Form 1310

Statement of Person Claiming Refund Due a Deceased Taxpayer

Understanding and handling tax documents can be daunting, especially when dealing with specific situations like claiming a refund on behalf of a deceased taxpayer. This guide aims to demystify one such document, the 1310 form, providing you with all the necessary information to comprehend, complete, and utilize this form appropriately.

What is a 1310 Form?

The 1310 form, officially titled "Statement of Person Claiming Refund Due a Deceased Taxpayer," is an IRS document used when someone other than the deceased is filing for a tax refund on their behalf. The purpose of the form is to ensure that the tax refund reaches the rightful claimant.

  • Purpose and Significance: The main significance of the 1310 form lies in its role as a safeguard against improper payments of refunds belonging to deceased individuals. It ensures the IRS disburses refunds efficiently and to the correct person.
  • Components of the Form: The form includes sections for the deceased's personal information, details of the individual claiming the refund, and a certification that the claimant is entitled to the refund.

Who Needs a 1310 Form?

This form is necessary for several scenarios, mainly involving the claiming of a refund on behalf of someone who has passed away.

  • Criteria: If no executor or administrator is appointed and you're claiming a refund for the deceased, Form 1310 is required.
  • Obligations: Claimants are obligated to truthfully complete the form and provide necessary documentation.
  • Deadlines: Submission aligns with tax filing deadlines or as directed by IRS instructions in specific cases.

How to Read and Understand 1310 Form

Understanding the 1310 form involves familiarizing oneself with its components and the information required.

  • Detailed Breakdown: The form asks for details about the deceased, the year of the claimed refund, and the claimant's certification of entitlement.
  • Explanation of Common Terms: Terms such as "legal representative," "deceased taxpayer," and "refund amount" are used and need to be understood in context.

How to Get Your 1310 Form

Obtaining the form is straightforward and accessible.

  • Procedures: You can download the form from the IRS website or pick one up at a local IRS office.
  • Direct link to IRS page for downloading 1310 forms: Download Form 1310

Common Mistakes and How to Avoid Them

Errors can delay processing or result in denial of the claim.

  • Common Errors: Mistakes include incorrect taxpayer information, failing to provide necessary documentation, and inaccuracies in refund amounts.
  • Tips: Double-check all entries, ensure completeness of the form, and consult IRS guidelines or a tax professional.

1310 Form and Tax Filing

The submission of a 1310 form can impact tax filing and refunds in several ways.

  • Impact on Tax Filing: It accompanies the tax return of the deceased if a refund is claimed for the final tax year.
  • Role in Tax Returns and Possible Refunds: Proper completion ensures the swift processing of refunds due to the deceased's estate or beneficiaries.

FAQ Section

1. Do I always need a Form 1310 to claim a refund for a deceased taxpayer?

  • Not always. If you're the surviving spouse filing a joint return, or a court-appointed representative, Form 1310 is not required.

2. Where do I send Form 1310?

  • It should accompany the tax return to which it pertains, sent to the IRS processing center for your region.

3. Can I submit Form 1310 electronically?

  • As of the latest guidelines, Form 1310 must be attached to the paper filing of the deceased's final tax return.

4. How long does it take to process a refund claim with Form 1310?

  • Processing times can vary, but it may take longer than standard refunds, especially if the IRS requires additional documentation.

5. Is there a deadline for submitting Form 1310?

  • The form should be submitted by the tax filing deadline for the year in which the refund is being claimed. If an extension is granted, it applies to Form 1310 as well.


Navigating through the intricacies of tax forms following the death of a loved one can be complex. However, with a proper understanding of Form 1310, claimants can fulfill their obligations and ensure the deceased’s taxes are properly managed. Always remember, for specific questions or complex situations, consulting with a tax professional is advisable. The process can be smoother and faster with the right guidance and careful adherence to IRS guidelines.

To further assist you, here are some direct links to the IRS and additional tax resources related to the 1310 form:

Remember that the IRS website is the most reliable source for downloading tax forms and finding up-to-date information.

Always refer to the IRS website or a tax professional for the most accurate and up-to-date information. provides general information and software tools for tax preparation; however, it does not offer personalized tax, legal, or professional advice. It's recommended to consult with a qualified professional for specific advice related to your financial situation.