Form 507 Statement of Person Claiming an Income Tax Refund Due a Deceased Taxpayer 2025

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The Final Return of a deceased taxpayer may be eligible for electronic filing in the following situations: If a taxpayer has an amount due and an in care of addressee has been entered on the Electronic Filing Information Worksheet.
Usually, the person who has been appointed to settle a deceased persons financial affairs (often referred to as the estate administrator) is required to file any outstanding income tax returns where the filing requirement was met.
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.
Form 1310 serves as a declaration by the individual claiming the refund on behalf of the deceased taxpayer, stating that they are legally entitled to do so. The form requires the claimant to provide information about the deceased taxpayer, including their name, Social Security number, and date of death.
Use Form 1310 to claim a refund on behalf of a deceased taxpayer. If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 unless either of the following applies: Example.
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Can a tax return for a deceased taxpayer be e-filed? Yes, it can. If paper-filed, write Deceased, the taxpayers name, and the taxpayers date of death across the top of the final return.
If a refund is due on the individual income tax return of the deceased, claim the refund by submitting Form 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer.
Representatives who arent court-appointed must include Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer to claim any refund. Surviving spouses and court-appointed representatives dont need to complete this form. The IRS doesnt need a copy of the death certificate or other proof of death.

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