Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is the IRS form you use to claim a federal tax refund on behalf of someone who has died. You often don't need it: a surviving spouse filing a joint return, or a court-appointed personal representative who attaches the court certificate, can skip it. Everyone else claiming the refund files it with the return.
The form is short, but the rules about who needs it trip people up, and getting it wrong delays the refund. Everything below comes from the December 2025 revision of Form 1310 and its instructions, checked in October 2026.
When you need Form 1310, and when you don't
| Your situation | File Form 1310? |
|---|---|
| Surviving spouse filing an original or amended joint return with the person who died | No |
| Court-appointed personal representative filing the original Form 1040, 1040-SR, 1040-NR or 1040-SS with the court certificate attached | No |
| Surviving spouse who received a refund check in both names and wants it reissued | Yes, line A |
| Court-appointed personal representative claiming a refund on Form 1040-X or Form 843 | Yes, line B |
| Anyone else, such as an adult child, where no personal representative has been appointed | Yes, line C |
The IRS's own example: Mr. Green died on January 4 before filing his return. You were appointed by the court as personal representative on April 3 and filed his Form 1040. You don't need Form 1310, but you must attach a copy of the court certificate showing your appointment.
Choosing line A, B or C
Line A: the joint-name check
Check line A only if you received a refund check made out to you and your late spouse. Mark the check "VOID" and return it with Form 1310 and a written request for reissue, to your local IRS office or the service center where you filed. A new check is issued in your name.
Line B: court-appointed representative on an amended return
Line B is for a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843. You must attach a copy of the court certificate to Form 1310, even if you've already sent it to the IRS. That rule is flagged in the What's New section of the 2025 revision.
Line C: everyone else
If you're not in A or B, you check line C and answer Part II: did the person leave a will, has a court appointed a personal representative, will one be appointed, and will you pay out the refund under the laws of the state where the person lived. If a representative has been or will be appointed, that person must file for the refund instead of you.
The proof the IRS wants, and where it goes
With line C you must have proof of death: a copy of the death certificate or a formal notification from a government office, such as the Department of Defense. Here's the detail people get wrong: don't attach it. Keep it with your records and provide it only if the IRS asks.
The other limit worth knowing: a copy of the will isn't accepted as evidence that you're the personal representative. For this form, a personal representative means the executor or administrator appointed or certified by the court.
Filing it step by step
- Enter the tax year the refund relates to, the deceased person's name, date of death and Social Security number.
- Enter your own name, Social Security number and address.
- Check one box in Part I: A, B or C.
- If you checked C, answer lines 1 to 3 in Part II.
- Sign Part III. Every filer has to complete it.
- Attach it to the return if you're filing one. It can be filed electronically when it's attached to a Form 1040, 1040-SR, 1040-NR or 1040-SS being e-filed.
- If you're filing it on its own, send it to the service center where the original return was filed.
If both spouses on a joint return have died and Form 1310 is needed, you complete a separate Form 1310 for each spouse and attach both to the return. The instructions note this helps the refund get released on time.
The IRS gives one more example worth keeping in mind. Your father died on August 25, you're his only survivor, there's no will and no court-appointed representative, and he's owed a $300 refund, as of October 2026. You complete Form 1310, check line C, answer every question in Part II, sign Part III and attach it to his final return, keeping the death certificate in your records.
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If the refund relates to tax that was overpaid on a pension or IRA payout, the figures will be on Form 1099-R. For a refund claimed through a separate claim rather than a return, the representative uses Form 843 with Form 1310 attached under line B.
Common reasons a refund stalls
- Line B checked without a court certificate attached. The 2025 revision says to attach it even if the IRS already has a copy.
- Line C checked but Part II left blank. Lines 1 to 3 are compulsory with line C.
- A copy of the will offered as proof of appointment. It isn't accepted for this form.
- The death certificate stapled to the form, when the instructions say to keep it and provide it only if asked.
The verdict
Before you fill anything in, work out which group you're in. A surviving spouse on a joint return, or an appointed representative filing the original return with the court certificate, doesn't need the form at all. If you do need it, the two things that slow a refund are a missing court certificate on line B and attaching a death certificate that should stay in your file.
Frequently asked questions
Does a surviving spouse need to file Form 1310?
Not if they're filing an original or amended joint return with the person who died. They use line A only to have a joint-name refund check reissued.
Do I attach the death certificate to Form 1310?
No. Keep the death certificate or other proof of death with your records and provide it if the IRS asks for it.
Can Form 1310 be filed electronically?
Yes, when it's attached to a Form 1040, 1040-SR, 1040-NR or 1040-SS that's being filed electronically.
Is a will enough to prove I'm the personal representative?
No. The instructions say a copy of the will can't be accepted as evidence. A personal representative is the executor or administrator appointed or certified by the court.
What if both spouses on a joint return have died?
Complete a separate Form 1310 for each spouse and attach both to the return.
Where do I send Form 1310 if I'm not filing a return with it?
Send it to the same IRS service center where the original return was filed. If the original was e-filed, use the service center for the address on your Form 1310.
