Form 1310: Claiming a Tax Refund for Someone Who Died
Figures verified November 9, 2026 against IRS Form 1310 (Rev. December 2025) with instructions · Update log
Short answer
Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is how someone other than the person who died gets their tax refund. You do not need it if you are the surviving spouse filing a joint return, or a court-appointed executor filing the original final return with your court certificate attached.
Everyone else, typically an adult child or heir handling things without probate, files it with the final Form 1040 and checks line C. Since the December 2025 revision, a court-appointed executor uses it (line B) only for amended returns and Form 843.
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Who gets the tax refund of a deceased person
A refund on the person's final return is an asset of their estate, like money in their bank account. It is paid to:
- The surviving spouse, on a joint return.
- The court-appointed personal representative (executor or administrator), who deposits it in the estate bank account and distributes it under the will.
- Another person who files Form 1310, when no representative was or will be appointed. That person must promise to pay the refund out under the law of the state where the person lived, which usually means to the heirs in the shares state law gives them.
A refund is often the first money an heir notices, but it belongs to the estate. If there is probate, it goes through probate. In many states, a refund plus a small bank balance can be collected with a small estate affidavit instead.
When you don't need Form 1310
The form's instructions say not to file it when you are claiming a refund for a deceased taxpayer and:
- You are the surviving spouse filing an original or amended joint return with them; or
- You are the personal representative filing the original Form 1040 (or 1040-SR, 1040-NR, 1040-SS) with the court certificate showing your appointment attached.
The IRS example: Mr. Green died January 4 before filing. On April 3 the court appointed you personal representative and you file his Form 1040. You don't file Form 1310, but you attach a copy of the court certificate. A "personal representative" here means someone appointed or certified by a court; a copy of the will is not accepted as proof.
How to fill out Form 1310: lines A, B and C
At the top, enter the tax year of the refund, the person's name, SSN and date of death, and your own name, address and SSN. If both spouses on a joint return have died, complete a separate Form 1310 for each. Then check one box in Part I:
| Box | Who | Then |
|---|---|---|
| A | Surviving spouse who received a refund check in both names | Mark the check VOID and return it with Form 1310 and a written request for a new check. |
| B | Court-appointed or certified personal representative claiming the refund on Form 1040-X or Form 843 | Attach a copy of the court certificate, even if the IRS already has one. Skip Part II. |
| C | Anyone else claiming the refund for the estate | Answer Part II. Keep proof of death; don't attach it. |
Part II (line C only)
- Did the person leave a will? Yes or no.
- Has a court appointed a personal representative? If not, will one be appointed? If either answer is yes, the personal representative must claim the refund, not you.
- Will you pay out the refund according to the laws of the state where the person lived? If you answer no, the IRS won't pay until you send a court certificate or other proof you are entitled to it under state law.
Everyone signs Part III, under penalties of perjury.
The IRS's own line C example: your father died August 25, with no will and no court-appointed representative, and you are his sole survivor. He is owed a $300 refund. You attach Form 1310 to his final return, check line C, answer Part II, sign Part III, and keep a copy of the death certificate.
What changed in the December 2025 revision
Older versions of Form 1310 had a line B for any court-appointed or certified personal representative, and let them skip the court certificate if one was already on file. The December 2025 revision narrows line B to representatives claiming the refund on an amended return (Form 1040-X) or Form 843, and requires the court certificate to be attached to the Form 1310 every time, even if it was sent before. For an original final Form 1040, the representative attaches the court certificate to the return and doesn't use Form 1310.
Where to file Form 1310
- With the return: attach it to the final Form 1040 and file wherever that return goes. It can be e-filed with an e-filed 1040.
- On its own (for example, after a return was filed without it): send it to the IRS service center where the original return was filed. If the return was e-filed, use the paper-filing address for the address shown on your Form 1310.
- Line A: to your local IRS office or the service center where the return was filed, with the voided check.
Avoiding refund delays
- Check only one box in Part I.
- Attach the court certificate wherever the form says to. Letters testamentary or letters of administration from the probate court count; the will doesn't.
- Enter the tax year correctly; a separate Form 1310 is needed for each year's refund.
- File Form 56 so any IRS letters about the refund reach you.
- If the person was owed refunds for earlier years they never filed, you generally have 3 years from each return's original due date to file and claim them. Our final tax returns guide covers the rest of the filings.
Optional: get help filing
Get a flat-fee quote for the estate's tax returns
The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
Who gets the tax refund of a deceased person?
The estate. A surviving spouse filing jointly receives it directly. Otherwise it is paid to the court-appointed personal representative, or to the person who files Form 1310 and agrees to distribute it under the law of the state where the person lived.
Does a surviving spouse need Form 1310?
Not when filing an original or amended joint return with the person who died. Only if the IRS already issued a refund check in both names: then the spouse returns it with Form 1310, line A, to get a new check in their own name.
Does an executor need Form 1310?
Not for the original final Form 1040 if a copy of the court certificate showing the appointment is attached. Under the December 2025 revision, a court-appointed representative uses Form 1310 (line B) when claiming the refund on an amended return, Form 1040-X, or on Form 843, and attaches the court certificate to it.
Can Form 1310 be e-filed?
Yes, when it is attached to an e-filed Form 1040, 1040-SR, 1040-NR or 1040-SS. Most tax software includes it when you mark the taxpayer as deceased and enter who is claiming the refund.
Do I attach the death certificate to Form 1310?
No. If you check line C you must have proof of death, a copy of the death certificate or a formal government notice of death, but you keep it and provide it only if the IRS asks.
How long does it take to get a refund with Form 1310?
Expect it to take longer than a normal refund. The IRS doesn't publish a separate timeline. A missing court certificate, more than one box checked, or the wrong tax year are common reasons for extra delay.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.