Internal Revenue Service

Fill out Form 1310 online

Statement of Person Claiming Refund Due a Deceased Taxpayer

Form 1310 is used to claim a federal tax refund on behalf of a taxpayer who has died. It is filed by a surviving spouse asking for a refund check made out to both spouses to be reissued, by a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843, or by another person claiming the refund for the decedent's estate.

Fill out Form 1310 Blank form from the IRS

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Edition: Rev. December 2025
Pages: 2
Fillable fields: 25
Checked against the IRS: November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 1310

A surviving spouse who received a refund check in both their name and the deceased spouse's name and wants it reissued
A court-appointed or certified personal representative claiming a refund for the decedent on Form 1040-X or Form 843
Anyone else claiming the refund for the decedent's estate when there is no court-appointed or certified personal representative, such as a family member

Before you start

The decedent's full name, social security number and date of death
The tax year the refund is for (calendar year, or the start and end dates of another tax year)
Your own name, social security number and address
For line A: the refund check issued in both names, to return marked "VOID" with a written request for a new check
For line B: a copy of the court certificate showing your appointment as personal representative
For line C: proof of death (a copy of the death certificate or the formal notice of death from a government office) to keep in your records

How to fill out Form 1310

Tax year and decedent's details
At the top, enter the calendar year the refund is for, or the beginning and ending dates of another tax year. Then enter the decedent's name, date of death and social security number. If you are filing a joint return for spouses who both died and Form 1310 is required, complete a separate Form 1310 for each spouse and attach both to the return.
Your name and address
Enter the name, social security number and address of the person claiming the refund. Enter a P.O. box only if your post office does not deliver mail to your home. For an address outside the United States, enter the city, province or state, and country, follow that country's practice for the postal code, and do not abbreviate the country name.
Part I: check one box
Check only one box. Line A is for a surviving spouse asking for reissue of a refund check made out to both spouses. Line B is for a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843; a copy of the court certificate must be attached. Line C is for anyone else claiming the refund for the decedent's estate when there is no court-appointed or certified personal representative.
Part II: only if you checked line C
Answer Yes or No to each question. Line 1 asks whether the decedent left a will. Line 2a asks whether a court has appointed a personal representative, and line 2b asks whether one will be appointed if the answer to 2a is No. If you answer Yes to 2a or 2b, the personal representative must file for the refund. Line 3 asks whether you will pay out the refund according to the laws of the state where the decedent was a legal resident.
Part III: signature and verification
Everyone who files Form 1310 must complete this part. The person claiming the refund signs and dates it under penalties of perjury. The phone number is optional.
Attach or file the form
If you checked line B or C and are attaching Form 1310 to a return or claim, follow the instructions for that return or claim. If you checked line A, send the form with the voided joint-name check and your written request for reissuance.

After you fill it out

If you checked line A, return Form 1310 with the joint-name check marked "VOID" and a written request for reissuance to your local IRS office or the IRS service center where the return was filed. If you checked line B or C and attach Form 1310 to another form, follow that form's instructions; the IRS accepts it electronically when it is attached to a Form 1040, 1040-SR, 1040-NR or 1040-SS that is filed electronically. If you file it on its own, mail it to the IRS service center where the original return was filed, or, if that return was e-filed, to the service center for the address on your Form 1310. Check the current mailing address on the IRS where-to-file pages.

Signing: The person claiming the refund must sign and date Part III, declaring under penalties of perjury that the claim is true, correct and complete. The form's instructions do not say how to sign, so follow the IRS instructions for the return or claim it goes with, or the IRS guidance on the official Form 1310 page if you send it on its own.

Watch out for

Do not attach the death certificate or other proof of death to Form 1310. Keep it with your records and provide it if the IRS asks for it.
If you check line B, you must attach a copy of the court certificate showing your appointment, even if you have already sent it to the IRS.
A copy of the decedent's will is not accepted as evidence that you are the personal representative.
If you check line C and answer No on line 3, no refund can be made until you submit a court certificate showing your appointment or other evidence that you are entitled to the refund under state law.

Questions about Form 1310

Does a surviving spouse filing a joint return need Form 1310?

No. The instructions say not to file Form 1310 if you are a surviving spouse filing an original or amended joint return with the decedent. Line A is only for a surviving spouse who received a refund check in both names and wants it reissued.

Does a court-appointed personal representative need Form 1310?

Not when filing the decedent's original Form 1040, 1040-SR, 1040-NR or 1040-SS with a copy of the court certificate attached. Form 1310 is needed when the personal representative claims a refund on Form 1040-X or Form 843.

Both spouses on a joint return have died. How many forms are needed?

If Form 1310 is required, complete a separate Form 1310 for each spouse and attach both completed forms to the return.

Who counts as a personal representative on this form?

For this form, a personal representative is the executor or administrator of the decedent's estate, as appointed or certified by the court.

Where can I learn more about filing for someone who has died?

The IRS covers this in Publication 559, Survivors, Executors, and Administrators, and in the Death of a Taxpayer section of the instructions for the return.