Form 1310;  Statement of Person Claiming Refund Due a Deceased Taxpayer

Form 1310  Statement of Person Claiming Refund Due a Deceased Taxpayer will only populate in a return that has entered a "Date of Death" into  the Taxpayer Information page.  The form will automatically generate once you select "Save and Continue".

Person Filing Return is Court Appointed Personal Representative

Yes - This return is being filed by the court appointed representative, select "yes" and do not make any other entries on the page.

When the person filing the tax return is a court appointed personal representative, the tax return does not qualify to be electronically filed.  The only option for these Federal Tax Return is paper filing. 

No - If there is not court appointed representative, then complete the rest of the form. 

Enter Claimant Information:

Please provide the following information for the person claiming the refund.

• Full name

• SSN

• Address

Is proof of death in Claimant's Possession?

The proof of death is a copy of either of the following: 

• The death certificate

• The formal notification from the appropriate government office (for example, Department of Defense) informing the next of kin f the decedent's death.

Did decedent leave a Will?

Select if the decedent left a Will.

Has a court appointed a personal representative for the estate of the decedent?

Yes - There is a court appointed personal representative assigned for the estate of the decedent.

No - There is NOT appointed a personal representative assigned for the estate of the decedent.

If not, will one be appointed?

This question is asking if a personal representative will be assigned for the estate of the decedent.

Will claimant pay out refund according to the appropriate laws?

(Will you pay out the refund according to the laws of the state where the decedent was a legal resident?)

Yes - The decedents' refund will be paid out according to appropriate laws for applicable states.

No - A refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.

Claimant Signature Date:

Enter the current date.