Tax Form 1310 is used to claim a refund on behalf of a deceased taxpayer.
If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 unless either of the following applies:
- You are a surviving spouse filing an original or amended joint return with the decedent, or
- You are a personal representative (defined on this page) filing an original Form 1040, Form 1040A, Form 1040EZ, or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return


