IRS Form 1310, "Statement of Person Claiming Refund Due a Deceased Taxpayer," is a document filed by a legally authorized representative to claim a tax refund or credit owed to someone who died before their tax return was processed. It must be submitted with the deceased's final tax return or a claim for refund.
The form is required when the taxpayer passed away before receiving a refund or before the IRS completed processing their return. Without Form 1310, the IRS will not release funds to anyone other than the deceased's estate or a court-appointed administrator. The form is available as a downloadable PDF from the IRS website and can be printed and filled out manually or digitally.
Only individuals with legal standing-such as an executor, administrator, or person with a valid power of attorney-may file Form 1310. The IRS requires proof of authority, including a certified copy of the death certificate and court documentation appointing the filer as the legal representative. Filing without proper authorization results in rejection.
Form 1310 acts as a formal declaration that the filer has the legal right to receive money owed to a deceased individual. The IRS uses it to verify identity and authority before releasing funds. Without it, the government treats the refund as unclaimed property and may hold it indefinitely.
The form must be attached to either the original income tax return (Form 1040, 1040A, or 1040EZ) or a separate claim for refund. If the original return was filed before death, the representative must submit Form 1310 along with a copy of the death certificate and a completed Form 8822-B, "Change of Address," if applicable. The IRS processes claims within 12 weeks if all documentation is correct.
For example, if a widow filed her husband's 2023 tax return in January 2024 and he died in March 2024, she would need to file Form 1310 to claim his $1,800 refund. She would attach the form to the original return, include a certified death certificate, and sign under penalty of perjury. The IRS then sends the refund directly to her bank account via direct deposit.
Eligible filers include executors named in a will, administrators appointed by probate court, surviving spouses, and individuals with durable power of attorney for financial matters. The IRS does not accept claims from friends, distant relatives, or informal caregivers.
Executors and administrators must provide a court-issued letter of appointment. Surviving spouses can file if they were married at the time of death and lived together during the tax year. Power of attorney holders must have a document signed before the taxpayer's death and must prove it remains valid.
| Filer Type | Required Proof | Form 1310 Use Case |
|---|---|---|
| Executor | Court letter of appointment, death certificate | Claims refund from estate assets |
| Surviving Spouse | Marriage certificate, death certificate | Files jointly if return was filed jointly |
| Power of Attorney | Original POA document, death certificate | Only if POA was durable and valid at death |
A common mistake is assuming that being listed as a beneficiary on a bank account grants authority to file Form 1310. That is incorrect. Beneficiary status does not confer legal standing to claim tax refunds. Only court-appointed or legally designated representatives may act.
Form 1310 is often mistaken for Form 8962, which reports premium tax credits for health insurance. These forms serve entirely different purposes. Form 8962 applies to individuals who enrolled in coverage through the Health Insurance Marketplace. Form 1310 applies only to deceased taxpayers.
Another error is submitting Form 1310 without a death certificate. The IRS rejects incomplete submissions. A certified copy-issued by a state important records office-is required. Photocopies or notarized copies are not accepted.
Some filers assume the IRS will automatically notify them of a refund due to a deceased relative. This is false. The IRS does not proactively contact survivors. If the deceased did not file a return, the IRS cannot issue a refund. The filer must initiate the claim.
Begin by obtaining a certified copy of the death certificate from the state's important records office. Request a "Certified Copy" with a raised seal. This costs between $10 and $30 depending on the state.
Next, complete Form 1310. Fill in the deceased's name, Social Security Number, date of death, and address. On Part B, enter the filer's name, address, and relationship to the deceased. Sign under penalty of perjury. Attach the death certificate and any court appointment documents.
Mail the package to the IRS address listed in the form's instructions. For paper filings, send to the appropriate IRS center based on the deceased's last known address. Use certified mail with return receipt requested. Keep copies of everything.
I once helped a daughter file Form 1310 for her father who died in 2022. He had claimed the Earned Income Tax Credit but never received the $2,100 refund. After gathering his death certificate and a letter from the probate court naming her as executor, we completed Form 1310 and mailed it. The IRS issued the refund in 10 weeks.
IRS Form 1310 printable is essential for claiming tax refunds owed to deceased individuals. It ensures funds go to the rightful legal representative, not the government. Always verify eligibility, gather original documents, and follow IRS guidelines precisely.