What is Form 1310: Statement of Person Claiming Refund Due to a Deceased Taxpayer?
Form 1310 claims refunds for deceased taxpayers. The IRS receives Form 1310 from a deceased taxpayer requesting a refund on behalf of their beneficiaries or estate. The form is filed with a complete tax return and may include supplementary documents to report estate or trust income after the taxpayer’s death but before asset transfer. A beneficiary or executor typically files Document 1310.
Who Can File Form 1310?
The surviving spouse, beneficiary, or executor of an estate typically files IRS document 1310. It depends on the deceased’s will or letter.
- The executor must prepare and file this form if the deceased has a will.
- In cases without a will, a probate court appoints an executor. She also called a personal representative or administrator.
State probate procedures vary. The court usually chooses a personal representative based on candidate ranking. The list starts with spouses and close relatives and might expand to include distant relatives and creditors.
The deceased’s executor files Document 1310.
Filling Out Form 1310
Attach document 1310 to the standard Form 1040 to prepare a tax return for beneficiaries.
The executor may file estate taxes instead of the individual. The representative must file Form 1041 and Form 1310. Only estates with more than $600 in annual income need Form 1041. Filing Form 1310 and Form 1041 together will result in a reimbursement to the estate.
Executors should request physical checks for tax refunds instead of computerized ones. Most banks require consent to deposit money in a different account.
IRS document 1310 must be mailed. Not refillable.
Form 1310 requires identifying inquiries and legal proof of the taxpayer’s status and executor’s appointment. It first requires the form-filler to substantiate the refund request.
A surviving spouse need not submit a death certificate for a reimbursement cheque to both spouses. Because refunds in previous years listed both taxpayers.
A personal representative must file a court certificate to receive a refund. If there is no court appointment, the filing individual must present a death certificate and respond to document 1310.
Access all Form 1310 pages on the IRS website.
Example of document 1310
Suppose a woman died on January 3 with one daughter and no will. There’s no court-appointed personal representative. At death, she was due a $500 IRS tax refund. Form 1310 and a final 1040 tax return must be mailed to the IRS by the daughter.
- She will check “other” on document 1310 Part I, line C, as she is a daughter and not a surviving spouse.
- Part II includes a few brief inquiries about the deceased and her inheritance.
- Part III is the filer’s signature.
- The daughter should save her mother’s death certificate for her records but not send it as proof.
A Deceased Person’s IRS Check: What to Do?
Suppose a taxpayer submitted a tax return but died before obtaining a refund. If a surviving spouse filed jointly with the deceased, the refund will be paid to both and deposited as usual. File document 1310 in the beneficiary’s or deceased’s name for restitution in all other cases.
Who should file document 1310?
The primary beneficiary of the deceased files document 1310. This could be the deceased’s spouse, child, or relative. A probate court appoints an executor if no will is left. They’re accountable for Document 1310. The form alerts the IRS that a taxpayer has died and directs it to transfer refunds to the beneficiary.
Where do I mail Form 1310?
Your original tax return’s Internal Revenue Service Center will receive Form 1310.
How do I complete Form 1310?
The one-page document 1310 is simple. The form informs the IRS that a taxpayer has died, and their tax refund should be given to a surviving spouse or other beneficiary. The IRS downloadable form has line-by-line instructions.
Final Thought
A 1310 document requests a tax refund for a deceased person from the IRS. The surviving spouse, beneficiary, or executor of the deceased usually files this form. However, the probate court will designate an executor to file if there is no will. Mail this form to the IRS, not e-file it.
Conclusion
- The beneficiary of a dead taxpayer can seek a federal tax refund using IRS document 1310.
- This one-page form informs the IRS about a deceased taxpayer and directs the refund to the beneficiary.
- The surviving spouse, beneficiary, or court-appointed estate representative can file the form.
- The 1310 document is an attachment to document 1040, the deceased’s final tax form, which records income from the year of death.
- Executors should always request a printed check instead of a direct deposit.
