Form 1310 gets mailed to the IRS service center that handles returns for the state where the deceased taxpayer last lived, and it travels attached to the return it supports. That means the correct address depends on three things: which state, whether you’re filing an original Form 1040 or an amended Form 1040-X, and whether you’re enclosing a payment. If you’re only asking the IRS to reissue a refund check already received, Form 1310 goes on its own to the same service center where the original return was filed.
Mailing Addresses With an Original Form 1040 or 1040-SR
When Form 1310 is attached to the decedent’s final Form 1040 or 1040-SR and no payment is enclosed, use the address for the deceased’s last state of residence.1Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, Texas
Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
- Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin
Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002
- Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming
If a payment goes with the return, the IRS uses separate P.O. Box addresses that change periodically. Pull the payment-enclosed address from the current Form 1040 instructions or the IRS “Where to File” page before you seal the envelope.1Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment
Mailing Addresses With Form 1040-X
If Form 1310 is attached to an amended return, the state groupings and ZIP codes are not the same as for original returns. The IRS routes 1040-X filings through a different set of addresses.2Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052
- Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas
Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052
- Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin
Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052
- Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming
Check the state assignments carefully. Several states switch centers between the two lists. North Carolina and South Carolina file original returns in Austin but amended returns in Kansas City. Arizona and New Mexico file original returns in Austin and amended returns in Ogden. Iowa moves the other way, from Kansas City on the original-return list to Ogden on the amended list. The wrong address won’t kill the refund claim, but it can add weeks while the return is rerouted internally.2Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
Mailing Form 1310 by Itself to Reissue a Joint Refund Check
There is one situation where Form 1310 travels alone. A surviving spouse who received a paper refund check made out to both names and cannot deposit it can ask the IRS to reissue the check in the surviving spouse’s name only. Check Box A on Form 1310, endorse nothing on the original check, and return the check with the form to the same IRS service center where the return was filed.3Internal Revenue Service. Form 1310 (Rev. December 2025)
You’re not filing a new return in this case. You’re returning an existing check for reissuance, so the address is whichever service center processed the return that produced the check.
When You Can E-File Instead
Mailing is not the only option. A deceased person’s final return can be e-filed, and Form 1310 can ride along electronically if the claimant checks Box C and the tax software supports transmitting the form.4Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died3Internal Revenue Service. Form 1310 (Rev. December 2025)
A Box B filing cannot be e-filed. Court-appointed representatives filing an amended return or a Form 843 refund claim must physically attach the court certificate, so the entire package goes by mail. If your software doesn’t support Form 1310 at all, paper filing is the fallback regardless of which box applies. And if you attempt to e-file, confirm the transmission was accepted; a rejection means the return has to be mailed to the appropriate service center to preserve the claim.
What Goes in the Envelope Before You Send It
A few attachment rules affect whether the package will be processed on the first pass.
If Box B is checked, a copy of the court certificate showing your appointment as personal representative must be attached to Form 1310. The December 2025 revision of the form makes this explicit: writing “Certificate Previously Filed” is not enough, even if the IRS already has a copy from an earlier submission. Include a fresh copy.3Internal Revenue Service. Form 1310 (Rev. December 2025)
If Box C is checked and no personal representative has been or will be appointed, Part II of the form asks whether you’ll distribute the refund according to the laws of the deceased’s state of legal residence. Answering “no” stalls the refund until you supply a court certificate or other evidence of your entitlement under state law. A small estate affidavit recognized by your state may serve as that “other evidence,” though the form doesn’t spell out acceptable formats.3Internal Revenue Service. Form 1310 (Rev. December 2025)
Do not attach the death certificate. The form’s instructions direct you to keep the death certificate or formal government notification of death in your own records and provide it only if the IRS specifically requests it.3Internal Revenue Service. Form 1310 (Rev. December 2025) Sending it unrequested adds nothing and can slow handling.
Once the form is signed under penalties of perjury in Part III, the correct supporting documents are attached, and the address matches both the state and the type of return, the package is ready to go. If you’re mailing anything time-sensitive, a delivery method with tracking gives you a filing date you can prove.