Form 1310 identifies the person authorized to receive a refund that was due to a taxpayer who died before the payment was issued. Whether you must file it depends on the claimant category and the exceptions in the current instructions. Those categories also determine the required documentation.
Definition: Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is a federal document that tells the IRS who should receive a refund on behalf of someone who died before receiving that payment.
Situations that do not require Form 1310
The December 2025 revision of Form 1310 establishes two clear exceptions. A surviving spouse who files an original or amended joint return with the decedent does not file Form 1310. A court-appointed personal representative who files an original Form 1040, 1040-SR, 1040-NR or 1040-SS and attaches the court certificate showing appointment does not file Form 1310.
You do file Form 1310 when you are a surviving spouse requesting reissuance of a refund check that was issued in both names, when you are a court-appointed representative filing Form 1040-X or Form 843 to claim a refund, or when you are another person claiming the refund for the decedent's estate and no personal representative has been appointed or is expected. Part I of the form offers three boxes that correspond to these three categories, and each carries different evidence requirements.
When both taxpayers on a joint return have died and Form 1310 is required, complete a separate statement for each decedent. This rule applies only when the form is needed under the general criteria; a surviving spouse filing an original or amended joint return never needs the form.
Three claimant categories and their requirements
Part I requires you to check exactly one box. Box A applies when you are the surviving spouse and the IRS already issued a joint-name check; you are requesting reissuance in your name alone. Box B applies when you are a court-appointed or court-certified personal representative filing an amended return on Form 1040-X or a refund claim on Form 843. The mention of Form 843 in the Form 1310 instructions does not make Form 843 a general income-tax refund form; ordinary income-tax refund claims still use Form 1040-X. Box C covers every other claimant, including heirs under state intestacy law or anyone entitled to the refund when no court-appointed representative exists or is expected.
Box B filers must attach the court certificate of appointment even if they previously filed that certificate with the IRS. Box C filers complete Part II, which asks whether the decedent left a will, whether a court has appointed or will appoint a personal representative, and whether you will distribute the refund according to state law. If a representative has been appointed or will be appointed, that personal representative must file the claim; you cannot use Box C to bypass the fiduciary. A court appointment certificate establishes personal-representative status for this form; a will alone does not.
All filers complete and sign Part III. You declare under penalty of perjury that the information is correct, provide your contact details, and confirm the decedent's name, Social Security number and tax year at the top of the form. The current instructions direct you to retain proof of death—a death certificate or formal government notification—but do not attach it unless the IRS requests it. Do not confuse the proof-of-death retention rule with the Box B requirement to attach the court certificate of appointment; they are separate items.
Filing routes and electronic options
Form 1310 can be filed electronically when attached to an electronically filed Form 1040, 1040-SR, 1040-NR or 1040-SS. The current instructions describe mailing separately filed Form 1310. When you attach Form 1310 to a return or claim, follow the filing instructions for that return or claim. If you checked Box B or C and file Form 1310 separately, mail it to the Internal Revenue Service Center where the original return was filed or, if that return was filed electronically, to the center designated for your address in the Form 1310 instructions.
Box A filers return the joint-name check marked “VOID,” Form 1310 and a written request for reissuance to their local IRS office or the IRS Service Center where they filed the return. Box B filers attach the court certificate and mail both documents to the address shown in the Form 1040-X or Form 843 instructions, depending on which claim form applies. Box C filers answer every Part II question and mail the completed statement with the underlying return or claim.
Do not combine Form 1310 with unrelated procedures. Form 56 notifies the IRS of a fiduciary relationship and does not claim a refund. Form 3911 traces a missing refund but does not establish who should receive it. Form 8379 allocates a joint refund between spouses when one spouse's debt caused an offset, a different issue from death. Form 8822-B updates business address or responsible-party records and plays no role in individual refund claims. Each form addresses a distinct task.
| Your situation | Form 1310 required | Action |
|---|---|---|
| Surviving spouse files original joint return | No | Sign and file the joint return |
| Surviving spouse files amended joint return | No | Sign and file Form 1040-X |
| Personal representative files original 1040, 1040-SR, 1040-NR or 1040-SS with certificate | No | Attach court certificate to original return |
| Personal representative files Form 1040-X or Form 843 | Yes, Box B | Attach court certificate |
| Heir or other claimant, no representative appointed or expected | Yes, Box C | Complete Part II; retain proof of death |
| Surviving spouse needs joint-name check reissued | Yes, Box A | Return VOID joint-name check with Form 1310 and written reissuance request |
Refund-claim preparation checklist
Confirm your Form 1310 is complete before filing.
- [ ] Verified that Form 1310 is required under the current instructions
- [ ] Checked exactly one box in Part I
- [ ] Completed Part II only if checking Box C
- [ ] Attached court certificate if checking Box B
- [ ] Retained proof of death in records
- [ ] Signed and dated Part III
- [ ] Entered decedent's name, Social Security number and tax year at the top
- [ ] Paired the form with the correct return or refund-claim document
Frequently asked questions
Does Form 1310 replace the decedent’s tax return?
No. It claims a refund on behalf of a deceased taxpayer. Prepare the applicable return or claim and determine whether Form 1310 must accompany it. The form can be attached to a return; a previously filed return is not a universal prerequisite.
Does Form 1310 apply to state tax refunds?
No. Form 1310 is a federal document used only with the Internal Revenue Service. State tax agencies maintain separate refund procedures for deceased taxpayers.
If I filed Form 56 as personal representative, do I still need Form 1310?
It depends. If you file an original Form 1040 with the court certificate attached, you do not need Form 1310. If you later file Form 1040-X or Form 843 to claim an additional refund, you must complete Form 1310 Box B and attach a court certificate, because the two forms serve different purposes.
Next steps for claiming a deceased taxpayer refund
Determine whether Form 1310 is required by reviewing the exceptions and your role. If the form is needed, gather the court certificate if you are a personal representative filing an amended return, verify the underlying tax return or refund claim is accurate, and file the documents by the route specified in the applicable return or claim instructions. Use electronic attachment only for the return types identified in the current Form 1310 instructions. Retain copies of all submissions and your proof of death, and respond promptly to any IRS information requests.
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