If a refund is due to someone who is deceased, the estate executor may have to complete and file a copy of Form 1310 - Statement of Person Claiming Refund Due a Deceased Taxpayer with the final return.

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.

For example:

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.