Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer
IRS Form 1310 is Statement of Person Claiming Refund Due a Deceased Taxpayer, used to claim refunds for deceased taxpayers. If checking box A in Part I, the refund check was received in both names.
Need help with Form 1310?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 1310.
Start filling →Form Overview
IRS Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer
IRS Form 1310 is Statement of Person Claiming Refund Due a Deceased Taxpayer, used to claim refunds for deceased taxpayers. If checking box A in Part I, the refund check was received in both names.
Risk Radar
Scan points- 1If checking box B on Line A, the court certificate MUST be attached even if previously filed with the IRS.
- 2Filing without checking the correct box on Line A (joint check) in Part I.
- 3Checking Box B but failing to attach a court certificate showing appointment.
- 4Not completing Part II when selecting option C on Line C.
- 5Omitting the decedent’s social security number when filing Form 1310.
Plain English
This form lets someone formally ask the IRS for money owed to a person who has passed away. By filing Form 1310, you are claiming that refund on behalf of the deceased taxpayer. This is necessary when the original tax return did not receive the proper refund check or needs it reissued.
Submission Date
- Filing date: 2026-01-02 13:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when claiming a refund on behalf of a deceased taxpayer, provided the description in line A, line B, or line C applies to you.
- Do not use it when filing a single-taxpayer return and no specific condition (A, B, or C) is met; check the instructions for details on Line A, Line B, and Line C.
- Check Form 1040 instead when claiming a refund on behalf of a deceased taxpayer who filed that particular income tax return.
Form selector
Use this form or another form?
Filing a joint return where both taxpayers are deceased
Complete a separate Form 1310 for each spouse and attach both to the return.
✓ Ensure you complete one Form 1310 per decedent.
Checking box on line A in Part I
This applies if the refund check was received in your name AND your deceased spouse’s name.
✓ Verify that the joint-name check is being returned with this Form 1310.
Not a surviving spouse, but claiming refund (Line C)
Check box on line C if you are not a surviving spouse requesting reissuance and there is no court-appointed representative.
✓ If checking Line C, ensure Part II of the Form 1310 is also completed.
Deadline or filing window
Form 1310 is used to claim a refund due for any calendar year or other tax year beginning in 20 and ending in 20. While no specific deadline day-count is given, filing the form ensures the timely release of the refund.
Checklist
What you need before filling it out
Decedent's social security number
The decedent’s SSN · Line B on Form 1310
Proof of Death (if checking Line C)
Copy of death certificate OR formal government notification · Required when checking box on line C in Part I.
Name of person claiming refund
Your full name · Line D on Form 1310
Address of person claiming refund
Your complete mailing address (including Apt. no., P.O. Box, City, State, ZIP) · Lines E/F/G on Form 1310
Court Certificate (if checking Line B)
The official court document appointing a representative · Required when checking box on line B in Part I.
Tax Year
Calendar year or specific tax year range · Lines A/B on Form 1310
Before you submit
- 1Complete Part I of Form 1310.
- 2Check only one box in Part I (A, B, or C).
- 3If checking Line A, ensure you are returning a joint-name check.
- 4If checking Line B, attach the required court certificate to Form 1310.
- 5If checking Line C, complete Part II of Form 1310 and have proof of death ready (keep it for records).
- 6Print or type the Name of decedent clearly on the form.
- 7Sign and date the declaration section under penalties of perjury.
How to file this form
- 1Complete all required fields on Form 1310, including identifying the deceased taxpayer and yourself as the claimant.
- 2Determine filing method: If checking Line A, return the joint-name check with Form 1310 to your local IRS office or the center where you filed the return.
- 3If checking Line B or C, mail Form 1310 separately to the original IRS Center OR attach it electronically to a Form 1040, 1040-SR, 1040-NR, or 1040-SS being filed electronically.
- 4Sign and date the form before mailing or submitting, then keep a copy of the completed Form 1310 for your records.
Known limitations
- 1If both taxpayers on a joint return are deceased and Form 1310 is required, a separate Form 1310 must be completed for each spouse.
- 2A copy of the decedent’s will cannot be accepted as evidence that the filer is the personal representative; this is required when checking box B in Part I.
- 3If checking box C in Part I, proof of death (death certificate or formal government notification) must be provided to support the claim, although it does not need to be attached to Form 1310 itself.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025 (12/2025). The form directs users to www.irs.gov/Form1310 for the latest information regarding Form 1310 and its instructions.
What changed or needs a fresh check
- Edition date — confirm the revision reads 12/2025.
- Purpose — confirm the form title reads Statement of Person Claiming Refund Due a Deceased Taxpayer.
- Signature — confirm the signature line is present for the person claiming refund.
- Attachment requirement (Line B) — confirm that if box B is checked, you must attach your court certificate.
- Required proof for Line C — confirm that if box C is checked, you must have proof of death (e.g., death certificate).
- Foreign Address format — confirm the required order is city, province or state, and country.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed IRS Form 1310.
- 2If checking box C in Part I, keep a copy of the proof of death (death certificate or formal notification) for records and provide it if requested.
- 3If returning a joint-name check marked 'VOID' along with Form 1310, this should be sent to your local IRS office or the IRS Center where the return was filed, accompanied by a written request for reissuance of the refund check.
- 4The information provided on Form 1310 is used to determine eligibility pursuant to Internal Revenue Code section 6012 to claim the refund due the decedent.
Sources
- SRCInstructions p.1 — The official title is Statement of Person Claiming Refund Due a Deceased Taxpayer.
- SRCForm p.1 — OMB No. 1545-0074 and Attachment Sequence No. 87 are associated with Form 1310 (Rev. December 2025).
- SRCInstructions p.1 — You must file Form 1310 if the description in line A, line B, or line C applies to you.
- SRCForm p.2 — A personal representative is defined as the executor or administrator of the decedent’s estate, appointed or certified by the court.
- SRCForm p.2 — Line A requires checking only if a refund check was received in your name and your deceased spouse’s name.
- SRCForm p.2 — Line B requires checking only if you are the decedent’s court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843, and you must attach the court certificate.
- SRCForm p.2 — Line C requires checking if you are not a surviving spouse requesting reissuance AND there is no court-appointed or certified personal representative; this necessitates completing Part II.
- SRCForm p.2 — If checking box C, proof of death must be provided (death certificate or formal government notification), but it should be kept for records and not attached to Form 1310.
Common confusion points
Which box in Part I should I check if the refund was paid jointly?
Confusion
Check box A only if you received a refund check in your name AND your deceased spouse's name.
Am I the executor/administrator, so which box applies to me?
Confusion
Check box B only if you are the decedent’s court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843.
What if I am not a surviving spouse and there is no appointed personal representative?
Confusion
Check box C if you meet this condition, but remember to complete Part II of the form.
Do I attach the proof of death when checking box C?
Confusion
Do NOT attach the death certificate or other proof; keep it for your records and provide it if requested.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
Questions about IRS Form 1310
What is IRS Form 1310 used for?
This form lets someone formally ask the IRS for money owed to a person who has passed away. By filing Form 1310, you are claiming that refund on behalf of the deceased taxpayer. This is necessary when the original tax return did not receive the proper refund check or needs it reissued.
Who must file IRS Form 1310?
A surviving spouse requesting a refund check reissuance can file under Line A. Other filers include a court-appointed personal representative (Line B) or any other person claiming for the decedent’s estate (Line C).
What information does IRS Form 1310 require?
Part I identifies who is making the claim and the status of the refund check. Part II collects specific details, such as whether the decedent left a will or if a court appointed a representative. Part III requires the signature of the person claiming the refund.
When is IRS Form 1310 due?
The form applies to any calendar year or other tax year beginning in 20 and ending in 20. The source does not state a specific filing deadline, but it is used to claim a refund that was due.
Where do I file IRS Form 1310?
If checking box A, return the joint-name check with Form 1310 to your local IRS office or the Internal Revenue Service Center where the original return was filed. If checking boxes B or C and filing separately, send it to the same IRS Center where the original return was filed.
How do I complete IRS Form 1310?
First, check the applicable box in Part I (A, B, or C). If checking Box C, you must complete Part II and submit a signed declaration in Part III. A surviving spouse claiming reissuance under Line A must also complete Part III. Remember to sign before sending.
What happens if IRS Form 1310 is filed incorrectly?
Under penalties of perjury, if the claim is not true, correct, and complete, the filer attests that they have examined the claim as such. The information provided determines eligibility pursuant to Internal Revenue Code section 6012.
Confusion — what should I check?
Check box A only if you received a refund check in your name AND your deceased spouse's name.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.