how to file form 1310
form 1310 is an attachment to the standard form 1040 tax return which must be prepared on behalf of the beneficiaries 3the executor may also need to file taxes owed by the estate rather than the individual in this case the representative will be required to file form 1041 along with form 1310 form 1041 is required only if the estate generates more than 600 in income per year 4if filing a form 1310 along with a form 1041 the irs will issue the refund to the estate rather than to any individual executors should always request that any tax refund be paid with a physical check rather than an electronic refund most banks will not deposit money to an account under a different name without special authorization form 1310 must be mailed to the irs it cannot be e filed 5form 1310 asks a series of identifying questions and requests legal documentation of the taxpayer s status and the executor s appointment first it asks the individual who fills out the form to justify the request for the refund a surviving spouse need not submit a death certificate if the request is for a refund check made out to both spouses this is because refunds in earlier years would have referenced both taxpayers names a personal representative must submit the appropriate court certificate in order to request a refund in the absence of a court appointment the filing individual must submit a copy of the death certificate and answer questions on form 1310 2example of form 1310let s say a woman died on jan 3 leaving one daughter and no will in place there is also no personal representative appointed by the court however she was due a 500 tax refund from the irs at the time of her death in this case the daughter must file form 1310 along with a final 1040 tax return and mail it to the irs 