IRS Form 1310: Who Needs It to Claim a Deceased Person's Tax Refund

IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the form you attach to a final return when you are asking the IRS to pay out a refund owed to someone who has died. Some people never need it, and for others it is the one thing standing between the estate and the money.

Here is who files it, who can skip it, and how to get it to the IRS.

What is IRS Form 1310 used for?

The IRS will not send a refund to just anyone. Form 1310 tells the IRS who you are in relation to the person who died and why you have the right to receive their refund.

It applies only when a refund is actually due. If the decedent owed tax, or the return shows a zero balance, there is nothing to claim and no reason to file the form.

Who has to file Form 1310?

You generally file it if you are claiming a refund for a deceased taxpayer and you are not one of the two people who are exempt from the requirement (covered in the next section). In practice, that usually means one of these people:

A court-appointed personal representative who is claiming a refund on something other than an original return (the form's instructions explain the exact rules).
A family member, such as an adult child or sibling, who is claiming the refund for the estate and has no court appointment.
A surviving spouse who needs a refund check reissued in their name after one was issued to the decedent.

The form has a short set of checkboxes that identify which of these you are. Each choice leads to different supporting documents, so answer it first.

Who does not need to file Form 1310?

Two situations are exempt:

A surviving spouse filing a joint return with the decedent. If you file jointly, the refund goes to you and no extra statement is needed.
A court-appointed personal representative filing the decedent's original Form 1040 or 1040-SR. You skip Form 1310 but must attach a copy of the court document showing your appointment, such as a certificate of appointment or letters testamentary.

That second exemption is the one people miss. Executors often file Form 1310 unnecessarily, or forget the court certificate, which is the document the IRS actually looks for.

How do you fill out Form 1310?

The form is one page and fairly direct. Here's what actually matters:

Decedent information: the full name, Social Security number, and date of death of the person who died. Make sure these match the final return exactly.
Your identity: your name, address, and your relationship to the decedent, along with the box that describes your role (surviving spouse, court-appointed personal representative, or someone else claiming for the estate).
Estate details: if you are not a surviving spouse or court-appointed representative, the form asks whether a court has appointed or will appoint a personal representative, and about the decedent's heirs under state law.
Signature: you sign under penalties of perjury. If a joint claim applies, both claimants sign.

Take your time with the questions that depend on state law. Who is entitled to a refund when there is no court-appointed representative varies by state, and the form's instructions are the authority on what to attach.

Where do you mail Form 1310 to the IRS?

There is no separate mailing address for Form 1310. It travels with the return:

Filing the decedent's return on paper? Attach Form 1310 to the front of the return and mail it to the address listed in the Form 1040 instructions for your state.
Return already filed and refund still pending? Send Form 1310 to the IRS address shown in that year's instructions. Include a note that it relates to the return already filed.
Filing the return electronically? Whether Form 1310 can accompany an e-filed return depends on your software and the current instructions. If it cannot be attached electronically, you may need to mail it separately with a cover note referencing the return.

Because mailing details and form revisions change, check the current Form 1310 instructions on IRS.gov before you send anything. People searching for the "2025" version are usually looking at the latest revision. It is not a tax-year-specific form.

What else should you handle on the decedent's final return?

A few related items make the claim go more smoothly:

Write "DECEASED," the decedent's name, and the date of death across the top of the return.
The final return is due on the normal due date for the year of death. If you are late, see what to do after missing the tax filing deadline before refunds are affected.
If the decedent's earlier returns were wrong, you may need to amend with Form 1040-X. Refund claims generally have to be filed within three years of the original filing date, or two years of the tax payment, whichever is later.
If the decedent ran a business or owned an S-corp, the final-year filings often carry extra steps. Our overview of S-corp and business tax services outlines how that fits in.
A state refund is a separate claim with its own paperwork. If California is involved, checking your California state refund status is a good first step.

If the IRS has already sent a notice about the decedent's account, IRS and state tax problem help can explain the response process.

Frequently asked questions

Do I need Form 1310 if I'm the surviving spouse?

Not if you are filing a joint return with the decedent. You only need it if you are asking for a refund check to be reissued, or if you are not filing jointly.

Does an executor have to file Form 1310?

Usually not on an original Form 1040, but the executor must attach a copy of the court certificate showing the appointment. For other situations, follow the form's instructions.

Can I file Form 1310 by itself?

It is meant to be attached to a return or sent in connection with one. It does not stand alone as a request for a refund.

How long does it take to get a refund for a deceased taxpayer?

Paper-filed returns with attachments typically take longer than a standard refund, and processing times vary. Complete paperwork up front helps avoid delays.

Next step

Gather three things first: the decedent's final return (or a plan for one), the court certificate if there is one, and a list of the heirs if there is not. Then decide whether Form 1310 applies to your situation.

If you want a second set of eyes, you can book a free consultation with SBZ Tax, or call 818-748-2020 or visit the office at 190 Sierra Ct Ste 335, Palmdale, CA 93550. We also handle ongoing tax planning for families dealing with an estate.

This article is general information, not tax advice for your specific situation. Talk to a qualified tax professional or attorney about your circumstances.