RF-9 Decedent Refund Claim Rev. 9-19 2026

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  1. Click ‘Get Form’ to open the RF-9 Decedent Refund Claim in the editor.
  2. Begin by selecting the appropriate refund type by checking one of the boxes: K-40, K-40H, or K-40PT.
  3. Enter the refund tax year in the designated space, specifying either the calendar year or fiscal year ending date.
  4. In the Decedent Information section, type or print the decedent's full name, date of death (mm/dd/yyyy), and Social Security Number.
  5. Fill out the Claimant Information by providing your name, Social Security Number or EIN, address, city/state/zip code, relationship to decedent, and daytime telephone number.
  6. Indicate your status as either a personal representative or heir at law by checking the appropriate box and ensuring you attach required documentation.
  7. List all heirs at law if applicable, including their names, relationships, and ages. Use additional sheets if necessary.
  8. Finally, read and sign the declaration statement at the bottom of the form and enter today's date.

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The steps to be followed for raising the refund re-issue request are: Login to the e-filing portal as the legal heir. Navigate to Services and then select Refund Reissue. Enter the PAN of the deceased taxpayer. Verify the assessment year and ensure that they are correct.
Use Form 1310 to claim a refund on behalf of a deceased taxpayer. You must file Form 1310 if the description in line A, line B, or line C on the form above applies to you.
What can the IRS do if I wont file or pay? Enforced collection actions. Summons. Understanding a federal tax lien. Levy. Selling your property. Federal Payment Levy Program. Employment taxes and the Trust Fund Recovery Penalty (TFRP) Revocation or denial of passport in case of certain unpaid taxes.
If the check wasnt cashed, youll receive a replacement check once the original check is canceled. If the refund check was cashed, the Bureau of the Fiscal Service (BFS) will provide you with a claim package that includes a copy of the cashed check. Follow the instructions for completing the claim package.
If you provide the information the IRS requested, the IRS should correct your account and resolve the refund issue (generally within 60 days). If you file a missing or late return, the IRS will process your returns and issue your refunds (generally within 90 days).

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In the envelope, include: The letter. The original refund check. Endorse the back of the check: Pay to the order of FTB (dont write VOID on the check) A copy of the death certificate.
The IRS is required to keep the filing open and hold on to unclaimed income tax refunds for three years. If you dont file for the tax refund after three years, the money becomes property of the US Treasury, and you wont be able to get it back.
If the check hasnt been cashed, youll get a replacement refund check in about six weeks. If your original refund check was cashed, youll receive a claim package within six weeks to complete and return to the Bureau of the Fiscal Service to process your claim.

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