IRS Publication 559 — Survivors, Executors, and Administrators
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be filed if you are claiming a refund and either of the following applies to you.
• You are a surviving spouse filing an original or amended joint return with the decedent.
• You are a court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return.
Note: If the personal representative is filing a claim for refund on Form 1040 -X, Amended U.S. Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, you must attach a court certificate showing your appointment to Form 1310, even if you have previously filed that certificate with the IRS. Example. E. Green died before filing the tax return. You were appointed the personal representative for E. Green's estate, and you file the Form 1040 or 1040 -SR showing a refund due. You don't need Form 1310 to claim the refund if you attach a copy of the court certificate to the tax return showing you were appointed the personal representative.
Tip: If you are a surviving spouse and you receive a tax refund check in both your name and your deceased spouse's name, you can have the check reissued in your name alone. Return the joint -name check marked “VOID” along with Form 1310 to your local IRS office or the service center where you mailed your return, along with a written request for reissuance of the refund check. A new check will be issued in your name and mailed to you.
Death certificate. When filing the decedent's final income tax return, don't attach the death certificate or other proof of death to the final return. Instead, keep it for your records and provide it if requested.
Filing Requirements › Nonresident Alien If the decedent was a nonresident alien who would have had to file Form 1040 -NR, U.S. Nonresident Alien Income Tax Return, you must file that form for the decedent's final tax year. See the Instructions for Form 1040 -NR for the filing requirements, due date, and where to file.
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