Internal Revenue Service (IRS) Edition Rev. December 2025 2 pages

Form 1310 (2025) — Statement of Person Claiming Refund Due a Deceased Taxpayer

Claims a federal tax refund that was due to someone who has died. Used by a surviving spouse asking the IRS to reissue a joint refund check in their own name, a court-appointed personal representative claiming on Form 1040-X or 843, or another person (such as an heir) claiming for the estate. Usually attached to the decedent's final return.

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Form 1310 · Statement of Person Claiming Refund Due a Deceased Taxpayer
The official Internal Revenue Service (IRS) form, edition Rev. December 2025 — blank
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Form 1310 (2025) Statement of Person Claiming Refund Due a Deceased Taxpayer — page 1 of 2
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Form 1310 (2025) Statement of Person Claiming Refund Due a Deceased Taxpayer — page 2 of 2
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What is Form 1310?

Claims a federal tax refund that was due to someone who has died. Used by a surviving spouse asking the IRS to reissue a joint refund check in their own name, a court-appointed personal representative claiming on Form 1040-X or 843, or another person (such as an heir) claiming for the estate. Usually attached to the decedent's final return.

What’s on Form 1310

The 2025 edition has 2 pages. FileIt asks for it in 6 parts, and it is signed by Person claiming the refund:

  1. Tax year the refund is forPerson claiming the refund
  2. The person who diedPerson claiming the refund
  3. You — the person claiming the refundPerson claiming the refund
  4. Part I: Who you arePerson claiming the refund
  5. Part II: Questions for line CPerson claiming the refund
  6. Part III: Signature and verificationPerson claiming the refund

Fill out Form 1310 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 25 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Internal Revenue Service (IRS) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Official sources

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts.