Article Guide
The IRS Form 1310 plays a crucial role in tax matters, particularly concerning the estates of deceased individuals. When a taxpayer passes away, their estate may have pending refunds from the IRS. Form 1310 allows the executor, administrator, or surviving spouse to claim these refunds on behalf of the deceased individual. This form is essential for ensuring that rightful beneficiaries receive the funds they are entitled to. Completing the form accurately facilitates a smoother process and avoids unnecessary delays in accessing the funds. Alongside the basic identifying information, the form requires details regarding the deceased taxpayer, the relationship to the claimant, and the reasons for filing. Understanding the requirements for the IRS 1310 is vital for heirs and estate representatives, ensuring compliance with tax laws and regulations while honoring the financial interests of the deceased’s estate.
Form Sample
Form 1310
(Rev. October 2020)
Department of the Treasury
Internal Revenue Service
Statement of Person Claiming Refund Due a Deceased Taxpayer
▶Go to www.irs.gov/Form1310 for the latest information.
▶See instructions below and on back.
OMB No.
Attachment Sequence No. 87
Tax year decedent was due a refund:
Calendar year |
, or other tax year beginning |
, 20 |
, and ending |
, 20 |
Please
or
type
Name of decedent. If filing a joint return and both taxpayers are deceased, complete a |
Date of death |
Decedent’s social security number |
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Form 1310 for each. See instructions. |
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Name of person claiming refund |
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Your social security number |
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Home address (number and street). If you have a P.O. box, see instructions. |
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Apt. no. |
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City, town or post office, state, and ZIP code. If you have a foreign address, see instructions.
Part I Check the one box that applies to you. You must also complete Part III below. See instructions.
A |
Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse. |
B
C
Person, other than A or B, claiming refund for the decedent’s estate. Also, complete Part II.
Part II Complete this part only if you checked the box on line C above.
1 |
Did the decedent leave a will? |
2a |
Has a court appointed a personal representative for the estate of the decedent? |
b |
If you answered “No” to 2a, will one be appointed? |
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If you answered “Yes” to 2a or 2b, the personal representative must file for the refund. |
3As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws
of the state where the decedent was a legal resident? . . . . . . . . . . . . . . . . . . .
If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.
Yes
No
Part III Signature and verification. All filers must complete this part.
I request a refund of taxes overpaid by or on behalf of the decedent. Under penalties of perjury, I declare that I have examined this claim, and to the best of my knowledge and belief, it is true, correct, and complete.
Signature of person claiming refund ▶ |
Date ▶ |
Phone no. (optional)
General Instructions
Future developments. For the latest information about developments related to Form 1310 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1310.
Purpose of Form
Use Form 1310 to claim a refund on behalf of a deceased taxpayer.
Who Must File
If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 if:
•You are NOT a surviving spouse filing an original or amended joint return with the decedent; and
•You are NOT a personal representative (defined later) filing, for the decedent, an original Form 1040,
Example. Assume Mr. Green died on January 4 before filing his tax return. On April 3 of the same year, you were appointed by the court as the personal representative for Mr. Green’s estate and you file Form 1040 for Mr. Green. You do not need to
file Form 1310 to claim the refund on Mr. Green’s tax return. However, you must attach to his return a copy of the court certificate showing your appointment.
Where To File
If you checked the box on line A, you can return the
•Follow the instructions for the form to which you are attaching Form 1310; or
•Send it to the same Internal Revenue Service Center where the original return was filed if you are filing Form 1310 separately. If the original return was filed electronically, mail Form 1310 to the Internal Revenue Service Center designated for the address shown on Form 1310 above. See the instructions for the original return for the address.
Personal Representative
For purposes of this form, a personal representative is the executor or administrator of the decedent’s estate, as appointed or certified by the court. A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative.
For Privacy Act and Paperwork Reduction Act Notice, see page 2. |
Cat. No. 11566B |
Form 1310 (Rev. |
Form 1310 (Rev. |
Page 2 |
Additional Information
For more details, see Death of a Taxpayer in the instructions for your return, or get Pub. 559, Survivors, Executors, and Administrators.
Specific Instructions
Name of Decedent
If you are filing a joint return for spouses who are both deceased and you are required to file Form 1310 (see Who Must File, earlier), you must do the following.
•Complete a separate Form 1310 for each spouse.
•Attach both of these completed Forms 1310 to the return.
Note: If a refund is due, following these steps will assist in the timely release of the refund.
P.O. Box
Enter your box number only if your post office does not deliver mail to your home.
Foreign Address
If your address is outside the United States or its possessions or territories, enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Do not abbreviate the country name.
Line A
Check the box on line A only if you received a refund check in your name and your deceased spouse’s name. You can return the
Line B
Check the box on line B only if you are the decedent’s court- appointed or certified personal representative claiming a refund for the decedent on Form 1040X
Line C
Check the box on line C if you are not a surviving spouse requesting reissuance of a refund check received in your name and your deceased spouse’s name and if there is not a court- appointed or certified personal representative. You must also complete Part II. If you check the box on line C, you must have proof of death.
The proof of death is a copy of either of the following.
•The death certificate.
•The formal notification from the appropriate government office (for example, Department of Defense) informing the next of kin of the decedent’s death.
Do not attach the death certificate or other proof of death to Form 1310. Instead, keep it for your records and provide it if requested.
Example. Your father died on August 25. You are his sole survivor. Your father did not have a will and the court did not appoint a personal representative for his estate. Your father is entitled to a $300 refund. To get the refund, you must complete and attach Form 1310 to your father’s final return. You should check the box on Form 1310, line C; answer all the questions in Part II; and sign your name in Part III. You must also keep a copy of the death certificate or other proof of death for your records.
Lines
If you checked the box on line C, you must complete lines 1 through 3.
Privacy Act and Paperwork Reduction Act Notice
We ask for the information on this form to carry out the Internal Revenue laws of the United States. This information will be used to determine your eligibility pursuant to Internal Revenue Code section 6012 to claim the refund due the decedent. Code section 6109 requires you to provide your social security number and that of the decedent. You are not required to claim the refund due the decedent, but if you do so, you must provide the information requested on this form. Failure to provide this information may delay or prevent processing of your claim. Providing false or fraudulent information may subject you to penalties. Routine uses of this information include providing it to the Department of Justice for use in civil and criminal litigation, to the Social Security Administration for the administration of Social Security programs, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You do not have to provide your phone number.
You are not required to provide the information requested on a form unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.
The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.
Document Specifications
| Fact No. | Fact Title | Description |
|---|---|---|
| 1 | Purpose | The IRS Form 1310 is used to claim a tax refund on behalf of a deceased taxpayer. |
| 2 | Eligibility | This form is relevant when the taxpayer has died and a refund is due for the year of their passing. |
| 3 | Who Can File | A personal representative, executor, or administrator of the deceased person's estate can file this form. |
| 4 | Filing Deadline | The form must typically be submitted within three years from the original filing date of the tax return. |
| 5 | Attachments Required | When filing, include a signed copy of the deceased taxpayer's return or a statement of their tax information. |
| 6 | Form Location | You can find Form 1310 on the IRS website or request a copy directly from the IRS. |
| 7 | State-Specific Forms | Some states may have similar forms for claiming refunds; check local state tax authority rules. |
| 8 | Signature Requirement | The form must be signed by the person claiming the refund, confirming their authority to do so. |
| 9 | Privacy and Security | Information submitted on this form is protected but must be handled carefully to avoid identity theft. |
| 10 | Online Filing | As of now, Form 1310 cannot be filed electronically; it must be mailed to the appropriate IRS address. |
Steps to Filling Out IRS 1310
Filling out the IRS Form 1310 is essential when seeking to claim a refund on behalf of a deceased taxpayer. After you have completed the form, be sure to review all sections carefully to avoid any delays. Having all necessary documents ready will make the process smoother.
- Download the IRS Form 1310 from the official IRS website.
- Begin by entering the name, address, and Social Security Number of the deceased taxpayer at the top of the form.
- Fill in the details of your relationship to the deceased. This will help establish your eligibility to file the form.
- Provide any additional necessary information regarding the estate or the executor, if applicable.
- Indicate whether you are requesting a refund by marking the appropriate checkbox.
- Sign and date the form. Ensure you complete this step as it is legally required.
- Attach any relevant documents that support your claim for the refund.
- Review the entire form for accuracy and completeness before submission.
- Mail the completed form to the appropriate IRS address listed in the instructions.
More About IRS 1310
What is the IRS 1310 form?
The IRS 1310 form is used to claim a refund on behalf of a deceased taxpayer. This form allows survivors, such as heirs or personal representatives, to receive any tax refunds that the deceased individual was owed at the time of their passing. Completing this form is essential for the proper processing of the refund request by the Internal Revenue Service (IRS).
Who needs to file the IRS 1310 form?
How do I complete the IRS 1310 form?
To complete the IRS 1310 form, start by providing your information as the claimant at the top. Then, fill in the taxpayer's details, including their name, Social Security number, and filing status. The form will require you to provide your relationship to the deceased and, if applicable, attach any necessary supporting documentation, such as proof of death. Lastly, sign and date the form, ensuring submission with the appropriate tax return or as a standalone document.
Where do I send the completed IRS 1310 form?
The completed IRS 1310 form should be sent to the address specified for the IRS service center handling the deceased taxpayer's final tax return. If filing a return along with the form, include both documents in the same envelope. Double-check the IRS website or instructions for the specific mailing address, as it can vary depending on the type of return filed and your location.
Is there a deadline for filing the IRS 1310 form?
Yes, there is a deadline for filing the IRS 1310 form. It must be submitted along with the final tax return or within two years following the date of the taxpayer’s death. If you miss this deadline, you may lose the opportunity to claim the refund, so timely action is crucial.
What supporting documentation is required with the IRS 1310 form?
Supporting documentation typically includes a copy of the death certificate, the taxpayer's final tax return, and proof of your relationship to the deceased. If you are an executor or administrator, you may need to provide additional legal documents that demonstrate your authority to act on behalf of the deceased.
Can I file the IRS 1310 form electronically?
Currently, the IRS 1310 form cannot be filed electronically. It must be printed, completed, and mailed to the IRS. Always check the IRS website for the most current filing procedures as they occasionally implement new electronic filing options.
Common mistakes
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Not including all relevant information: It's essential to provide accurate and complete information on the form, including the deceased taxpayer's Social Security number and the tax year for which the return is being filed.
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Forgetting to sign the form: A common oversight is neglecting to sign the form. Always ensure that the form is signed in the designated area.
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Using the wrong version of the form: Taxpayers should confirm they are using the most current version of IRS Form 1310. Outdated forms can lead to processing delays.
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Omitting the reason for claiming a refund: It's crucial to clearly state the reason for the claim, such as the death of the taxpayer, to avoid confusion during processing.
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Incorrectly identifying the claimant: The person filing the form must be properly identified. Ensure that the name, relationship to the deceased, and contact information are correctly filled out.
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Not enclosing supporting documents: Providing supporting documents, such as a death certificate, can expedite the processing of the claim. Remember to include these with your submission.
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Failing to follow the submission guidelines: Taxpayers should be aware of where to send the form. Submitting it to the correct IRS address based on the taxpayer's residence and the specific requirements is vital.
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Missing deadlines: It's important to file the form within the appropriate time frame. Failing to meet deadlines can result in complications or reductions in refund claims.
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Ignoring communication from the IRS: After submission, stay alert for any notices or requests for additional information from the IRS. Promptly responding can prevent delays in processing.
Documents used along the form
The IRS Form 1310 is a crucial document that allows certain individuals to claim a tax refund on behalf of a deceased taxpayer. When dealing with the estates of individuals who have passed away, several other forms may accompany the IRS 1310 to provide additional information or facilitate various processes. Below is a list of common forms and documents that may often be used alongside IRS Form 1310, each serving a specific purpose in managing the deceased's tax matters.
- IRS Form 1040: This is the standard individual income tax return form. It may need to be filed for the year in which the deceased passed away to report their income and claim any available deductions or credits.
- IRS Form 56: This form is used to notify the IRS of the appointment of a new personal representative for the tax matters of the deceased. It establishes the authority of the individual handling the estate's tax affairs.
- IRS Form 1310: While already mentioned, it is essential to acknowledge that this form specifically allows the claimant to receive any unpaid tax refund on behalf of the deceased individual.
- Death Certificate: A certified copy of the death certificate is often required to validate the claim being made and establish the deceased's passing.
- Form 706 (U.S. Estate Tax Return): If the estate is large enough, this form must be filed to determine the potential estate tax owed. It reviews the gross estate's value, determining if taxes apply according to federal laws.
- Form 4506-T: This form requests a transcript of tax returns, allowing the personal representative or executor to verify past filings or obtain specific financial information needed for the estate process.
- Form W-9: In cases where the heirs are receiving payments, a Form W-9 may be needed to provide the IRS with the necessary taxpayer information to report any income received from the estate.
- State Tax Forms: Various states may require their specific tax forms to be filed alongside federal documents. These forms allow for state-specific tax refunds or obligations to be addressed.
Understanding the various forms and documents that may accompany the IRS Form 1310 can ease the process of claiming tax refunds and managing the financial affairs of the deceased. By organizing these documents carefully, individuals can navigate the complexities of tax claims and ensure compliance with tax laws.
Similar forms
The IRS Form 2848, Power of Attorney and Declaration of Representative, facilitates the appointment of an individual to act on behalf of a taxpayer in front of the IRS. Much like Form 1310, which allows a claimant to receive a refund on behalf of a deceased taxpayer, Form 2848 ensures that the designated representative has the authority to discuss tax matters and receive information. Both forms require signatures to validate the request, emphasizing the importance of consent in handling sensitive tax issues.
Form 3520, Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, shares similarities with Form 1310 in terms of reporting specific situations to the IRS. While Form 1310 addresses refunds due to deceased individuals, Form 3520 deals with financial transactions that must be disclosed to avoid potential penalties. Both forms play crucial roles in compliance, ensuring that the IRS stays informed about significant financial activities related to taxpayers or estates.
The IRS Form 4506, Request for Copy of Tax Return, is another document relevant in processing tax information. Similar to Form 1310, which may be submitted to claim a refund, Form 4506 allows individuals or their representatives to obtain copies of past tax returns. Both forms involve the review and confirmation of tax-related information, highlighting the need for accurate records, especially in the context of estates or deceased taxpayers.
Lastly, the IRS Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, relates closely to Form 1310 as it deals directly with the financial responsibilities of deceased individuals. Form 706 is used to report the estate's value for tax purposes, while Form 1310 enables the collection of any refunds owed to the deceased. Both forms cater to the complexities that arise in handling the taxes of deceased individuals and signify the importance of adhering to IRS regulations to ensure proper estate management.
Dos and Don'ts
When filling out the IRS Form 1310, it is essential to follow certain guidelines to ensure accurate and efficient processing. Below is a list of things to do and to avoid.
- Do: Clearly identify the decedent's name and Social Security number.
- Do: Use black or blue ink to fill out the form for better readability.
- Do: Provide your own information as the applicant, including name and address.
- Do: Sign and date the form to validate your submission.
- Don't: Leave any required fields blank; incomplete information can delay processing.
- Don't: Use correction fluid on the form; instead, draw a single line through mistakes and initial them.
- Don't: Submit the form without verifying all information for accuracy.
- Don't: Forget to keep a copy for your records before sending the form to the IRS.
Misconceptions
The IRS 1310 form, also known as the "Statement of Person Claiming Refund Due a Deceased Taxpayer," is often surrounded by misunderstandings. Here are some common misconceptions about this form.
- Only the executor can file the form. Some believe that only an appointed executor of the deceased's estate can submit the IRS 1310 form. In reality, any eligible person who qualifies can file the form, as long as they have the legal right to claim the refund.
- The form must be submitted every year for a deceased taxpayer. Many think that if a deceased taxpayer is due a refund, the form must be filed every year until the refund is claimed. This is incorrect. The form is only required for the tax year in which the claim for the refund is being made.
- The IRS automatically sends refunds to beneficiaries. There is a belief that the IRS will automatically issue refunds to the deceased taxpayer's beneficiaries. However, beneficiaries must actively file the IRS 1310 form to claim any refunds due.
- The form can be submitted electronically. Some individuals assume that the IRS 1310 form can be filed electronically. Currently, this form must be submitted by mail and cannot be filed online, which is an important detail for claimants to remember.
Key takeaways
Filling out and utilizing the IRS Form 1310 is essential for individuals needing to claim a refund on behalf of a deceased taxpayer. Below are some key points to keep in mind when dealing with this form.
- Eligibility: Only the individuals who have the legal right to claim the refund can fill out the form. This may include an executor, administrator, or surviving spouse.
- Form Availability: The IRS Form 1310 is not a standalone form. It must accompany a tax return for the deceased taxpayer when filing for a refund.
- Documentation: Prepare to provide supporting documentation. This includes proof of death and any legal papers that demonstrate your authority to act on behalf of the deceased.
- Processing Time: Expect an extended processing time. Refund claims, especially those involving deceased taxpayers, may take longer than the usual timeframe, so patience is key.
Being thorough and organized will help ensure a smoother process in claiming a tax refund on behalf of a deceased loved one.