GENERAL ADMINISTRATION Regulation 1310 (Form 1310) Equal-2025

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Form 1310 can be filed electronically when it is attached to a Form 1040, 1040-SR, 1040-NR, or 1040-SS being filed electronically. If you are filing Form 1310 separately, send it to the same Internal Revenue Service Center where the original return was filed.
Who Can File Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer? The surviving spouse, another beneficiary, or the executor of an estate generally files IRS Form 1310. But it all depends if the deceased has a will or note. Probate court procedures vary by state.
Taxpayers whose tax returns have been flagged for possible identity theft should receive one of the following letters: Letter 5071C, Potential Identity Theft during Original Processing with Online Option Provides online and phone options and is issued most widely.
Electronically filed Form 1040 returns are generally processed within 21 days. Were currently processing paper returns received during the months below.
If a tax refund is due, the person claiming the refund must fill out IRS Form 1310: Statement of Person Claiming Refund Due to Deceased Taxpayer unless the person is a surviving spouse filing a joint return or a court-appointed personal representative.
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Processing times can vary, but it typically takes several weeks for the IRS to process Form 1310 and issue a refund.
Refund processing by the tax department starts only after the return is e-verified by the taxpayer. Usually, it takes 4-5 weeks for the refund to be credited to the account of the taxpayer.

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