IRS Form 1310: Claiming a Tax Refund for a Deceased Person

If the person who died is owed a federal tax refund, someone needs to claim it on behalf of the estate. IRS Form 1310, 'Statement of Person Claiming Refund Due a Deceased Taxpayer,' is the form that makes this possible.

When IRS Form 1310 Is Needed

Form 1310 is required when a tax refund is due to a deceased person and you are not the surviving spouse filing a joint return. You will file Form 1310 along with the deceased's final Form 1040 (individual income tax return).

You do not need Form 1310 if: (1) you are the surviving spouse filing a joint return, or (2) the refund is being deposited directly into an estate bank account and you are a court-appointed executor with Letters Testamentary.

Who Can File Form 1310

• —A court-appointed personal representative (executor or administrator) claiming on behalf of the estate
• —A person claiming a refund on behalf of the deceased who is not the surviving spouse and is not court-appointed

If you are a surviving spouse filing a joint return, you do not file Form 1310. Simply file the joint 1040 as you normally would, writing 'deceased' and the date of death next to the deceased's name.

How to Complete Form 1310

The form has three sections: Section A (claimant information), Section B (deceased taxpayer information), and Section C (check the appropriate box for your authority type). Attach the form to the final Form 1040 and include a certified death certificate.

File by mail to the same IRS service center where the final 1040 would normally be sent. Processing typically takes 6 to 12 weeks.

Filing Deadlines

The deceased's final tax return is due by April 15 of the year following the death. If the person died in 2026, the final return is due April 15, 2027. Extensions are available by filing Form 4868.

Common Mistakes

• —Filing Form 1310 when not required (surviving spouse joint return)
• —Missing the certified death certificate
• —Selecting the wrong claimant type in Section C
• —Filing before obtaining an EIN for the estate

How Sedare Handles IRS Notification

Sedare generates an IRS notification letter with the deceased's name, Social Security number, date of death, and all other relevant identifiers extracted from the death certificate. This letter serves as the formal executor notification to the IRS and is part of the 15+ institution letter bundle Sedare generates from a single upload.

Related reading: Social Security Death Notification: Complete Guide, Executor Checklist: Your First 30 Days, The Complete Guide to Notifying Institutions After a Death.

Last updated March 2026. This is educational content, not tax advice. Consult a licensed CPA or tax professional.