Form 1310: A guide to claiming tax refunds for deceased taxpayers

IRS Form 1310 is used to claim a federal refund owed to someone who died, but it is not required in 2 common cases: a surviving spouse filing a joint return, or a court-appointed personal representative filing an original return with the court certificate attached. For the 2025 tax year filed in 2026, use the current IRS Form 1310, Rev. December 2025, before sending any claim.

The following 3 points explain the form in plain English:

• Who files: A person claiming a refund for a deceased taxpayer when they fall under line A, line B, or line C on Form 1310.
• What it does: It tells the IRS who is legally requesting the refund and why that person may receive it.
• Whether mailing is required: Form 1310 can be e-filed when attached to an eligible e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS, but a separately filed Form 1310 must be mailed.

Based on our client scenario at TFX: A surviving spouse in France filing a 2025 joint return with her deceased spouse may not need Form 1310 at all. A sibling in Germany who is handling the refund without a court appointment would usually attach the form because the IRS needs extra claimant authority.

For the wider final-return process, review TFX’s guide to filing taxes for the deceased. You can also download the current IRS Form 1310 before preparing the refund claim.

What is Form 1310 and what does it do?

Form 1310 is the IRS “Statement of Person Claiming Refund Due a Deceased Taxpayer,” and it has 1 job: supporting a refund claim after a taxpayer’s death. The tax form 1310 does not calculate the tax, replace the final return, or prove that a refund exists by itself.

Form 1310 separates the refund claimant from the tax calculation – the final Form 1040 series return determines whether a refund exists.

 

The federal Form 1310 works alongside the final income tax return, not instead of it. For the return itself, use the correct Form 1040 series filing path; TFX explains that process in its Form 1040 guide.

Final return preparation and claimant authority are separate issues. The IRS final-return page says the final individual return generally reports income up to the date of death and claims eligible credits and deductions.

Who needs Form 1310? A quick decision table

Who must file Form 1310 depends on 3 claimant paths shown on the form: line A for a surviving spouse reissuing a joint refund check, line B for a court-appointed or certified personal representative claiming a refund on Form 1040-X or Form 843, and line C for another claimant when no representative has been appointed.

Most claimants need Form 1310 only when the IRS needs extra proof of who should receive the refund.

 

A will by itself is not accepted as evidence that someone is the personal representative. IRS Form 1310 defines a personal representative as the executor or administrator appointed or certified by the court.

Unsure whether Form 1310 applies to the refund claim? TFX can explain next steps.

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When is Form 1310 required?

Form 1310 requirements apply when the person asking for the refund must prove their right to receive it under 1 of the form’s 3 lines. For the 2025 tax year, the current form requires all filers to complete Part III, and line C claimants must also complete Part II.

The following 3 triggers cover the most common required-filing situations:

• Refund check must be reissued: Use line A if a surviving spouse received a refund check in both spouses’ names and needs a replacement check in the surviving spouse’s name alone.
• Amended refund claim by representative: Use line B if a court-appointed or certified personal representative claims a refund on Form 1040-X or Form 843.
• No court appointment exists: Use line C if no court-appointed or certified personal representative exists and another eligible person is claiming the refund.

Based on our client scenario at TFX: A US citizen died in Spain before filing his 2025 return. His adult daughter handled the paperwork but had no court appointment, so she used line C, completed Part II, signed Part III, and kept proof of death with her records.

If the taxpayer died before filing and the family also needs more time for foreign tax slips, see TFX’s IRS tax extension guide. The IRS says calendar-year Form 1040 returns for 2025 were due April 15, 2026, with special automatic extension rules for qualifying taxpayers abroad.

Who does not need to file Form 1310?

You do not need Form 1310 in 2 main IRS exceptions: a surviving spouse filing an original or amended joint return with the decedent, or a court-appointed personal representative filing the decedent’s original Form 1040 series return with the court certificate attached. These exceptions prevent extra paperwork when claimant authority is already clear.

Do I need to file Form 1310? Not if you fit 1 of the IRS exceptions and your facts match the filing type. A Form 1310 surviving spouse filing is not needed for an original or amended joint return, but the form may be needed to reissue a joint-name refund check.

The following 3 “not needed if” checks cover common waiver scenarios:

• Surviving spouse joint return: You are filing an original or amended joint return with the decedent.
• Court-appointed representative original return: You are filing the decedent’s original return and attach the court certificate showing your appointment.
• No refund claim exists: The final return shows no refund, so Form 1310 has no refund to support.

That means the question is not only who was related to the deceased taxpayer. The IRS also looks at what return is being filed, whether a refund exists, and whether court authority is already attached.

Documents to gather before filing Form 1310

Gather documents in 4 groups before filing Form 1310: proof of death, proof of authority, final-return records, and refund payment details. IRS Publication 559 says proof of death generally should not be attached to the final return; keep it with records and provide it if requested.

The following 4 document groups show what to attach, retain, or provide only if the IRS asks:

• Proof of death – retain or provide if requested: Keep a death certificate or formal government death notification. For line C, the current Form 1310 says the claimant must have proof of death, but the instructions say not to attach it to Form 1310 unless requested.
• Proof of authority – attach when required: Attach the court certificate if you are a court-appointed personal representative filing the original return without Form 1310, or if line B applies.
• Final-return records – use to prepare the return: Collect Forms W-2, 1099, 1099-R, SSA-1099, foreign wage summaries, pension statements, and any prior-year carryover records.
• Refund details – verify before filing: Confirm the claimant’s name, SSN or ITIN where required, address, bank details if direct deposit is used, and the tax year of the refund.

 

 

Executors should bring these 4 items first: the court certificate, the final return documents, the decedent’s identifying details, and any refund correspondence from the IRS. Non-representative claimants should start with the final return, proof of death, claimant contact information, and documents showing who receives property under state law.

For a broader filing packet, use TFX’s tax documents checklist before uploading or mailing records.

Step-by-step Form 1310 filing instructions

How to file Form 1310 starts with 3 required areas: the top taxpayer section, Part I claimant status, and Part III signature. Part II is required only when line C applies, and a separate Form 1310 is required for each spouse if both spouses are deceased and the form is required.

Before you start, confirm that you are using the Rev. December 2025 form and the correct tax year. A Form 1310 deceased taxpayer refund claim can be delayed if the claimant checks the wrong line or omits the required court certificate.

The following 7 steps follow the current form layout:

1. Enter the tax year. Use the calendar-year or fiscal-year period for the refund claim.
2. Enter the decedent’s information. Add the decedent’s name, date of death, and Social Security number.
3. Enter the claimant’s information. Add the name, SSN if required, mailing address, and phone number if you choose to provide it.
4. Choose 1 box in Part I. Select line A, line B, or line C. Do not check more than 1.
5. Complete Part II only for line C. Answer the questions about a will, court appointment, and whether you will distribute the refund according to state law.
6. Attach the required authority document. A line B claimant must attach the court certificate to Form 1310, even if it was previously sent to the IRS.
7. Sign Part III. The person claiming the refund signs and dates the form under penalties of perjury.

 

 

A common point of confusion: Form 1310 taxes are not a separate tax type. The final return calculates tax and refund; Form 1310 only supports the claim.

For expats filing a 2025 return in 2026, timing may matter if foreign documents arrive after April 15. TFX’s filing extension guide explains the April 15, June 15, and October 15 filing paths for taxpayers abroad.

Form 1310 preview

 

Deceased taxpayer signature and who signs Form 1310

The deceased taxpayer does not sign a 2025 final return or Form 1310. The signer depends on 4 roles: appointed representative, surviving spouse, line C claimant, or another person in charge of the decedent’s property.

Signature authority depends on claimant type – not family relationship alone.

 

For IRS filing for a deceased taxpayer, paper returns should show the word “Deceased,” the decedent’s name, and the date of death. If filing electronically, the tax software should guide the signature and notation process.

A deceased taxpayer signature is usually a shorthand for the signature section on the final return. In practice, a representative, surviving spouse, or claimant signs instead of the deceased taxpayer.

Mailing and e-filing options

Can Form 1310 be filed electronically? Yes, if it is attached to an eligible e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS. If Form 1310 is filed separately, the current IRS instructions say to mail it to the same IRS service center where the original return was filed, or to the address tied to the completed form if the original return was e-filed.

E-filing works when Form 1310 travels with an eligible e-filed return; separately filed Form 1310 claims still move through paper mail.

 

The mailing address for Form 1310 depends on how the original return was filed and where the taxpayer’s address belongs under the current return instructions. TFX has a current guide to IRS mailing addresses for expats, but the IRS instructions for the return should be checked before mailing.

For expats who can e-file the final return, see TFX’s guide on how to e-file US taxes online. E-filing does not remove the need for Form 1310 when line A, B, or C applies.

Direct deposit for deceased taxpayer refunds: is it allowed?

A deceased taxpayer refund may be sent by direct deposit when the return or amended return qualifies for direct deposit, and the designated US financial account can legally accept the deposit. Check with the financial institution if the account owner is deceased, as bank policies may affect whether the deposit is accepted.

 

 

The following 3 direct-deposit rules matter most:

• Use a matching account: The account name should match the refund recipient; a mismatch can cause rejection and delay.
• Use the right filing method: Paper-filed Form 1040-X refunds are issued by check, while e-filed Form 1040-X refunds for tax year 2021 or later may request direct deposit.
• Expect a check if banking fails: The Form 1040-X instructions say that if an account issue prevents direct deposit, the refund is issued by paper check to the most recent address.

Handling a final return from abroad and unsure whether direct deposit, mail, or reissue rules apply?

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Does Form 1310 need to be mailed?

Form 1310 does not always need to be mailed. It can be e-filed when attached to an eligible e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS, but separately filed Form 1310 must be mailed under the current IRS instructions.

The following 3 situations usually require mailing:

• Separate Form 1310 filing: Mail it to the same IRS service center where the original return was filed.
• Original return was e-filed, and Form 1310 is now separate: Mail Form 1310 to the service center designated for the address on the completed form.
• Line A reissue request: Return the joint-name check marked “VOID” with Form 1310 and a written request.

The following 2 situations may avoid mailing Form 1310:

• E-filed eligible return: Form 1310 is attached electronically to an eligible e-filed return.
• No Form 1310 exception applies: A surviving spouse filing a joint return or a court-appointed representative filing an original return with the court certificate may not file Form 1310 at all.

Where to mail Form 1310 should be verified from the current return instructions before sending paper documents. The Form 1310 instructions also point taxpayers to the IRS local office locator for line A reissue cases and IRS “where to file” pages for Form 1040 series and Form 843 filings.

Keep proof of filing. For paper submissions from abroad, use a trackable international mailing option and save a copy of the signed Form 1310, the return, the court certificate if required, and any IRS correspondence.

Common mistakes that delay a refund

The most common Form 1310 refund delays come from 5 errors: wrong claimant line, missing court certificate, treating a will as court appointment, attaching the wrong death documents, or sending the form to the wrong IRS location. The IRS says a will is not proof of personal representative status for Form 1310.

Most Form 1310 delays can be prevented by checking the claimant line, signature, attachments, and mailing route before filing.

 

The following 4 checks should happen before mailing or e-filing:

• Confirm the claimant’s name and SSN or ITIN match the role on the form.
• Confirm the decedent’s SSN and date of death are entered correctly.
• Confirm the court certificate is attached when line B applies.
• Confirm the filing address or e-file attachment path matches the IRS instructions.

For refund timing issues, see TFX’s guide to tax refund delays. If the IRS sends a notice about missing documents or claimant authority, TFX also explains what to do after getting an IRS letter.

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