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For paper returns, the filer should write the word deceased, the deceased persons name and the date of death across the top. Heres who should sign the return: Any appointed representative must sign the return. If its a joint return, the surviving spouse must also sign it.
The signature must be on the line on the tax return designated for the signature of the tax filer. Or, include the tax preparers stamped, typed, signed, or printed name and SSN, EIN (Employer Identification Number), or PTIN (Preparer Tax Identification Number).
Form 1310 is a tax form that is filed with the IRS to request a tax refund for a deceased individual. This form is typically filed by a surviving spouse, another beneficiary, or the executor of the deceaseds estate.
If paper-filed, write Deceased, the taxpayers name, and the taxpayers date of death across the top of the final return. If e-filed, follow the directions provided by the tax software and be sure to indicate the taxpayer is deceased and the date of death.
You may be authorized to sign either as the taxpayers representative or agent. Generally, a representative must be an individual eligible to practice before the IRS, such as an enrolled agent, attorney, or CPA; a family member (limited to spouse, parent, child, brother, or sister) may also act as your representative.
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From the Main Menu of the tax return (Form 1040) select: Miscellaneous Forms. Claim Refund Due a Deceased Taxpayer (1310) Enter the Social Security Number, name, and address of the individual claiming the decedents refund. Select each menu item in the Form 1310 Menu and provide the requested information.
In general, file and prepare the final individual income tax return of a deceased person the same way you would if the person were alive. Report all income up to the date of death and claim all eligible credits and deductions.
A return containing Form 1310 can only be e-filed in certain circumstances. EF messages are shown if there is an issue that prevents e-file. If either option A or B is marked for an original return, EF messages 1016 and 5420 prevent e-file.

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