The form isn't required if you are:
- a surviving spouse filing a joint return with the decedent
- a court-appointed or certified personal representative filing for the decedent, and you attach a court certificate showing your appointment to the return.
Assume Mr. Green died on January 4 before filing his tax return. On April 3 of the same year, you were appointed by the court as the personal representative for Mr. Green’s estate and you file Form 1040 for Mr. Green. You do not need to file Form 1310 to claim the refund on Mr. Green’s tax return. However, you must attach to his return a copy of the court certificate showing your appointment.