IRS Form 1310 Explained
IRS Form 1310 Explained
In the event that a taxpayer paid more than they owed for their tax balance but they pass away, IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, can be used to claim the tax refund amount on behalf of the decedent.
TABLE OF CONTENTS
Key Takeaways:
- IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is used to inform the IRS that a taxpayer has passed away and a trust or beneficiary will be claiming their tax refund.
- If the decedent had a will, the named executor is the responsible party to prepare and submit IRS Form 1310. If the decedent did not have a will, the probate court names a personal representative or administrator to be responsible for preparing and filing IRS Form 1310. In this case, a variety of candidates, which could include the deceased party’s spouse, close relatives, and creditors may be considered for the role of personal representative.
- Taxpayers do not have to file IRS Form 1310 if they are a spouse who survived their partner and is filing a joint income tax return, whether it is an original or amended, with the decedent, nor if they are filing an original IRS Form 1040, 1040-SR, 1040A,1040EZ, 1040NR, or 1040-NR as a personal representative of the decedent.
What Is IRS Form 1310?
IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is used to inform the IRS that a taxpayer has passed away and a trust or beneficiary will be claiming their tax refund.
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Who Must File IRS Form 1310
Depending on if the deceased taxpayer had a will or not, it is usually the surviving spouse, specified beneficiary, or executor of an estate who files IRS Form 1310.
Presence of a will: The named executor is the responsible party to prepare and submit IRS Form 1310.
Absence of a will: While the procedures vary by state, the probate court names a personal representative or administrator to be responsible for preparing and filing IRS Form 1310. In this case, a variety of candidates, which could include the deceased party’s spouse, close relatives, and creditors may be considered for the role of personal representative.
If an individual is responsible for claiming a refund check following the death of a taxpayer, the instances in which they would be required to file IRS Form 1310 include:
- When the individual is not a spouse who survived their partner and is filing a joint income tax return, whether it is an original or amended, with the decedent; and
- When the person is not filing an original IRS Form 1040, 1040-SR, 1040A,1040EZ, 1040NR, or 1040-NR as a personal representative of the decedent.
Instructions For Filing IRS Form 1310
It is important that taxpayers read and fill in all of the information carefully on IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. This tax form should be filed alongside the decedent’s final IRS Form 1040.
Top Section
The top part of IRS Form 1310 is where individuals must input the tax information for both the person filing and the decedent. For the decedent, the information that must be provided includes the year the decedent was due to receive a tax refund, their name, the date of their death, and their Social Security Number (SSN).
For the person filing the form, the information that must be provided includes the name of the person claiming the refund, the person’s mailing address, and their Social Security number.
Part I
Line A
Taxpayers should check the box on line A of Part I of IRS Form 1310 if there was a refund check addressed to both the taxpayer and their deceased spouse. In this case, they can return the joint-name check to the IRS marked as “VOID” when they file IRS Form 1310, as well as a written request for the refund check to be reissued in the name of the surviving taxpayer only.
Line B
Taxpayers should check the box on line B of Part I of IRS Form 1310 if they are the court-appointed or certified personal representative of the decedent who is claiming a tax refund using IRS Form 1040-X, Amended U.S. Individual Income Tax Return, or IRS Form 843, Claim for Refund and Request for Abatement. These taxpayers must send a copy of the court certificate that explains their appointment as the personal representative, or they can file Form 1310 and write “Certificate Previously Filed” at the bottom of the tax form in the case that they have already sent the IRS the court certificate.
Line C
Taxpayers should check the box on line C of IRS Form 1310 if neither of the situations in lines A or B apply to them – meaning, they are not a surviving spouse of the decedent who is requesting that the IRS reissues a refund check received in both them and their deceased spouse’s name, nor are they a court-appointed or certified personal representative of the decedent.
If this circumstance is applicable to the taxpayer’s situation, they must check the box on line C and provide proof of death to the IRS. The official evidence that the person has passed away could include the death certificate or the formal notification from the appropriate government office, such as the Department of Defense, that informs the next of kin about the death. This proof of status does not have to be attached to IRS Form 1310 when it is filed with the IRS, but it is beneficial for taxpayers to keep this document in their records just in case the IRS requests a copy.
Part II
Part II of IRS Form 1310 must be filled out by taxpayers who have checked the box on line C of part I of the tax form. Within this section, the taxpayer must select:
1. Whether or not the decedent had a will.
2. Whether or not the court appointed a personal representative for the decedent’s estate, including if one will be appointed in the future. If there is an appointed personal representative or one will be appointed in the future, that person will be responsible for filing for the refund.
3. Whether or not the person claiming the refund on behalf of the decedent’s estate will pay out the refund according to the state laws where the decedent was a legal resident. If not, the taxpayer must submit a court certificate that proves their appointment as personal representative by submitting a court certificate or other evidence that they are entitled under state law to receive the tax refund before it can be issued.
Part III
The third section of IRS Form 1310 is where the person who is claiming the decedent’s tax refund must provide their signature. This section also has the option to list their telephone number.
If you have questions about filing IRS Form 1310 in the case that you are trying to claim a tax refund for a deceased taxpayer or you want help from an experienced tax preparer, consulting with the experts at Ideal Tax can help you navigate the details of the tax forms and claim the money offered by the IRS.
Luis serves as the Director of Operations for Ideal Tax, overseeing a multifaceted team including case management, tax professionals, document specialists, customer support, training, and development.
