Questions about IRS Form 1310
IRS Form 1310 is the form that is filed in order to claim a tax refund on behalf of a deceased taxpayer. Although the person filing Form 1310 is obligated to dispose of these funds in accordance with applicable state law, Form 1310 itself does not require the filer to justify his right to receive the refund on behalf of the decedent's estate. Certain broad exceptions apply to the need to file this form. If you wish to receive the decedent's tax refund on behalf of the estate, it is important to know whether you need to file this form, and how to complete it if you do
Background: The Decedent's Last Tax Return
The decedent's last regular tax return (as opposed to Form 1310) must normally be filed by the court-appointed personal representative of the estate. Don't overlook the fact that if the taxpayer's date of death was before April 15, two more tax returns will be due, and the personal representative is also required to file any missing tax returns that the deceased taxpayer failed to file for previous tax years. This is important because Form 1310 may have to be filed with such tax returns for tax years in which a refund is claimed, although Form 1310 itself will not necessarily be filed by the personal representative.
1040 Tax Calculator
Who Must File
The following people may claim a tax refund on behalf of the estate of a deceased taxpayer by filing a tax return without Form 1310: (1) a surviving spouse filing an original or amended (1040X) return jointly with the deceased taxpayer for a tax year prior to the taxpayer's death; and (2) a court-appointed personal representative filing an original tax return on behalf of the estate, as long as the court certificate establishing the personal representative's authority is included with the tax return. Please note the subtle exceptions contained in these exemptions--a surviving spouse not filing jointly, and a personal representative filing an amended (1040X) return on behalf of the decedent must still file Form 1310.
Where to File
Form 1310 may normally be sent to the address where the decedent's tax return was or will be filed. Any exceptions will be contained in the instructions to the particular type of tax return filed on behalf of the decedent (1040, 1040EZ, 1040A and so on). In the case of a request to re-issue a joint refund check, you may also send it to your local IRS office.
Free Tax Refund Estimator
Joint Refund Checks
In many cases, Form 1310 must be filed simply because the decedent filed jointly with his spouse, a refund check was issued by the IRS in the name of both spouses and the surviving spouse wishes to have the check re-issued in the name of the surviving spouse only. In this case there is no need to attach a tax return to Form 1310--simply attach the joint refund check to Form 1310, file it, and a new check will be mailed to you.
Proof of Death
You do not need to file proof of death with Form 1310. However, if you are not either a surviving spouse requesting re-issuance of a refund check or a court-appointed personal representative of the decedent's estate (for example, if no personal representative has been appointed yet), you are expected to obtain proof of death and keep it for presentation to the IRS in case of an investigation. Acceptable proof of death includes a copy of the death certificate or a formal notification of death issued by a government agency.
Online Tax Return Calculator
IRS Form 1310 is the form that is filed in order to claim a tax refund on behalf of a deceased taxpayer. Although the person filing Form 1310 is obligated to dispose of these funds in accordance with applicable state law, Form 1310 itself does not require the filer to justify his right to receive the refund on behalf of the decedent's estate. Certain broad exceptions apply to the need to file this form. If you wish to receive the decedent's tax refund on behalf of the estate, it is important to know whether you need to file this form, and how to complete it if you do
Background: The Decedent's Last Tax Return
The decedent's last regular tax return (as opposed to Form 1310) must normally be filed by the court-appointed personal representative of the estate. Don't overlook the fact that if the taxpayer's date of death was before April 15, two more tax returns will be due, and the personal representative is also required to file any missing tax returns that the deceased taxpayer failed to file for previous tax years. This is important because Form 1310 may have to be filed with such tax returns for tax years in which a refund is claimed, although Form 1310 itself will not necessarily be filed by the personal representative.
1040 Tax Calculator
Who Must File
The following people may claim a tax refund on behalf of the estate of a deceased taxpayer by filing a tax return without Form 1310: (1) a surviving spouse filing an original or amended (1040X) return jointly with the deceased taxpayer for a tax year prior to the taxpayer's death; and (2) a court-appointed personal representative filing an original tax return on behalf of the estate, as long as the court certificate establishing the personal representative's authority is included with the tax return. Please note the subtle exceptions contained in these exemptions--a surviving spouse not filing jointly, and a personal representative filing an amended (1040X) return on behalf of the decedent must still file Form 1310.
Where to File
Form 1310 may normally be sent to the address where the decedent's tax return was or will be filed. Any exceptions will be contained in the instructions to the particular type of tax return filed on behalf of the decedent (1040, 1040EZ, 1040A and so on). In the case of a request to re-issue a joint refund check, you may also send it to your local IRS office.
Free Tax Refund Estimator
Joint Refund Checks
In many cases, Form 1310 must be filed simply because the decedent filed jointly with his spouse, a refund check was issued by the IRS in the name of both spouses and the surviving spouse wishes to have the check re-issued in the name of the surviving spouse only. In this case there is no need to attach a tax return to Form 1310--simply attach the joint refund check to Form 1310, file it, and a new check will be mailed to you.
Proof of Death
You do not need to file proof of death with Form 1310. However, if you are not either a surviving spouse requesting re-issuance of a refund check or a court-appointed personal representative of the decedent's estate (for example, if no personal representative has been appointed yet), you are expected to obtain proof of death and keep it for presentation to the IRS in case of an investigation. Acceptable proof of death includes a copy of the death certificate or a formal notification of death issued by a government agency.
Online Tax Return Calculator