INSTRUCTIONS TO PRINTERS
FORM 1310, PAGE 2 of 2
MARGINS: TOP
1
⁄2”, CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 8
1
⁄2” x 11”
PERFORATE: (NONE)
Page 2Form 1310 (Rev. 6-92)
Foreign Address
Line A
Additional Information
Specific Instructions
P.O. Box
9
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
Line B
Line C
Example. Your father died on August 25. You are his sole
survivor. Your father did not have a will and the court did not
appoint a personal representative for his estate. Your father
is entitled to a $300 refund. To get the refund, you must
complete and attach Form 1310 to your father’s final return.
You should check the box on line C of Form 1310, answer all
the questions in Part II, and sign your name in Part III. You
must also attach a copy of the death certificate or proof of
death.
Lines 1-3
● The telegram or letter from the Department of Defense
notifying the next of kin of the decedent’s death while in
active service.
● The death certificate, or
Personal Representative
For purposes of this form, a personal representative is the
executor, executrix, administrator, or administratrix of the
decedent’s estate, as certified or appointed by the court. A
copy of the decedent’s will cannot be accepted as evidence
that you are the personal representative.
For more details, see Death of Taxpayer in the index to the
Form 1040, Form 1040A, or Form 1040EZ instructions, or get
Pub. 559, Survivors, Executors, and Administrators.
If your post office does not deliver mail to your home and
you have a P.O. box, show your box number instead of your
home address.
If your address is outside of the United States or its
possessions or territories, enter the information on the line
for “City, town or post office, state, and ZIP code” in the
following order: city, province or state, postal code, and the
name of the country. Do not abbreviate the country name.
Check the box on line C if you are not a surviving spouse
claiming a refund based on a joint return and there is no
court-appointed personal representative. You must also
complete Part II. If you check
the box on line C, you
mustattach the proof of death. The proof of death must be an
authentic copy of either of the following:
Check the box on line A if you received a refund check in
your name and your deceased spouse’s name. You can
return the joint-name check with Form 1310 to your local IRS
office or the service center where you mailed your return. A
Check
the box on line B
only if you are the decedent’scourt–appointed personal representative claiming a refund for
the decedent on Form 1040X, Amended U.S. Individual
Income Tax Return, or Form 843, Claim for Refund and
Request for Abatement. You must attach a copy of the court
certificate showing your appointment. But if you have already
sent the court certificate to the IRS, complete Form 1310
and write “Certificate Previously Filed” at the bottom of
Form 1310.
If you checked the box on line C, you must complete lines 1
through 3.
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.