IRS Form 1310 and Death Notification Rules

What Is IRS Form 1310 and When Is It Required?

When someone passes away, the IRS doesn’t automatically close out their tax situation. Instead, the government expects either the surviving spouse, a personal representative for the deceased taxpayer, or a court appointed estate executor to file a final individual income tax return on the person’s behalf.

This final return is important because it reports the decedent’s income up to the date of death, allows the IRS to determine whether a refund is owed, and helps settle any remaining tax debt.

When a surviving spouse files a joint return with their deceased spouse, the refund is generally issued to the surviving spouse without Form 1310, provided no other complications apply. In other cases, however, the refund may be paid to the deceased person’s estate or to another eligible claimant. 

To properly request that refund, certain filers must complete IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer).

Form 1310 tells the IRS who is legally entitled to receive a tax refund owed to a deceased taxpayer. The form is required when someone other than a surviving spouse or court-appointed personal representative is claiming the refund.

You must file Form 1310 to claim a refund on behalf of a deceased taxpayer if you are:

• Not a surviving spouse filing a joint return with the decedent, and
• Not a court-appointed or certified personal representative of the estate (meaning you don’t have formal appointment papers from the court)

In plain terms, you’ll need Form 1310 if:

• You’re a family member, heir, or beneficiary claiming the refund without being formally appointed by a court
• You’re a friend or other individual legally entitled to the refund but not serving as the official estate representative

If the representative was formally appointed by the court, they can usually attach documentation of their appointment instead of filing Form 1310. However, if the claimant is a beneficiary, family member, or another individual representing the estate without a court appointment, they must complete and submit Form 1310 to claim the refund.

Do You Need to Notify the IRS When Someone Dies?

There is no standalone IRS death notification form. The deceased taxpayer’s final income tax return generally serves as the IRS’s notice of death.

After the death of a loved one, the funeral director typically completes SSA Form 721 (Statement of Death by Funeral Director) and sends it to the Social Security Administration (SSA). This form helps the SSA update its records, but it is not a death certificate and should not be sent to the IRS.

That final return should be filed by a surviving spouse, a personal representative for the estate, or a court-appointed executor.

A surviving spouse claiming a refund can generally file a joint return with their late spouse. In most cases, Form 1310 isn’t required, but you should:

• Write “Deceased” and the date of death next to your spouse’s name at the top of the return.
• Sign the return and note that you’re filing as the surviving spouse.

For a personal representative who was not appointed by a court, Form 1310 is generally required with the return. Some e-file providers support Form 1310 in limited situations, but paper filing remains common when additional documentation must be attached.

A court-appointed personal representative should attach proof of court appointment instead of Form 1310. A death certificate isn’t required unless the IRS specifically requests it.

Source: IRS Pub. 559, Survivors, Executors, and Administrators

How to Complete Form 1310: A Complete Overview

IRS Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) is a short, one-page document used to tell the IRS who is legally entitled to receive a tax refund owed to a deceased taxpayer.

At the top of the form, enter the deceased taxpayer’s name, Social Security number, and address, along with your own name, address, and Social Security number as the person claiming the refund.
[Insert Artifact: Annotated Form 1310 screenshot with callouts]

In Part I, check only one box (A, B, or C) to indicate your relationship to the decedent (for example, surviving spouse, court-appointed personal representative, or other claimant).

If you check box C, complete Part II, which contains several “Yes” or “No” questions about your entitlement to the refund.

Finally, in Part III, sign and date the form to certify that the information you’ve provided is correct and that you’re authorized to claim the refund.

When and How to File IRS Form 1310

After a person’s death, their final individual income tax return (Form 1040 or 1040-SR) must be filed by Tax Day following the year of death. The person receiving the deceased’s last refund may or may not need to file Form 1310.

Pro Tip: If you are a surviving spouse filing jointly, you do NOT need Form 1310.]

If you’re a surviving spouse filing a joint return, simply complete the return as usual, include your late spouse’s income up to the date of death, and write “Deceased” and the date of death next to their name.

A court-appointed personal representative or executor also does not need to file Form 1310 if a copy of the court appointment certificate is attached to the return.

However, if no court representative has been appointed, and you’re another person claiming the refund, such as a family member, heir, or beneficiary, then you must complete IRS Form 1310.

IRS References

Are you looking for more guidance? You can find a full detailed list of all the IRS Form 1310 instructions on the Internal Revenue Service Center’s website.

Another important reference is the SSA-721 form. SSA-721 is your official Statement of Death By Funeral Director Form. This form will be filled out and signed by an authorized funeral director and serves as proof that the individual listed in the form has been declared deceased. This form also contains some important information for surviving spouses about benefits they could potentially take advantage of through the Social Security Administration.

Everything You Need to Know About IRS Form 1310 and the Death Notification Rules

After a loved one passes away, it’s up to their surviving spouse, estate, or personal representative to resolve any looming tax situation and inform all the appropriate parties. One of the important steps that must be taken is filing taxes on behalf of the deceased individual.

If that person is owed a refund, then additional required documentation may need to be submitted depending on who plans on receiving the tax refund. In general, a surviving spouse does not need to complete this form to claim the refund when filing jointly. Court appointed representatives won’t need to include this form if they submit a court certificate of appointment with the return. Any other party receiving the return must submit Form 1310.

Are you ready to get started? Download IRS Form 1310 now and keep browsing through our resources to learn more.