Il

If you checked Box C, you must complete Part II of Form 1310.
You must also attach a copy of the death certificate or proof of
death. The proof of death may be the original or an authentic
copy of a telegram or letter from the Department of Defense
notifying the next of kin of the decedent's death while in active
service, or a death certificate issued by the Department of
Defense.

Part Ill
Who Must Sign.—All filers of Form 1310 must sign and date the
form in Part Ill.