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Form 1310 Instructions
The IRS won't automatically release a deceased person's tax refund to family.
August 19, 2026
The IRS won't automatically release a deceased person's tax refund to family.
August 19, 2026
IRS Form 1310 allows eligible individuals to claim tax refunds on behalf of deceased taxpayers when specific conditions apply, according to the IRS. 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.
One important update: as of the current Rev. December 2025 form, you can file Form 1310 electronically when you attach it to an e-filed return, according to the IRS Form 1310 instructions. That reverses the old mail-only rule.
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, per the IRS Form 1310 instructions.
The current version is the Rev. December 2025 form, per the IRS Form 1310 instructions. Always download the latest version before you file.
You need to file Form 1310 if you're claiming a refund for someone who has died and you don't automatically qualify as a surviving spouse on a joint return or a court-appointed representative. Your eligibility maps directly to the three boxes in Part I of the form: Line A, Line B, and Line C, according to the IRS Form 1310 instructions.
Surviving spouses usually file under Line A, which covers a request to reissue a refund check made out in both spouses' names, per the IRS Form 1310 instructions.
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 (Line A): When the IRS needs to reissue a refund check that was made out to both spouses, the surviving spouse uses Line A of Form 1310 to receive the replacement payment.
Court-appointed representatives file under Line B when claiming a refund on Form 1040-X or Form 843 for the decedent, per the IRS Form 1310 instructions.
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.
Attach the certificate even if previously filed: A Line B filer must attach the court certificate to Form 1310 even if it was already filed with the IRS, per the IRS Form 1310 instructions.
A will is not enough: A copy of the will is not accepted as proof that you are the personal representative, per the IRS Form 1310 instructions.
Any other person claiming a refund for the decedent's estate files under Line C, which is the broadest category, per the IRS Form 1310 instructions.
Adult children and relatives: When no court-appointed representative exists, adult children or other family members can file Form 1310 to claim refunds.
Complete Part II and hold proof of death: Line C filers must answer the Part II questions and have proof of death, such as a death certificate or formal government notification. Keep this proof for your records rather than attaching it, per the IRS Form 1310 instructions.
Some claimants can receive a deceased taxpayer's refund without filing Form 1310 at all, per the IRS Form 1310 instructions.
Surviving spouse on a joint return: You don't need Form 1310 when you file an original or amended joint return with your deceased spouse.
Court representative with a certificate: If you attach your court appointment certificate to the original return, you generally don't need Form 1310.
No refund due: If the final return produces no refund, there's nothing to claim — so Form 1310 isn't needed.
Form 1310 consists of three distinct parts, each requiring specific information and verification. You'll choose one box in Part I, complete Part II only if you're a Line C claimant, and sign Part III, according to the IRS Form 1310 instructions.
Part I captures the decedent's details, your details, and the one box that describes your claim.
Fill in deceased taxpayer details: Enter the deceased person's full name, 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.
Check only one box: Choose Line A (surviving spouse requesting reissuance of a joint-name refund check), Line B (court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843), or Line C (any other person claiming the refund for the decedent's estate), per the IRS Form 1310 instructions.
Part II applies only to Line C claimants and consists of three questions about the estate. You skip Part II entirely if you checked Line A or Line B, according to the IRS Form 1310 instructions.
Did the decedent leave a will? Answer yes or no.
Has a personal representative been appointed? State whether a personal representative has been, or will be, appointed for the estate of the decedent.
Will you follow state law? Confirm that you'll pay out the refund according to the laws of the state where the decedent was a legal resident.
All filers sign Part III under penalty of perjury, per the IRS Form 1310 instructions.
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.
Attach a court certificate only if you're a Line B filer, and keep your proof of death instead of attaching it, per the IRS Form 1310 instructions.
Attach court documents (Line B): Court-appointed representatives attach a copy of the court certificate, even if it was previously filed with the IRS.
Do not attach the death certificate: Keep the death certificate or other proof of death for your records, and provide it only if the IRS requests it.
For example, imagine you're the sole surviving child of a parent who died without a will and with no court-appointed representative. You'd file Form 1310 with the final return, check Line C in Part I, answer the three Part II questions, sign Part III, and keep the death certificate for your records, following the IRS Form 1310 instructions.
Where and how you file Form 1310 depends on whether you attach it to a return or send it on its own. These procedures differ from standard tax forms and affect how quickly you receive the refund. Here's what you need to know:
You can e-file Form 1310 when you attach it to an eligible e-filed return, or mail it on its own if the return was already filed, per the IRS Form 1310 instructions.
E-file with the return: Form 1310 can be filed electronically when it's attached to an e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS.
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 to the IRS service center where the original return was filed. If the original return was e-filed, mail it to the service center for the address shown on the form.
Final return deadlines: File Form 1310 when you submit the deceased person's final tax return, which follows the same deadlines as any individual return — typically April 15 of the year following the death, according to IRS guidance on final returns.
Avoid processing delays: Submit Form 1310 with the refund claim rather than waiting, as separate submissions can significantly slow processing.
Extended processing time: Refunds claimed with Form 1310 can take longer than standard refunds because of the extra verification involved; the IRS Taxpayer Advocate Service has documented past delays in processing these claims.
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: These refunds are commonly issued by paper check mailed to the address on the return. If you want direct deposit, confirm the receiving account can accept a deposit in the decedent's or estate's name before you file.
The most common Form 1310 mistakes involve missing signatures, the wrong Part I box, and a missing Line B court certificate. Understanding common tax errors helps prevent processing delays and ensures your Form 1310 is accepted on the first submission.
Documentation errors usually come down to signatures, boxes, and missing certificates, according to the IRS Form 1310 instructions.
Missing signatures: Incomplete or missing signatures on either Form 1310 or the associated tax return will result in rejection.
Checking the wrong Part I box: Selecting the wrong Line (A, B, or C), or checking more than one box, can delay or stop your claim.
Missing Line B court certificate: If you're a court-appointed representative, the IRS cannot process your claim without the court certificate, even if you filed it before.
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 problems often stem from choosing the wrong submission path or leaving sections blank.
Mailing when you could e-file: If you're attaching Form 1310 to an eligible e-filed return, you can file electronically instead of mailing, which can speed up processing.
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.
If you need to fix a submitted Form 1310, send the correction to the same IRS service center where you filed the original return, following the Where To File instructions in the IRS Form 1310 instructions; the steps below are practical guidance to keep your correction moving.
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.
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 beyond the standard filing steps, in line with IRS guidance on final returns.
Joint returns and community property rules: Surviving spouses filing a joint return with the deceased generally don't need Form 1310, and the form is needed when someone other than the surviving spouse claims the refund, per the IRS Form 1310 instructions. Community-property rules can affect how a couple's income and refund are treated; see IRS Publication 555, Community Property for guidance.
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. A separately filed Form 1310 goes to the IRS service center where the original return was filed, or, if the return was e-filed, the center for the address shown on the form, following the Where To File instructions in the IRS Form 1310 instructions.
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. If you're also sorting out taxes after losing a spouse, see our guide to tax relief after the death of a spouse.
Free Form 1310 resources and state considerations: Download forms and instructions from IRS.gov, or get free help through the IRS VITA and TCE programs, including AARP Tax-Aide delivered through TCE, for seniors and moderate-income filers. Remember, Form 1310 only covers federal tax refunds, per the IRS Form 1310 instructions—check your state's tax website for equivalent state forms and procedures.
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.
You can now e-file Form 1310 when it's attached to an e-filed return, or mail it separately if the return was already filed. Form 1310 is a federal IRS form, so check your state's requirements separately. When facing complex estates or multiple claimants, professional assistance prevents costly mistakes, and free resources are available through the IRS and community organizations.
Yes, you can file Form 1310 electronically when you attach it to an eligible e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS. A separately filed Form 1310 must be mailed to the IRS service center where the original return was filed, according to the IRS Form 1310 instructions.
Refunds claimed with Form 1310 can take longer than standard refunds because of the extra verification involved, and the IRS Taxpayer Advocate Service has documented past delays. You can track your refund status using the IRS "Where's My Refund?" tool once processing begins.
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.
No, you should not attach the death certificate to Form 1310. Keep it for your records and provide it only if the IRS requests it; Line C claimants must have proof of death on hand, such as a death certificate or formal government notification, per the IRS Form 1310 instructions.
Mail a separately filed Form 1310 to the IRS service center where the original return was filed. If the original return was e-filed, mail it to the service center for the address shown on the form, per the IRS Form 1310 instructions.
Tiffany Curtis is a personal finance expert at BestMoney.com who specializes in finance and health content. With nearly a decade of experience in writing and content strategy, her work appears in leading Fintech and Edtech publications, helping readers make informed financial decisions.