A Comprehensive Guide to IRS Form 1310: How to File for a Deceased Taxpayer

Business 4 Mins Read Arnab Dey 04 Aug 2023
IRS Form 1310

Nobody likes to think about death. However, it is critical to be prepared in the event of a loved one’s passing. One practical step is filing taxes even if the taxpayer has died—a process that requires IRS Form 1310: Statement of a Person Claiming Refund Due a Deceased Taxpayer. 

This form tells the IRS or Internal Revenue Service that your deceased relative or friend had refunds due at the time of their death and certifies you as an “eligible survivor” for claiming any outstanding funds.

In this comprehensive guide, we’ll provide detailed instructions on how to properly file IRS Form 1310 as part of settling estate matters for a deceased taxpayer.

Understanding IRS Form 1310:

IRS Form 1310, also known as the “Statement of Person Claiming Refund Due a Deceased Taxpayer,” is a tax form used to claim a refund on a deceased taxpayer’s behalf. 


This form serves as a communication tool between the taxpayer’s beneficiaries or estate and the “Internal Revenue Service” (IRS). It notifies the IRS that the taxpayer has passed away and that a refund is being claimed.

This form holds significant importance in the process of filing taxes for deceased taxpayers. It allows the designated representative, such as the surviving spouse, executor, or administrator of the estate, to claim any eligible refunds owed to the deceased taxpayer.

Who Needs to File IRS Form 1310?

Filing IRS Form 1310 is necessary in specific scenarios and not required in others. Here are some key points to consider:

  1. Court-Appointed Personal Representative: If a court-appointed personal representative is specified for the deceased taxpayer and they are not the surviving spouse, it is generally required to file IRS Form 1310. This representative can be an executor or administrator appointed or certified by the court.
  2. Surviving Spouse Exception: In certain situations, the surviving spouse may not need to file IRS Form 1310. This exception applies when the surviving spouse is the only person named on the refund check and is the person legally entitled to receive the refund.

Don’t forget to consult the guidelines or IRS or talk to a professional to identify whether filing IRS Form 1310 is necessary based on specific circumstances.

By understanding the purpose and requirements of IRS Form 1310, individuals can navigate the process more effectively and ensure that any eligible refunds are claimed on behalf of the deceased taxpayer.

Related: The Many Benefits Of Paying Taxes In Any Country

Filing Process For IRS Form 1310:

Filing IRS Form 1310

To complete IRS Form 1310 accurately, it is essential to gather the necessary documents and information. Here are the key items you will need.

Gather Required Information

  1. Death Certificate: Attach a certified copy of the death certificate issued by the appropriate authority.
  2. Taxpayer Information: Provide the name, Social Security number (SSN), and address of the deceased taxpayer.
  3. Filing Status: Determine the filing status for the deceased taxpayer (e.g., single, married filing jointly, qualifying widow(er), etc.).
  4. Personal Representative Information: If you are the personal representative, provide your name, SSN, and contact details.
  5. Refund Information: Gather any relevant documentation related to the refund being claimed, such as previous tax returns, W-2 forms, or 1099 forms.

Accurate and complete information is crucial when filling out IRS Form 1310. Any errors or omissions may result in delays or complications in processing the claim. Follow step-by-step instructions to fill out IRS Form 1310 correctly.

Submission Methods

IRS Form 1310 can be submitted through different methods, including mail or electronic filing:

  • Mail: If you choose to submit the form via mail, send it to the appropriate IRS address based on your location. Ensure that you include any supporting documents required.
  • Electronic Filing: In certain circumstances, IRS Form 1310 can be e-filed. However, specific requirements must be met. Consult the IRS guidelines or seek professional advice to determine if electronic filing is an option for you.

Regardless of the submission method chosen, it is crucial to follow the instructions provided by the IRS and meet any deadlines or requirements specified.

By gathering the required information and selecting the appropriate submission method, you can navigate the filing process for IRS Form 1310 smoothly and ensure that your claim for a refund on a deceased taxpayer’s behalf is processed accurately and efficiently.


Completing Form 1310 for filing taxes on a deceased taxpayer’s behalf is an important yet complex task. Being aware of the legal implications, tax regulations, and paperwork required can help alleviate any associated stress or confusion. 

By taking the initiative to gather the necessary documents and correctly fill out Form 1310, you’ll be more efficient when it comes time to file taxes for your loved one. In addition to this resource guide, consulting local tax professionals and CPA specialists may also help with this process. 

Filing taxes for a deceased individual is an essential task that must be done in accordance with all IRS guidelines—but knowing what documents are needed and how to properly complete Form 1310 can make filing much easier. 

With this comprehensive guide, you’re now better equipped to properly submit a return for your loved one and ensure it is handled properly according to IRS requirements—allowing them the proper rest in peace they deserve.

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Arnab is a passionate blogger. He shares sentient blogs on topics like current affairs, business, lifestyle, health, etc. If you want to read refulgent blogs so please follow Voice Faction.

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