Form 1310: Statement Of Person Claiming Refund Due A Deceased Taxpayer

A tax form distributed by the Internal Revenue Service (IRS) and used by taxpayers looking to claim a refund on behalf of a deceased person. Form 1310 should be used unless the filer is a surviving spouse submitting a joint return, or if the filer is a personal representative filing an original Form 1040 for the deceased - in which case a court certificate must be attached indicating the appointment of the personal representative.

Form 1310 is used to match the taxpayer claiming the refund with the deceased. It also provides information on whether a will was left. States have different rules regarding the pay out of the refund. By submitting the form, the taxpayer agrees to abide by the applicable state law.