Form 1310
Candlefocus EditorThe form is to be filed in the year the taxpayer passed away, and directs the Internal Revenue Service (IRS) to send refund checks to the listed beneficiary. Form 1310 can be filed by the surviving spouse or other beneficiary of the deceased taxpayer, or by a court-appointed representative of their estate. As an attachment to Form 1040, Form 1310 will be the deceased's final tax form, recording income received in the year they passed away.
In order to fill out Form 1310, the identity of the deceased taxpayer, their Social Security Number, the address of the surviving spouse or beneficiary, the amount of the refund claim, the information on a joint or separate return, and the relationship of the surviving spouse or beneficiary to the deceased are all required. The claimant will also need to provide a signed statement from either a funeral director, or the court that handled the administration of the estate, verifying the date of death. Furthermore, the surviving spouse or beneficiary should include an official copy of the death certificate.
If the IRS issues a refund for the deceased, the surviving spouse or beneficiary must report it as income to the deceased in the year it was received. In other words, Form 1310 is an essential document for beneficiaries of a deceased taxpayer to receive their refund, but they must also keep track of the refund when filing their next tax returns to the IRS.