IRS Form 1310: What is it? Requirement for Filing!

IRS Form 1310 can be filed through a surviving spouse, court appointed personal representative, or other relatives (children, parents, etc) under the state law to claim the tax refund on the behalf of the deceased person. This form is sent through the mail method because the E-file method is not available by the IRS. 

IRS Form 1310

IRS Form 1310 is used on the behalf of a deceased person to take a federal tax refund from the IRS. This form is crucial because it informs the IRS that the taxpayer passed away and now the tax refund should be provided to the appropriate beneficiary or estate representative. This form helps the IRS to send the tax refund of the deceased person to the correct party.

IRS Form 1310 is attached with the regular tax refund form 1040 to get a refund and the 1310 form requires details about the deceased taxpayer, including their name, social security number, date of death and much more. Individuals have to provide their own information and their relationship details with the deceased person during filing 1310 form. 

Who can file IRS Form 1310?

After the death of a person, if his tax refund is pending with the IRS then it’s best to know the eligibility criteria whether you can file 1310 form to get this refund or not. Below you can find details about who can file 1310 IRS Form.

  • If the deceased person was married at the time of death and his surviving spouse has not filed a tax return jointly, then he/she can file Form 1310 to claim the refund.
  • A court-appointed personal representative, such as an executor or administrator of the deceased’s estate, can file the form and that personal representative is required to attach a copy of the court given appointment. 
  • Deceased persons’ children, parents, or other relatives under the state law can file 1310 form if there is no surviving spouse and court-appointed personal representative.
  • If the tax refund is filed jointly by the surviving spouse then there is no need to file 1310 form to get a refund on the behalf of the deceased because it will be given to the joint spouse. 

What are the filing requirements of IRS Form 1310?

The filing requirements of IRS Form 1310 are discussed below to check before making a decision of filing this form. 

Deceased Person’s Information Requirements 

  • Name 
  • Social Security Number 
  • Date of Death

Filer’s Information

  • Name 
  • Address 
  • Relationship with Deceased 

Proof of Death & Declaration 

  • Death Certificate 
  • Court Document (required from court-appointed personal representative)
  • Penalty of Perjury Statement (It means the filer need to sign the form under the Penalty of Perjury Statement to declare that the provided information is accurate and correct according to his information)

How can I file IRS Form 1310?

The several important steps which are included in filing the IRS Form 1310 to claim the tax refund of deceased persons are discussed here.

  • Individuals can access or download the IRS Form 1310 from the IRS official website or they can request a copy of this form by calling IRS or visiting the office of IRS.
  • After that, check the instructions and gather all the required information and documents.
  • Then fill up the form with all the necessary requirements of the deceased person and the filer’s own information.
  • After that, select whether individuals are a surviving spouse, court-appointed personal representative, or another eligible beneficiaries and provide their additional required information as per your chosen box. 
  • Individuals have to provide tax refund information and attach supporting documents such as death certificate, penalty of perjury statement, and court documents if needed. 
  • If you are filing a final tax year return then attach 1310 form with the 1040 form otherwise send it separately to the IRS given mail address at the official website. 
  • Individuals have to file this form timely with all the laws of the state to get their refund soon. 

What’s the best way to file IRS Form 1310 E-file or mail?

IRS does not allow you to send 1310 Form through E-file method to get tax refunds on the behalf of deceased person so the filer has to claim this form through mail method. Whole e-filing method is fast and convenient but IRS Form 1310 generally needs to be mailed due to the requirement for supporting documents. 

If you mail 1310 IRS forms then it’s good because you have a physical record of every submission. If the IRS will allow the e-file method in future, then it will be best to file through this method because when you e-file, you receive immediate confirmation that the IRS has received your form and this method is faster than the mail method. 

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