Form 1310 is a tax form that notifies the Internal Revenue Service (IRS) of the decease of a taxpayer during the tax year and claims any refund that is due to the person’s beneficiaries or estate.
The form is filed as part of a complete tax return. This includes the standard Form 1040, which records the deceased person’s income for the year. In some cases, it is also necessary to file Form 1041, which records any income that an estate or trust received after the taxpayer’s death but before the assets were transferred to the beneficiary.
