• IRS Form 1310 is used to file a federal tax refund claim for a surviving spouse or other beneficiary of a recently deceased taxpayer.

  • This one-page form notifies the IRS of the taxpayer’s death and directs the refund to be sent to the beneficiary.
  • The form may be filed by the surviving spouse or other beneficiary or court-appointed estate agent.
  • Form 1310 is an attachment to the standard Form 1040. This will be the decedent’s final tax form, which will show the income earned in the year the person died.