Per the instructions for Form 1310:
If you are claiming a refund for a deceased taxpayer, you must file Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, unless either of the following applies:
- You are a surviving spouse filing an original or amended joint return with the decedent; or
- You are a personal representative, filing an original Form 1040, 1040A, 1040EZ, or Form 1040NR for the decedent, and a court certificate showing your appointment is attached to the return.
Follow these steps to generate Form 1310:
- Go to Screen 63, Deceased Taxpayer (1310).
- Enter a 1, 2, or 3 in 1=surviving spouse (married filing joint), 2=personal representative, 3=other claiming refund (MANDATORY) (Form 1310, Part I, boxes a, b, or c).
- Select the box Decedent left a will, if applicable (Form 1310, Part II, Line 1).
- Enter a 1 or 2 in 1=court appointed representative, 2=court will appoint representative if applicable (Form 1310, Part II, lines 2a or 2b).
- Select the box Will pay out refund according to state law if applicable (Form 1310, Part II, line 3).
- Complete all applicable information under the Person Claiming Refund subsection.
- Lacerte assumes the surviving spouse is claiming the refund and prints the spouse's name and address on the top of Form 1310. If someone other than the spouse is claiming the refund for the decedent, enter that person's name, address, and or SSN/EIN.
