Form 1310
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Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer

Form 1310 is an IRS form used to claim a federal tax refund for beneficiaries of a recently deceased taxpayer. It can be filed by the surviving spouse, another beneficiary, or the executor of an estate. The form notifies the IRS that a taxpayer has died and directs it to send the refund to the designated beneficiary. The form is an attachment to the standard Form 1040 tax return and must include additional forms depending on the income of the estate or trust after the taxpayer’s death. It must be mailed, not efiled, to the same IRS center where the original tax return was filed. If there is no will, the probate court will designate an executor to file the form. A physical check should be requested rather than a direct deposit in order to ensure that no one else can access the refunded money. Form 1310 is a one-page document with line-by-line instructions.

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What is Form 1310?

IRS Form 1310 is a one-page form used to claim a federal tax refund for a deceased taxpayer. It is typically filed by the surviving spouse, another beneficiary, or the executor of the deceased’s estate and is attached to the deceased’s final Form 1040. Form 1310 can’t be e-filed and must be mailed directly to the IRS with the appropriate paperwork, such as a death certificate or court appointment. Its instructions can be found on the IRS website.

IRS Form 1310 – Who Needs to Fill It Out?

IRS Form 1310 must be filled out by the beneficiary of a deceased taxpayer or the executor of the deceased’s estate. It allows the executor to notify the IRS of the death and to direct the agency to send any refund owed to the appropriate beneficiary. The form is usually accompanied by Form 1040 which acts as the deceased’s final tax form. The executor should always request the refund be paid out with a physical check rather than a direct deposit.

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Step-by-Step: Form 1310 Instructions For Filling Out the Document

Filling out Form 1310 requires providing the IRS with information such as the taxpayer’s status, the filer’s identity, and proof of the taxpayer’s death. Form 1310 works in tandem with Form 1040, the deceased’s final tax return form that must be filed, and may require the additional filing of Form 1041 if the estate is generating income. Executors should always order a physical check for the refund, and the form must be mailed to the Internal Revenue Service (IRS). Military documentation may be required and the form must include the signature of the filer or the personal representative of the estate. It is important to make sure all necessary information is included.

Below, we present a table that will help you understand how to fill out Form 1310.

Information Required for Form 1310 Details
Taxpayer’s Status Indicate the taxpayer’s status
Filer’s Identity Provide filer’s identity information
Proof of Taxpayer’s Death Include proof of the taxpayer’s death
Form 1040 File the deceased’s final tax return
Form 1041 (if applicable) File if the estate generates income
Physical Check for Refund Order a physical check for the refund
Mailing Address Send the form to the IRS
Military Documentation (if required) Include military documentation if necessary
Signature Include the filer’s or personal representative’s signature
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Do You Need to File Form 1310 Each Year?

Form 1310 is necessary for claiming a federal tax refund for the beneficiary of a deceased taxpayer. It is usually completed by the surviving spouse, another beneficiary, or the executor of the estate, but in the absence of a will, a probate court will name an executor who is responsible for filing it. It is an attachment to the deceased’s final Form 1040 tax return and must be mailed directly to the IRS. Completing Form 1310 correctly is important to ensure that the refund is received by the intended beneficiary.

Download the official IRS Form 1310 PDF

On the official IRS website, you will find a link to download Form 1310. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 1310

Sources:
https://www.irs.gov/forms-pubs/about-form-1310

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