Claiming the Decedent's Refund

The surviving spouse can claim a refund on a final joint return, and no special forms are necessary.

However, if the deceased's return is filed separately, the person filing the return must generally attach IRS Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, with the return. A court-appointed personal representative can avoid filing this form if he or she attaches a copy of the court certificate showing the appointment.

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