Who Is Required To Fill Out Form 1310?
If you are claiming a refund on behalf of a Deceased Taxpayer, you must file Form 1310 unless either of the following applies:
- You are a surviving spouse filing an original or amended joint return with the decedent, or
- You are a personal representative filing an original Form 1040, Form 1040A, Form 1040EZ, or Form 1040NR for the decedent and a court certificate showing your 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 Form 1310 Be E-Filed?
Depending on the circumstances, Form 1310 can be filed electronically. Answer the questions in the Form 1310 Menu appropriately, based on the decedent's situation.
If the individual responsible for filing the deceased taxpayer's return is: a surviving spouse requesting reissuance of a refund check; or a court appointed personal representative, the return cannot be electronically filed.
Other stipulations for electronically filing the return include: 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; and 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, the program will generate a red diagnostic warning to block the return from being marked complete. You will need to remove the return from electronic filing, print the return, and mail a hard copy of the tax return to the IRS.
Instructions for entering Form 1310 in the tax program:
In the Desktop version of TaxSlayer Pro, enter the taxpayer's date of death in the Personal Information-->Name and Address Menu. From the Client's 1040 Screen, select the option for Miscellaneous Forms, or enter '1310' in the Form Finder 'Search for Keyword' field.
In the Form 1310 Menu, enter the Social Security Number, name, and address of the individual claiming the decedent's refund. Answer each of the questions in the Form 1310 Menu according to the deceased taxpayer's situation.
NOTE: This is a guide on entering Form 1310 into the program. This is not intended as tax advice. For additional information refer to the Additional Link below.
Publication 559, Survivors, Executors and Administrators