Changes to Forms 1310

Form 1310, Statement of Person Claiming Refund Due a Deceased Person, was revised in October of 2024.

Prior to the revision, those filing a federal income tax return for a deceased person were required to attach Form 1310 if the return claimed a refund.

The revised version of the form must now only be filed if:

1) A surviving spouse is requesting a reissuance of a refund check

2) A court-appointed representative is claiming a refund on an amended return, or

3) Someone other than a surviving spouse or court-appointed representative is claiming a refund for the decedent’s estate.

As a result of the revision, the form must now be filed in fewer instances.