# Form 1310

URL: https://pdf.net/pdf-forms/tax-forms/form-1310
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is used by individuals to claim a tax refund on behalf of a deceased taxpayer.

Fill out Form 1310 online easily. Open it in our PDF editor, type your information in the required fields, then download it to your device.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/e0bbc87c915025f123033ea7e8649178695b8b26.pdf)

## How to Fill Out Form 1310

1. Open the IRS Form 1310 in our PDF editor.
2. Enter details about the decedent (name, SSN, death date) and the claimant (name, address, SSN).
3. Check the box that indicates what type of claimant you are.
4. If you checked box C, complete Part II according to the Form 1310 instructions.
5. Sign the document.
6. Attach it to an appropriate form, include the death certificate if necessary, and submit it to the IRS.

## Facts

### What Is Form 1310 Used For?

Form 1310, or Statement of Person Claiming Refund Due a Deceased Taxpayer, is used to request a tax refund from the IRS on behalf of a deceased taxpayer.

### Who Should Use Form 1310?

Form 1310 is typically used by the following individuals:

- Surviving spouse who received a check in both their and their deceased spouse’s names and wants to request a reissuance.
- Decedent’s court-appointed or personal representative claiming a refund on the decedent’s Form 1040-X or 843.
- A person other than the two mentioned above, claiming a refund on the decedent’s estate.

However, if you’re a surviving spouse filing a joint return with the deceased, you don’t need to file IRS Form 1310 in most cases. You can claim the refund directly on the joint return.

### When Is the Form 1310 Due?

Form 1310 is generally due on April 15th of the year following the deceased taxpayer’s death, as it’s typically attached to the final federal income tax return, Form 1040. If no final return is required, but you still want to claim a refund, attach it to Form 1040-X or 843, which are due within three years after filing the original return.

### What Happens If Form 1310 Is Not Submitted?

If Form 1310 isn’t submitted, you won’t receive a tax refund on behalf of the deceased taxpayer. This form isn’t mandatory, so there are no other penalties involved.

### How and Where Do I File Form 1310?

You should file Form 1310 with the IRS, following the instructions on the form you’re attaching it to. If you’re filing it separately, submit it to the Internal Revenue Service Center where the original income tax return was filed. Electronic filing is available only when submitting it as an attachment to another form.

## Related forms

- [Death Certificate](https://pdf.net/pdf-forms/healthcare-forms/death-certificate)
- [Form 56](https://pdf.net/pdf-forms/tax-forms/form-56)
- [Form 1041](https://pdf.net/pdf-forms/tax-forms/form-1041)
- [Form 3911](https://pdf.net/pdf-forms/tax-forms/form-3911)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)