what is form 1310 statement of person claiming refund due a deceased taxpayer 
form 1310 is a tax form that is used to claim a refund for a deceased taxpayer form 1310 informs the internal revenue service irs that a taxpayer has died and that a refund is being claimed by their beneficiaries and or estate the form is filed as part of a complete tax return and may also include additional forms to report income from the estate or trust after the taxpayer s death but before the transfer of any assets form 1310 is usually filed by a beneficiary of the deceased or by the executor of the estate of the deceased 1who can file form 1310 the surviving spouse another beneficiary or the executor of an estate generally files irs form 1310 but it all depends if the deceased has a will or note probate court procedures vary by state generally the court will consider the hierarchy of candidates before naming a personal representative the list begins with a spouse and other close relatives and continues as necessary to include more distant relatives and even creditors the executor of the estate of the deceased is responsible for filing form 1310 