Federal Form 1310: Who Must File, Boxes to Check, and Documents

Federal Form 1310, the Statement of Person Claiming Refund Due a Deceased Taxpayer, is what you file with the IRS to collect a refund owed to someone who has died.¹ It tells the IRS who should receive the money and gives that person legal standing to cash the check. You need it any time a refund is due on a decedent’s return and you’re claiming it, with two exceptions: a surviving spouse filing a joint return, and a court-appointed personal representative attaching their court certificate to the decedent’s original return.

When You Need to File Form 1310

The rule is simple. If the decedent’s final Form 1040 shows an overpayment and you’re the person claiming that refund, Form 1310 goes with the return unless one of the two exceptions applies to you.² Most people who file it are family members handling a parent’s or sibling’s final return when no probate case has been opened.

The form has a second, separate use: a surviving spouse who already received a refund check made out to both spouses can use it to request a reissued check in their name alone. That situation is handled in its own section below.

When You Can Skip the Form

Surviving Spouse on a Joint Return

A surviving spouse filing an original or amended joint return with the decedent does not need Form 1310.³ On a paper Form 1040, write “Deceased,” the decedent’s name, and the date of death across the top. In the signature area, write “Filing as surviving spouse.”⁴ The refund check will come out in both names.

Court-Appointed Representative on an Original Return

An executor named in a will or an administrator appointed by the court can also skip Form 1310 when filing the decedent’s original Form 1040, 1040-SR, 1040-NR, or 1040-SS. The condition: you must attach a copy of the court certificate showing your appointment directly to the return.³ Letters Testamentary and Letters of Administration are the usual documents. A power of attorney or a copy of the will alone is not enough.²

This exception is narrow. If a court-appointed representative is filing an amended return on Form 1040-X or a claim on Form 843, Form 1310 is required. In that case you check Line B and attach the court certificate to the Form 1310 itself.³

Part I: Which Box to Check

Part I asks you to check one of three boxes, and choosing the right one matters.

Line A is only for a surviving spouse who already received a refund check made out to both names and needs it reissued. It is not the box for claiming a new refund.
Line B is for a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843. You must attach a copy of the court certificate to the Form 1310, even if the IRS already has one on file.
Line C covers everyone else. If you’re a family member or another person claiming the refund and no court has appointed a representative, this is your line. Line C requires you to complete Part II and provide proof of death.

Most people filing Form 1310 will check Line C.³

Part II Questions If You Checked Line C

Part II is short and asks yes-or-no questions about the estate:³

Did the decedent leave a will?
Has a court appointed a personal representative for the estate?
If not, will one be appointed?
Will you pay out the refund according to the laws of the state where the decedent was a legal resident?

That last question is the one that catches people. Answering “Yes” is a commitment to distribute the money the way your state’s intestacy or probate laws require, not to keep it. If a personal representative is later appointed, that person has authority over estate assets, and a refund you already received may have to be turned over.

Documents and Information to Gather

Before you sit down with the form, pull together:

The decedent’s full legal name, Social Security number, and date of death, matching what appears on the final Form 1040.
The tax year of the refund. On an amended return, the tax period is identified on the Form 1040-X.
Your own full name, Social Security number, and current mailing address. The claimant’s name and address are what will appear on the refund check, so check them carefully.³
Proof of death if you checked Line C. A death certificate is the standard document.
The court certificate if you checked Line B. It has to be an official court appointment document, not a will and not a power of attorney.

A note for anyone who handled other estate assets with a small estate affidavit under state law: that document generally does not qualify you as a court-appointed representative for IRS purposes. The IRS looks for a court certificate of appointment. If you used a small estate affidavit, you’ll still check Line C and complete Part II.²

Reissuing a Refund Check Made Out to Both Spouses

This is the Line A situation. If the IRS already mailed a refund check with both your name and the decedent’s name and your bank won’t deposit it, you can ask for a replacement. Mark the original check “VOID” and return it to your local IRS office or the service center where you filed, along with Form 1310 (Line A checked) and a written request for reissuance.³ The IRS will mail a new check in your name alone.

How to File It and What to Expect

Some deceased-taxpayer returns can be e-filed. The IRS tells surviving spouses and representatives to follow their tax software’s instructions for signature and notation requirements.⁴ A surviving spouse filing jointly can usually go all the way through electronically.

When Form 1310 or court documentation has to be attached, paper filing is generally the only route. Form 1040-X itself can now be filed electronically for the current or two prior tax periods,⁵ but if you need to attach Form 1310 to that amended return, whether you can e-file depends on what your software supports.

Plan on a long wait. Returns filed with Form 1310 require manual review, and the IRS has had significant delays processing these refunds in recent years.⁶ Think months, not weeks. Mail the package to the correct service center for the decedent’s state of residence, listed in the Form 1040 instructions. Sending it to the wrong center adds more time.

Mistakes That Slow Down the Refund

The most common error is filing Form 1310 when you don’t need to. Surviving spouses on a joint return and court-appointed representatives filing an original return with the court certificate attached should skip it. Including the form when it isn’t required can actually delay processing.

The opposite mistake is just as common: signing and filing the final return without Form 1310 when it was needed. The IRS will hold the refund until it gets the form, and you’ll usually have to respond to a notice before the money is released.

Attaching the wrong document also causes rejections. A will, a power of attorney, or a small estate affidavit will not substitute for the court certificate of appointment that Line B requires.

1
Internal Revenue Service. About Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
2
Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators
3
Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer
4
Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died
5
Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return
6
Taxpayer Advocate Service. Are You Still Waiting on a Refund From a Deceased Taxpayer’s Return