Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer)
Claims a refund on behalf of someone who died before receiving it. Not needed at all in the two most common situations — a joint return, or an appointed representative filing the original return.
Full Definition
The IRS states plainly: "Use Form 1310 to claim a refund on behalf of a deceased taxpayer." Whether you need it at all depends on which of three situations applies.
You need it if: you are a surviving spouse asking for reissuance of a refund check that came in both names (Line A); you are a court-appointed or certified personal representative claiming a refund on an amended return or Form 843 (Line B); or you are someone else — an heir with no court appointment, for instance — claiming the refund for the estate (Line C, which also requires completing Part II and keeping a copy of a death certificate or equivalent).
The IRS states two situations where it is not needed at all: "You are a surviving spouse filing an original or amended joint return with the decedent," or "You are a personal representative... filing, for the decedent, an original Form 1040, 1040-SR, 1040-NR, or 1040-SS that has the court certificate showing your appointment attached." Its own example: a court-appointed representative who files the decedent's original Form 1040 with the court certificate attached does not need Form 1310 for that return.
Line B requires attaching the court certificate "even if you have previously filed that certificate with the IRS" — the form does not rely on a copy already on file elsewhere at the agency.
What to do next
Check whether you are filing an original or amended joint return with a surviving spouse, or an original return as an appointed representative with the court certificate attached — both of those situations skip Form 1310 entirely, per the IRS's own exceptions.
Sources
- Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer (Rev. December 2025) — Internal Revenue Service, retrieved 2026-08-24
Last reviewed 2026-08-24 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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