Form 1310 Instructions
Dealing with the death of a loved one is something millions of people will face each year. When a tax return is filed for a deceased person, there are some unique filing requirements that must be followed. One such requirement is IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Read on to find out more about this important document.
Form 1310 is a form that must accompany a deceased taxpayer’s final income tax return when a refund check is requested. This one-page document notifies the IRS that a person has died and specifies who should receive any resulting refund. It can be filed by the surviving spouse, another beneficiary, or the executor of the estate. It is essential for executors to fill out this form carefully and accurately to avoid unnecessary delays in the process. To do so, they should use an easy-to-use PDF editor to make the process as simple as possible. Such tools allow them to resize, rearrange, and drop new fillable fields at will. They may also let them insert images, highlight or blackout data for discretion, and add comments. Such tools may even have built-in digital signatures that can be uploaded, captured, or drawn with the help of a touchscreen.
How to File Form 1310?
The form can be filed by a surviving spouse, another beneficiary, or the executor of the deceased’s estate. It can be mailed to or attached to the same IRS center as the original return. If the deceased taxpayer owed taxes, the executor of the estate may also need to file a tax return on behalf of the deceased taxpayer. When completing Form 1310, it is important to follow all instructions. This is especially true if the person filing the form is a surviving spouse or executor of an estate. It is also important to check that all required fields are completed and accurate. Errors on this form can cause serious consequences and delays in the process of obtaining a tax refund.
How to Fill out Form 1310?
A couple of questions need to be answered in Form 13010. There are also checkboxes to be checked. There are three parts in the form:
Part I: Checkboxes
- Surviving spouse requesting reissuance of a refund check received in the name of both the decedent and the surviving spouse.
- Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment unless previously filed.
- A isperson other than A or B claiming a refund for the decedent’s estate. Also, complete Part II.
Part II: Answer the questions
1: Did the decedent leave a will?
2a: Has a court appointed a personal representative for the decedent’s estate?
2b: If you answered “No” to 2a, will one be appointed? If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.
3: As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the state’s laws where the decedent was a legal resident?
If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.
Part III: Sign the Form.
