What is Form 1310?

Jul 19, 2022 By Triston Martin

Form 1310 is a form for tax purposes return informs that the IRS of the death of a taxpayer during the tax year. It also claims any refund due to the deceased's beneficiaries or estate. It is filed as a part of a tax return that is complete. It includes the standard form 1040, which outlines the deceased's earnings for the previous year. In certain instances, it's also necessary for you to submit Form 1041, which documents any earnings the trust or estate earned after the taxpayer's death but before the transfer of assets over to the beneficiary. Form 1310 is typically filled out by a person who is a beneficiary or by someone who is the executor of the estate.

Who Can File Form 1310?

Generally, a surviving spouse, beneficiary, or executor of the estate file IRS Form 1310. If the deceased was a beneficiary of a written will, the executor named by the deed is responsible for the filing. If there is no will, the probate court will appoint one person to take care of the duties of an executor. The person who handles the executor's duties is also known as an administrator or personal representative. Probate court procedures differ between states. The court will generally look at a list of potential candidates to be a personal representative. The list starts with spouses and other close relatives.

How Do You Filing Form 1310

Form 1310 forms an add-on of the regular Form 1040 return for tax purposes that is to be filed by the beneficiaries. The executor could also be required to pay taxes due by the estate rather than the individual. In this situation, the representative must file Form 1041 and Form 1310. Form 1041 is required for only estates with more than $600 yearly income. If you file Form 1310 in addition to Form 1041, the IRS will refund the money to the estate, not to anyone. Executors must always ask the tax refund to be made via a physical check instead of depositing it electronically. Most banks won't deposit money into an account under another name without prior authorization.

Form 1310 has a list of identifying questions and asks for documents that prove the taxpayer's identity and the executor's name. The form first asks the applicant to justify the reason for the request. The surviving spouse does not have to present a death certificate when requesting a reimbursement cheque made for both spouses. That's because refunds made in the past would have used the names of both taxpayers. A personal representative must submit the proper court certificate to claim an amount refund. If there is no court date, the person who filed the claim must present a copy of the death certificate and respond to questions on Form 1310.


For example, suppose a woman died on the 30th of March. She has left one daughter. The deceased had no will, and the courts named no representative. However, she was eligible for the tax deduction of $500 by the IRS on the date she died. The daughter has to complete Form 1310 along with a 1040 final tax return and then mail her tax return to IRS.

In this situation, the beneficiary isn't married but is an individual daughter. The beneficiary will mark the box "other" on Form 1310, which is located in Part One of line C. Part II includes several brief questions related to the deceased's estate. Part III contains an official signature by the person who filed. The daughter doesn't have to provide a copy of the death certificate her mother has to serve to prove her mother's death, but she must keep it for her files.

What Should You Do With An IRS Check Dated To A Person Who Died?

It is assumed that a taxpayer submitted an income tax return but passed away before receiving a refund check. If there is a surviving spouse who was jointly filing with the deceased and received a refund, it is distributed to both spouses and deposited like normal. In any other case, it is appropriate to submit form 1310 for an amount to the beneficiaries or trust of the decedent's estate.

Who Should File IRS Form 1310?

IRS Form 1310 can be submitted by the principal beneficiaries of an estate that has been passed on to the dead. It could be the spouse, child, or any other relative of the decedent. A probate court would choose an executor if the deceased did not make a will. This person will then be responsible for Form 1310.

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