Home Blog Form 1310 (Explained: What It Is And What You Must Know)

Form 1310 (Explained: What It Is And What You Must Know)

What is Form 1310?

How do you claim a refund for a deceased taxpayer?

How do you complete the IRS Form 1310?

Keep reading as we have gathered exactly the information that you need!

Let me explain to you what Form 1310 is all about and how it works!

Are you ready?

Let’s get started!

What Is Form 1310

Form 1310 is an Internal Revenue Service form titled “Statement of Person Claiming Refund Due A Deceased Taxpayer”.

The purpose of tax form 1310 is to claim a federal tax refund for a taxpayer that has recently passed away.

In most cases, the 1030 Form IRS is filed by the executor of the deceased’s estate, the surviving spouse, children, or another family member of the deceased.

If the estate has earned revenues, the then executor will need to file a return for the deceased and file Form 1041 along with Form 1310 claiming a refund.

When submitting a request for a tax refund, a surviving spouse will not need to provide a copy of the death certificate if he or she is asking for a refund check that will be issued to both the deceased and the spouse.

However, an executor will need to provide a copy of the death certificate along with their court certificate.

Now, let’s see how Form 1310 IRS works.

How Does Form 1310 Work

The 1310 IRS Form is a short form that contains a few sections.

Let’s go over the information that you’ll need to provide when filing Form 1310 IRS.

In the first section, you’ll need to include:

  • The tax year the decedent was due a refund
  • The name of the decedent and SSN
  • The decedent’s date of death 
  • Name of the person claiming the refund along with the address 

In Form 1310 Part 1, you’ll need to check one of the boxes that apply to you to indicate if:

  • Box A: You are a surviving spouse requesting the reissuance of a refund check both your name and deceased’s name
  • Box B: You are a court-appointed or certified personal representative 
  • Box C: You are a person other than the surviving spouse or court-appointed or certified representative 

In Form 1310 Part 2, you’ll need to complete it if you are a person other than the surviving spouse or court-appointed or certified representative.

You’ll need to state if the deceased has left a will, has the court-appointed a personal representative for the estate, or as the person claiming a refund for the deceased, will you be paying out the refund in accordance with the law.

A personal representative is an executor of the estate or administrator of the decedent’s estate as appointed by the court or certified by the court.

Finally, you’ll need to sign the form.

Form 1310 Instructions

The IRS Form 1310 instructions are provided on the second page of the form.

Purpose of Form 1310

The essential purpose of Form 1310 is to request a refund on behalf of a deceased taxpayer.

Who Must File Form 1310

Form 1310 must be filed if you are claiming a tax refund for a deceased person.

In most cases, a surviving spouse or the executor of the estate is the one who files Form 1310.

However, if you are claiming a refund and you are not the surviving spouse filing the deceased’s return or you are not the personal representative filing a Form 1040, you are obligated to file the form to claim a refund.

Where To File Form 1310

A surviving spouse that has checked Box A can return a joint-name check along with Form 1310 to his or her local IRS office or IRS Center where his or her personal return was filed.

If you checked Box B or C in Part 1, then you’ll need to send Form 1310 to the same IRS office to which you are attaching Form 1310.

You can also send it to the IRS Center where the original return was filed if Form 1310 is being filed separately.

IRS Form 1310 Special Instructions 

There are also a few special instructions that you should consider when filing your Form 1310.

If you are filing a joint return for spouses that are both deceased, then you’ll need to file a Form 1310 for each spouse and attach both forms to the return.

If your address is outside of the United States, then you’ll need to provide the address in the following order: city, province or state, country.

E-Filing of Form 1310

In some cases, you may be able to file Form 1310 electronically.

Essentially, the person claiming a refund must be a person other than the surviving spouse or personal representative is the only option that can qualify for electronic filing.

If you want to electronically file your Form 1310, the following parameters must be satisfied:

  • The individual filing the return has a valid proof of death of the deceased taxpayer
  • The court cannot appoint an personal representative for the estate
  • A personal representative will also not be appointed
  • The person asking for the refund must pay out the refund in accordance with the state laws

IRS Form 1310 Takeaways 

So, what is IRS form 1310?

Who can file the IRS tax form 1030?

In summary, to claim a tax refund due to a recently deceased taxpayer, you’ll need to file the Federal Form 1310.

Filing the return for a deceased taxpayer can be quite complex.

Similarly, claiming a refund should be done to the extent you understand the complexities of the IRS requirements.

Although you can look at the IRS form 1310 instructions and file the form with the IRS office, you may want to consult a tax attorney or tax professional for advice and guidance.

This article is to give you a general overview of the purpose of Form 1310 and how it works.

Good luck with your filing!

Let’s look at a summary of our findings.

Understanding Form 1310

  • The Internal Revenue Service Form 1310 is a form that you can use to claim a federal tax refund for a recently deceased taxpayer
  • The form is short and requires that you provide the name of the deceased person, identify who you are, and specify your request
  • Generally, surviving spouses, family members, or executors and court-appointed representatives will file Form 1310
  • If the estate has earned revenues, the executor may need to file the deceased taxpayer’s return, file Form 1310, and file Form 1040 to report the estate’s revenues
Administrator definition
Decedent meaning 
Executor definition 
IRS letter 18C
IRS letter 2268C
IRS Publication 559
IRS transcript
Personal representative meaning 
Surviving spouse meaning 
Trustee definition 
What is a probate court
What is power of attorney 
When is tax day
Author
Form 1013
Form 1030
Form 1040
Form 1040-NR
Form 1040-X
Form 1041
Form 1045
Form 1045
Form 2441
Form 28748
Form 3949-A
Form 4070
Form 4972
Form 706
Form 706-NA
Form 8814
Form 8990
Author

Editorial Staffhttps://lawyer.zone
Hello Nation! I'm a lawyer and passionate about law. I've practiced law in a boutique law firm, worked in a multi-national organization and as in-house counsel. I've been around the block! On this blog, I provide you with golden nuggets of information about lawyers, attorneys, the law and legal theories. Enjoy!

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