Tax Form 1310, Claiming Refund Due a Deceased Taxpayer

Tax Form 1310 Claiming Refund

Tax Form 1310, also known as the “Statement of Person Claiming Refund Due a Deceased Taxpayer,is a form used to claim a refund on behalf of a deceased taxpayer. This form is used when the deceased taxpayer did not file a tax return or did not receive a refund that they were entitled to. If you are the personal representative of the deceased taxpayer’s estate, you can use Form 1310 to claim the refund. The personal representative is the person appointed to handle the deceased taxpayer’s affairs, such as the executor or administrator of the estate.

The Tax Form 1310 is meant to claim the refund for the deceased taxpayer. This form informs the Internal Revenue Service-IRS about the death of a taxpayer and that a refund needs to be claimed by their subsequent beneficiaries or the estate. The filing of this form is a part of the complete tax return and can also include additional forms to report income from either the trust or the estate after the demise of the taxpayer but before the actual transfer of the assets. This form is generally filed by the beneficiary of the dead taxpayer or by the executor of the estate of the deceased.

Who can File Tax Form 1310?

The Tax Form 1310 can be filed by the spouse of the deceased, any other beneficiary, or any executor of the estate. However, this greatly depends on the will, if any left behind by the diseased.

  • In case of an available will of the diseased, the executor as named in the will can prepare and file Tax Form 1310. 
  • In the absence of a will, a probate court names the individual to manage the executor’s duties. This individual is known as a personal representative or the administrator.

One has to bear in mind that the probate procedures differ according to the state. Mostly, the hierarchy of the candidates is considered by the courts, before the naming of the personal representative. This list starts with the spouse of the deceased and any other close representatives and can continue as required to be able to include any other distant relations as required.

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The Filing Process: Tax Form 1310

To start with, Tax Form 1310 is an attachment to the standard Tax Form 1040 tax return and needs to be prepared on behalf of the beneficiaries. Likewise, the executor also needs to file the taxes owed by the estate instead of the individual. In such a case, it is required by the representative to file Form 1041 along with Form 1310. However, Form 1041 is needed only if more than $600 has been generated by the estate in income for every year. In the case of filing Form 1310 along with Tax Form 1041, the refund is issued by the IRS to the estate instead of any other individual. 

It is required for the executors to always request that any tax refund needs to be paid with a physical check instead of an electronic refund. It is important to bear in mind that most banks will not deposit any money into an account under a different name without special authorization. 

Here is a stepwise guideline for filing Tax Form 1310, in front of the Main Menu of the tax return Form 1040:

  • Personal Information
  • Name and Address
  • Deceased: You need to select this menu item for the taxpayer/spouse, as required/
  • Enter the date of death of the taxpayer. This must be in the same year as the tax return. 
  • If the return is being filed MFJ then, the individual will be asked if the return is filed by the surviving spouse. Here, a Yes or a Noi is the sufficient answer.
  • In the case of the personal representative of the taxpayer, either court-appointed or otherwise, you need to enter the name on the IN CARE OF menu line. 
  • (a) case the court-appointed individual is specified, 
  • (b) In case they are not a surviving spouse. 
  • © the return results in a refund, then Tax Form 1310 is not required. In this case, the return cannot be e-filed and a paper-filed return will need to be included in a copy of the court certificate representing the personal representative’s appointment. 

If not, then you need to complete Tax Form 1310 from the Main Menu of the tax return Form 1040 . Here select:

  • Miscellaneous Form.
  • Claim Refund Due to A Deceased Taxpayer-1310
  • Enter the Social Security Number-SSN, and address of the individual claiming the refund of the deceased. 
  • Next, select each Menu item in the Tax Form 1310 Menu and complete the required details and information. 

One does not need to check Box B on Tax Form 1310 until the dead taxpayer’s original return has already been filed and one is filing an amended return. Within the Tax Form 1310 Menu, Box B corresponds to reason Number 2, “Court-Appointed Personal Representative” under Reason for Claiming Refund.

Note: It is important to remember that For 1310 needs to be mailed to IRS, as it cannot be electronically filed. 

In the case of filing Tax Form, 1310 a series of identifying questions is asked and also legal documentation is requested of the taxpayer’s status and the appointment of the executor. Foremost the individual is asked who fills out the form in order to justify the refund request. 

Also, note that the surviving spouse does not need to submit the death certificate if the request is for the refund check that has been made out to both spouses. This is generally because the refunds of the earlier years would have referenced the name of both taxpayers. 

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It is required that the personal representative submit the appropriate court certificate in the case of a refund request. If there is no court appointment then the filing individual needs to submit a copy of the death certificate and also answer the required question on Tax Form 1310. These pages are easily available on the official website of the IRS.

The Examples: Tax Form 1310

Now let us take a look at some of the prime examples of applications for Tax Form 1310. 

If a woman died on January 3rd and has left behind one daughter and absence of a will in place; also as there is no personal representative in court. But the deceased woman was due a refund of $500 in tax from the IRS at the time of her death. In such a case, it is required that her surviving daughter must file the Tax form 1310 along with the final 1040 tax return. She then needs to mail it to the IRS. However, there are a few factors that need to be considered in such an example: 

  • Since she is not a surviving spouse and a daughter, she will need to check the box for ‘Other’ on Form 1310 in Part 1, line C. 
  • Part II comprises a few specific and brief questions related to the deceased and her estate. 
  • Part III comprises the signature of the filer. 
  • It is not required for the daughter to send a copy of her mother’s death certificate as proof, but she can keep it as her records.

The IRS Check Made out to A Deceased Person: What Next?

This is a case when a tax return had been filed by the taxpayer but had died before receiving the check. In such a case, the surviving spouse who has filed jointly with the deceased, then the refund can be made out to both of them and deposits can be made as usual. Likewise, in other cases, it is recommended that one files Tax Form 1310 to request a refund in the name of the estate or the name of the beneficiary of the deceased.

Who Needs to File Tax Form 1310

The filing of Tax Form 1310 is usually done by the primary beneficiary of the estate of the deceased. This can either be a child, a spouse, or any other family member. In case the deceased has not left behind a valid will, then a probate court will name the executor, who will be responsible for the filing of Tax Form 1310. The main purpose of the form is to send a notification to the IRS about the death of the taxpayer and to direct the agency to send the refund that is owed to the appropriate beneficiary.

Where to Mail: Tax Form 1310

It is required to mail the Tax Form 1310 to the same Internal Revenue centre where the original tax return was filed.

How to File: Tax Form 1310

This is a basic one-page document which is simple to comprehend and file out. The main purpose of the form is to notify the IRS about the death of the taxpayer and the tax refund that was due for that person needs to be sent to the surviving spouse or any other beneficiary. The form comprises line-by-line instructions and the same can also be downloaded from the official website of the IRS.

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Tax Form 1310 is one of the essentials when trying to claim the returns of the deceased taxpayer. Relatively, this tax form is simple and easy to comprehend, however, if you still have doubts regarding the same, be free to reach out 1800 964 3096 to our team of experts and we will assist you accordingly.

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💠Frequently Asked Questions💠

How to e-File the Tax Form 1310?

There are a few specific guidelines that have been placed by the IRS when it come to the e-filing requirements of the Tax Form 1310. In case the data entry on the 1310 screens does not meet the IRS guidelines, then the ELF critical diagnostics and error message will prevent the process of e-filing altogether. In case the individual selects any other options, then it is recommended that they paper file them altogether. Here are the guidelines:
Field :
🔹 Person claiming refund.
🔹 A Will Left By the Descendant
🔹 A personal representative has not been appointed by the court. 
🔹 The Descendant was the legal resident and the refund has been paid out according to the laws of the state. 
🔹 The IRS has filed the Proof of death previously. 
🔹 The IRS has not filed the Proof of death previously. 
🔹 NAme and Address

E-file Guidelines :
🔹 In this case the individual must equal option C to e-file the return. Any other person other than the surviving spouse or personal representative is only allowed to qualify for e-filing. 
🔹 In this case return can be e-filed
🔹 In this case the e-filing can be done by you. 
🔹 If the refund has been paid to the decedent’s estate, according to the laws of the defendant’s resident state, at the time of the death, then you can e-file the return. 
🔹 In case the proof of death has been filed with the IRS then you can e-file the return.
🔹 If the proof of death has not been filed by the IRS, then the proof should be in the possession of the representative inorder to e-file the return. 
🔹 The name  entered here must also be in the In care of addressee/name line 2 field on the 1040 screen.

Who should File the Tax Form 1310?

The Tax Form 1310 is filed by the primary beneficiary of the estate of the deceased.

What is Tax Form 1310?

This is a tax form that is used to claim the refund on behalf of the taxpayer who has died.

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