IRS Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer
Form 1310 is used to claim a federal tax refund that belongs to someone who has died. The person claiming it, such as a surviving family member, explains their relationship to the deceased. Whether you need it depends on who is claiming the refund, as the instructions explain.
What this form is for
It identifies the person asking for the refund and confirms their right to receive it.
When people usually use it
Family members use it while filing a final return or after a refund check arrived in the name of a person who has died.
What to have ready
- The deceased person's name, Social Security number and date of death
- The return or refund involved
- Court papers or a death certificate if the instructions ask
Notices that mention it
- IRS Notice CP12: Changes to your return: refund changed
Related forms
Read the IRS page
IRS.gov page for Form 1310 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 1310?
Form 1310 is used to claim a federal tax refund that belongs to someone who has died. The person claiming it, such as a surviving family member, explains their relationship to the deceased. Whether you need it depends on who is claiming the refund, as the instructions explain.
Where do I get Form 1310?
Get it from IRS.gov. The IRS page for Form 1310, https://www.irs.gov/forms-pubs/about-form-1310, has the latest revision, the instructions and any recent changes.
Do I need to file Form 1310?
That depends on your own facts. The instructions on IRS.gov explain who uses Form 1310, and any IRS letter you got may say what it needs from you. This is not tax advice.
What should I have ready for Form 1310?
Gather: the deceased person's name, social security number and date of death; the return or refund involved; court papers or a death certificate if the instructions ask. The instructions on IRS.gov list everything the form asks for.
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