Who is required to complete Form 1310?
If a refund is being claimed on behalf of a deceased taxpayer, Form 1310 must accompany the return unless either of the following applies:
- the return includes a surviving spouse filing an original or amended joint return with the decedent, or
- a personal representative appointed by the court is filing an original Form 1040 or Form 1040-NR for the decedent and a court certificate showing the appointment is attached to the return.
Form 1310 can be used by a deceased taxpayer's personal representative, surviving spouse, or anyone who is in charge of the decedent's property in order to claim a refund that was due to the taxpayer at the time of death.
If a personal representative has been appointed, they must sign the tax return. A surviving spouse can sign by themselves if no personal representative has been appointed, or along with the personal representative if they will be filing a joint tax return with the deceased taxpayer.
Can a return that includes Form 1310 be e-filed?
Depending on the circumstances, a return that includes Form 1310 may or may not be able to be filed electronically. Answer the questions in the Form 1310 Menu appropriately, based on the decedent's situation.
Stipulations for electronically filing the return include the following:
- the individual responsible for filing the return must possess a Valid Proof of Death for the taxpayer;
- the court cannot have appointed a personal representative for the estate;
- a personal representative will not be appointed;
- the refund must be paid out according to state laws.
You will also need to enter the name of the individual claiming the refund and a signature date.
If the stipulations described above do not apply to the taxpayer's return and the return cannot be e-filed, you will see a red Diagnostic Error indicating that the return cannot be marked complete. The diagnostic error can be removed by removing the return from electronic filing. Once you have removed the return from e-file, you can mark the return complete and print and mail a paper copy to the IRS.
Instructions for entering Form 1310 in the tax program
The first step is to indicate that the taxpayer and/or spouse is deceased. To indicate that the taxpayer or spouse is deceased, from the Main Menu of the tax return (Form 1040) select:
- Personal Information
- Name and Address
- Deceased - select this menu item for the taxpayer or spouse, as appropriate
- Enter the date of death. It must be in the same year as the tax return.
- If the return is being filed MFJ, you will be asked if the return is being filed by the surviving spouse. Answer YES or NO as appropriate.
- If there is a personal representative for the taxpayer, court-appointed or otherwise, enter their name on the In Care of menu line.
If a court-appointed personal representative is specified, they are not a surviving spouse, and the return results in a refund, Form 1310 isn't needed. The return cannot be e-filed, however, and the paper-filed return will need to include a copy of the court certificate showing the personal representative's appointment.
Otherwise, complete Form 1310. From the Main Menu of the tax return (Form 1040) select:
- Miscellaneous Forms
- Claim Refund Due a Deceased Taxpayer (1310)
- Enter the Social Security Number, name, and address of the individual claiming the decedent's refund.
- Select each menu item in the Form 1310 Menu and provide the requested information.
- Note: don't check Box B on Form 1310 unless the deceased taxpayer's original return has already been filed and you are filing an amended return. In the Form 1310 menu, Box B corresponds to reason number 2, "Court-Appointed Personal Representative" under Reason for Claiming Refund.
Note: This is a guide on including Form 1310 in a return in the TaxSlayer Pro program. This is not intended as tax advice. For additional information refer to the additional information below.