what should i do with an irs check made out to a deceased person 
this assumes that a taxpayer filed a tax return but died before receiving a refund check if there is a surviving spouse who filed jointly with the deceased the refund will be made out to both of them and can be deposited as usual in all other cases it is appropriate to file form 1310 requesting a refund in the name of the beneficiary or the estate of the deceased 6who should file form 1310 form 1310 is filed by the primary beneficiary of the estate of the deceased this may be the spouse a child or another family member of the deceased if the person did not leave a will a probate court will name an executor that person is then responsible for form 1310 the purpose of the form is to notify the irs that a taxpayer has died and to direct the agency to send any refund owed to the appropriate beneficiary 2