IRS Form 1310 allows you to claim a refund due on behalf of a deceased taxpayer. Only certain people related to the decedent are eligible to make this claim. The proof and filing requirements vary based on your relationship to the decedent. Surviving spouses who filed a joint return with the decedent or personal representatives who have been appointed by the court after the decedent's death are exempt from filing Form 1310 in most cases.
Who May File Form 1310?
A surviving spouse filing a tax return for a year after the decedent's death must also file Form 1310 to claim any refunds due. Form 1310 is not required for a spouse to file or amend a joint tax return for a year prior to the person's death. A court-appointed personal representative is also exempt from filing Form 1310 when submitting an original tax return on the decedent's behalf so long as he also submits the official court document granting him authority to act for the decedent. If he is amending a previous year's tax return, he must also include Form 1310.
Do I Need Proof of Death?
If you are not the surviving spouse or a court-appointed personal representative of the decedent, the IRS may ask for proof of death. This proof must be in the form of a death certificate or a formal letter from a government office notifying the next of kin of the taxpayer's death. For example, if the decedent was killed in a war, the surviving next of kin would be able to use a letter from the Department of Defense as proof of death. You are not required to attach the proof of death documentation when you file your Form 1310. If it is necessary, the IRS will request it after reviewing your filing.
Can I Get My Refund Check Reissued?
If you are a surviving spouse who has received a refund check from the IRS with both your name and the decedent's name, you can file Form 1310 to request a new check in only your name. You must attach a copy of the original refund check, but you do not need to send a copy of the original tax return along with the request.
Where Do I File IRS 1310?
Send Form 1310 to the IRS office responsible for processing the decedent's federal tax return. These addresses are listed in the instructions for Form 1040 and vary based on the type of form you use and the decedent's address. If you are only filing for the reissuance of a joint refund check, you can mail it to the IRS office that handles your local tax returns.
- Internal Revenue Service: About Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer
- Internal Revenue Service: Form 1310
- Federal Trade Commission. "Debts and Deceased Relatives." Accessed Oct. 13, 2020.
- Hanscom Federal Credit Union. "Here's The Difference Between An Heir And A Beneficiary." Accessed Oct. 13, 2020.
- HG.org Legal Resources. "What Happens to an IRA With No Beneficiary Designation?" Accessed Oct. 13, 2020.
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