Statement of Person Claiming                                                          OMB No. 1545-0074 
Form  1310                                     Refund Due a Deceased Taxpayer
Department of the Treasury                   ▶
(Rev. October 2020)                            Go to www.irs.gov/Form1310 for the latest information.                                 Attachment   
Internal Revenue Service                             ▶ See instructions below and on back.                                            Sequence No. 87
Tax year decedent was due a refund: 
Calendar year               , or other tax year beginning                                      , 20        , and ending                      , 20
        Name of decedent. If filing a joint return and both taxpayers are deceased, complete a      Date of death           Decedent’s social security number 
        Form 1310 for each. See instructions.

Please  Name of person claiming refund                                                                                      Your social security number 
print 
or 
type    Home address (number and street). If you have a P.O. box, see instructions.                                                           Apt. no. 

        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         Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment, unless  
          previously filed. 
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. 
                                                                                                                                          Yes           No 
1     Did the decedent leave a will? .        . .    .    . . .     . . .           . . .      .    .    . . .    . .   . . .   . . . .
2 a   Has a court appointed a personal representative for the estate of the decedent?                        .    . .   . . .   . . . .
  b   If you answered “No” to 2a, will one be appointed? .            . .           . . .      .    .    . . .    . .   . . .   . . . .  
      If you answered “Yes” to 2a or 2b, the personal representative must file for the refund. 
3     As 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. 
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                                                                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 
Future developments. For the latest information about                               certificate showing your appointment. 
developments related to Form 1310 and its instructions, such as 
legislation enacted after they were published, go to                                Where To File 
www.irs.gov/Form1310.                                                               If you checked the box on line A, you can return the joint-name 
Purpose of Form                                                                     check with Form 1310 to your local IRS office or the Internal 
                                                                                    Revenue Service Center where you filed your return. If you 
Use Form 1310 to claim a refund on behalf of a deceased                             checked the box on line B or line C, then: 
taxpayer. 
                                                                                    • Follow the instructions for the form to which you are attaching 
Who Must File                                                                       Form 1310; or 
If you are claiming a refund on behalf of a deceased taxpayer,                      • Send it to the same Internal Revenue Service Center where  
you must file Form 1310  :if                                                        the original return was filed if you are filing Form 1310  
• You are NOT a surviving spouse filing an original or amended                      separately. If the original return was filed electronically, mail  
joint return with the decedent; and                                                 Form 1310 to the Internal Revenue Service Center designated 
                                                                                    for the address shown on Form 1310 above. See the 
• You are NOT a personal representative (defined later) filing,                     instructions for the original return for the address. 
for the decedent, an original Form 1040, 1040-SR, 1040A, 
1040EZ, 1040NR, or 1040-NR that has the court certificate                           Personal Representative 
showing your appointment attached.                                                  For purposes of this form, a personal representative is the  
Example. Assume Mr. Green died on January 4 before filing                           executor or administrator of the decedent’s estate, as  
his tax return. On April 3 of the same year, you were appointed                     appointed or certified by the court. A copy of the decedent’s will 
by the court as the personal representative for Mr. Green’s                         cannot be accepted as evidence that you are the personal 
estate and you file Form 1040 for Mr. Green. You do not need to                     representative. 
For Privacy Act and Paperwork Reduction Act Notice, see page 2.                                     Cat. No. 11566B                 Form 1310 (Rev. 10-2020) 

Form 1310 (Rev. 10-2020)                                                                                                      Page 2 
Additional Information                                             Do not attach the death certificate or other proof of death to  
For more details, see Death of a Taxpayer in the instructions for  Form 1310. Instead, keep it for your records and provide it if  
your return, or get Pub. 559, Survivors, Executors, and            requested. 
Administrators.                                                    Example. Your father died on August 25. You are his sole  
                                                                   survivor. Your father did not have a will and the court did not  
Specific Instructions                                              appoint a personal representative for his estate. Your father is 
                                                                   entitled to a $300 refund. To get the refund, you must complete 
Name of Decedent                                                   and attach Form 1310 to your father’s final return. You should 
If you are filing a joint return for spouses who are both deceased check the box on Form 1310, line C; answer all the questions in 
and you are required to file Form 1310 (see Who Must File,         Part II; and sign your name in Part III. You must also keep a 
earlier), you must do the following.                               copy of the death certificate or other proof of death for your 
• Complete a separate Form 1310 for each spouse.                   records. 
• Attach both of these completed Forms 1310 to the return.         Lines 1–3 
Note: If a refund is due, following these steps will assist in the If you checked the box on line C, you must complete lines 1  
timely release of the refund.                                      through 3. 

P.O. Box                                                           Privacy Act and Paperwork Reduction Act  
Enter your box number only if your post office does not deliver 
mail to your home.                                                 Notice 
                                                                   We ask for the information on this form to carry out the Internal 
Foreign Address                                                    Revenue laws of the United States. This information will be used 
If your address is outside the United States or its possessions or to determine your eligibility pursuant to Internal Revenue Code 
territories, enter the information in the following order: city,   section 6012 to claim the refund due the decedent. Code 
province or state, and country. Follow the country’s practice for  section 6109 requires you to provide your social security 
entering the postal code. Do not abbreviate the country name.      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 
Line A                                                             the information requested on this form. Failure to provide this 
Check the box on line A only if you received a refund check in     information may delay or prevent processing of your claim. 
your name and your deceased spouse’s name. You can return          Providing false or fraudulent information may subject you to 
the joint-name check with Form 1310 to your local IRS office or    penalties. Routine uses of this information include providing it to 
the Internal Revenue Service Center where you filed your return.   the Department of Justice for use in civil and criminal litigation, 
A new check will be issued in your name and mailed to you.         to the Social Security Administration for the administration of 
                                                                   Social Security programs, and to cities, states, the District of 
Line B                                                             Columbia, and U.S. commonwealths and possessions for use in 
Check the box on line B only if you are the decedent’s court-      administering their tax laws. We may also disclose this 
appointed or certified personal representative claiming a refund   information to other countries under a tax treaty, to federal and 
for the decedent on Form 1040X (1040-X beginning with the          state agencies to enforce federal nontax criminal laws, or to 
January 2020 revision), Amended U.S. Individual Income Tax         federal law enforcement and intelligence agencies to combat 
Return; or Form 843, Claim for Refund and Request for              terrorism. You do not have to provide your phone number.
Abatement. You must attach a copy of the court certificate         You are not required to provide the information requested on 
showing your appointment. But if you have already sent the         a form unless the form displays a valid OMB control number. 
court certificate to the IRS, complete Form 1310 and write         Books or records relating to a form or its instructions must be 
“Certificate Previously Filed” at the bottom of the form.          retained as long as their contents may become material in the 
                                                                   administration of any Internal Revenue law. Generally, tax 
Line C                                                             returns and return information are confidential, as required by 
Check the box on line C if you are not a surviving spouse          Code section 6103. 
requesting reissuance of a refund check received in your name      The average time and expenses required to complete and file 
and your deceased spouse’s name and if there is not a court-       this form will vary depending on individual circumstances. For 
appointed or certified personal representative. You must also      the estimated averages, see the instructions for your income tax 
complete Part II. If you check the box on line C, you must have    return. 
proof of death. 
                                                                   If you have suggestions for making this form simpler, we  
The proof of death is a copy of either of the following.           would be happy to hear from you. See the instructions for your 
• The death certificate.                                           income tax return. 
• The formal notification from the appropriate government office 
(for example, Department of Defense) informing the next of kin 
of the decedent’s death.