What is tax form 1310?

Form 1310 is Statement of Person Claiming Refund Due a Deceased Taxpayer. Form 1310 isn't filed in two situations. One, a surviving spouse is filing an original or amended return with the deceased. Two, a personal representative (executor or administrator) is filing an original return for the deceased. The personal representative must attach to the tax return a court certificate showing the appointment as personal representative by the court.

For more information, go to www.irs.gov/taxtopics for Topic 356 (Decedents).