Form 1310 Instructions

IRS Form 1310 allows eligible individuals to claim tax refunds on behalf of deceased taxpayers when specific conditions apply. Understanding Form 1310 instructions can help you navigate this smoothly.

Whether you're managing estate finances independently or comparing our best tax relief companies for assistance, this guide ensures you receive any refunds owed to your deceased family member.

What Is IRS Form 1310?

IRS Form 1310, officially titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," establishes your legal right to claim tax refunds on behalf of someone who has died.

The form is required when you don't automatically qualify as a surviving spouse filing jointly or as a court-appointed representative, but still have a legitimate claim to the refund.

Who Needs to File Form 1310?

Understanding who qualifies to file Form 1310 helps determine whether you need this form or can claim the refund through other means. The requirements vary based on your relationship to the deceased and your legal standing.

Surviving Spouses

• Joint returns filed together: Surviving spouses don't need Form 1310 when filing a joint return with the deceased spouse for the year of death.
• Separate refund claims: You must file Form 1310 if you're claiming a refund separately from the deceased spouse's return and you're not the court-appointed representative of the estate.
• Reissued checks: When the IRS needs to reissue a refund check that was made out to both spouses, the surviving spouse may need Form 1310 to receive the replacement payment.

Court-Appointed Representatives

• Personal representatives with documentation: If you're a court-appointed executor, administrator, or personal representative, you typically don't need Form 1310. Instead, attach a copy of your court appointment documents to the tax return.
• Missing court documents: In rare cases where court appointment papers are temporarily unavailable, you might use Form 1310 as an interim solution. However, it's best to get the proper court documentation.

Other Eligible Individuals

• Adult children and relatives: When no court-appointed representative exists, adult children or other family members can file Form 1310 to claim refunds, provided they can demonstrate their relationship to the deceased.
• Required eligibility documentation: In addition to filing Form 1310, non-spouse filers must either provide a copy of the court appointment documents or complete Part III of Form 1310. This step verifies their relationship to the deceased and confirms their right to the refund.

Step-by-Step Instructions to Complete Form 1310

Form 1310 consists of three distinct parts, each requiring specific information and verification. Understanding what goes in each section ensures accurate completion and faster processing.

Step 1: Enter Basic Information (Part I)

• Fill in deceased taxpayer details: Enter the deceased person's full name exactly as it appears on their Social Security card, their Social Security number, and the date of death.
• Provide your information: Include your complete name, address, and Social Security number as the person claiming the refund.
• Specify your relationship: Clearly indicate your relationship to the deceased (spouse, child, parent, etc.) and your legal basis for claiming the refund.

Step 2: Provide Court Appointment Documentation (Part II)

• Check if you're court-appointed: Mark the appropriate box if you're a court-appointed personal representative, executor, or administrator.
• Attach required documentation: If you check yes in Part II, you must attach a copy of the court papers verifying your appointment. This typically includes letters testamentary, letters of administration, or similar court documents.
• Skip to signature if applicable: If you have court appointment documentation, you can skip Part III and proceed directly to signing the form.

Step 3: Establish Your Relationship to the Deceased (Part III)

• Explain your claim: If you're not a court-appointed representative, explain your relationship to the deceased and why you're entitled to claim the refund.
• Sign under penalty of perjury: Sign Part III to confirm you're legally entitled to receive the refund.

Gather Supporting Documentation for Form 1310

• Include death certificate: Always attach a certified copy of the deceased's death certificate with Form 1310.
• Add translations if needed: For foreign nationals or U.S. citizens who died abroad, include an English translation of the death certificate if the original isn't in English.
• Attach court documents: Include copies of any relevant court appointment papers if you're filing as a personal representative.

Where and How to File Form 1310

Form 1310 filing procedures differ from standard tax forms, with specific requirements for submission methods and timing that affect how quickly you receive the refund. Here's what you need to know:

Submission Methods and Procedures

• Mail-only filing: Form 1310 must be submitted by mail—there's no option to file this form electronically, even if you e-file the associated tax return.
• Combined with tax returns: Submit Form 1310 together with the deceased person's final tax return when claiming the refund initially.
• Separate submissions: If the tax return was already filed without Form 1310, mail the form separately to the same IRS address where you sent the original return.

Filing Deadlines and Timing

• Final return deadlines: File Form 1310 when you submit the deceased person's final tax return, which is typically due by April 15 of the year following the death.
• Avoid processing delays: Submit Form 1310 with the refund claim rather than waiting, as separate submissions can significantly slow processing.

Refund Processing and Delivery

• Extended processing time: Refunds claimed with Form 1310 usually take several extra weeks compared to standard refunds due to additional verification requirements.
• Tracking options: Use the IRS "Where's My Refund?" tool to track your refund status once the return is processed, though initial processing may take longer than usual.
• Payment methods: The IRS typically sends refunds by check, mailed to the address listed on the tax return, though direct deposit may be available in some cases.
• Multiple claimants: When multiple people could have valid claims to the same refund, the IRS pays court-appointed representatives first. If no court representative exists, they pay the person who filed Form 1310.

Common Form 1310 Mistakes to Avoid

Understanding common tax errors helps prevent processing delays and ensures your Form 1310 is accepted on the first submission. These issues cause the majority of rejections and processing problems.

Critical Documentation Errors

• Missing signatures: Incomplete or missing signatures on either Form 1310 or the associated tax return will result in rejection.
• Incomplete death certificate: Failing to attach a certified copy of the death certificate is one of the most common reasons for processing delays.
• Missing court documentation: If you're a court-appointed representative but don't include proof of your appointment, the IRS cannot process your claim.
• Incorrect taxpayer information: Providing wrong or incomplete information about the deceased person (name, Social Security number, or date of death) will cause verification problems.

Filing and Submission Problems

• Separate filing when combined required: Sending Form 1310 separately when it should accompany the tax return creates unnecessary delays and confusion.
• Wrong IRS address: Mailing Form 1310 to the incorrect IRS processing center can significantly delay processing.
• Incomplete form sections: Skipping required portions of the form or leaving essential information blank will result in rejection.

Correction Procedures for Filed Forms

• Corrected submissions: If you find errors on a submitted Form 1310, you can send a corrected form by mail to the same IRS address where you filed originally.
• Explanatory letter: Include a brief letter explaining the correction and identifying which specific information you're changing.
• Missing documents: Provide copies of any documents that were missing from your original submission, along with your corrections.

Form 1310 Requirements for Complex Situations

When filing Form 1310 involves unique circumstances, certain rules and considerations apply that differ from standard cases. Here's what you need to know:

• Economic impact payments and tax credits: Process these on the deceased person's return normally—Form 1310 requires no special treatment. The IRS automatically adjusts refund amounts if the deceased has already received these payments.
• Joint returns and community property rules: Surviving spouses filing joint returns with the deceased typically don't need Form 1310. In community property states where both spouses own refunds equally, Form 1310 is only required when someone other than the surviving spouse claims the refund.
• International and foreign national cases: Foreign nationals who died or US citizens who died abroad can have their US tax refunds claimed using Form 1310. Follow standard procedures and mail to the same IRS address used for paper returns.
• When professional help becomes necessary: Complex estates, ongoing probate proceedings, multiple potential claimants, foreign death certificates, or complicated residency situations warrant professional tax assistance to avoid costly errors.
• Free Form 1310 resources and state considerations: Download forms and instructions from IRS.gov, get free help at VITA/TCE sites, or use AARP Tax-Aide for seniors and moderate-income filers. Remember, Form 1310 only covers federal tax refunds—check your state's tax website for equivalent state forms and procedures.

Conclusion

Filing Form 1310 becomes manageable when you understand the requirements and follow proper procedures. Determine whether you need the form based on your relationship to the deceased, then complete each section accurately with the required documentation. Processing takes longer than standard refunds, so patience is essential.

Form 1310 only covers federal tax refunds—check your state's requirements separately. When facing complex estates or multiple claimants, professional assistance prevents costly mistakes. Free resources are available through the IRS and community organizations.

Frequently Asked Questions

1. Can I file Form 1310 online, or does it have to be mailed?

Form 1310 must be submitted by mail—there's no electronic filing option available. The only exception is for court-appointed representatives who may be able to e-file the associated tax return with Form 1310 in certain circumstances.

2. How long does it take to receive a refund after filing Form 1310?

Refunds claimed with Form 1310 typically take several extra weeks to process compared to standard refunds due to additional verification requirements. You can track your refund status using the IRS "Where's My Refund?" tool once processing begins.

3. Do I need Form 1310 if I'm a surviving spouse filing a joint return?

No, surviving spouses don't need Form 1310 when filing a joint return with the deceased spouse. You only need this form if you're claiming a refund separately and aren't a court-appointed representative of the estate.