1310A: Statement of Person Claiming Refund Due a Deceased Taxpayer (Revision 2022-10)

Who files this form

Use Form 1310A to claim a refund on behalf of a deceased taxpayer. You must file it unless either exception applies:

• You are the surviving spouse filing an original or amended joint return with the deceased taxpayer.
• You are a court-appointed or court-certified personal representative filing the deceased taxpayer’s original Form 40, Form 40A, or Form 40NR, with a court certificate showing your appointment attached to the return.

A personal representative is the executor or administrator of the estate appointed or certified by a court.

What you'll need

Have the following ready:

• The tax year for which the deceased taxpayer was due a refund.
• The deceased taxpayer’s name, date of death, and Social Security number.
• Your name, relationship to the deceased taxpayer, Social Security number, and mailing address.
• A copy of the death certificate or formal notification from the appropriate governmental office.

Depending on your claim, you may also need:

• A court certificate showing your appointment as personal representative. Part I, box B says to attach it unless previously filed. The specific instructions for box B require a copy when claiming a refund on an amended Form 40.
• The joint-name refund check, if you are a surviving spouse requesting a replacement check in your name.

How to file

1. Enter the refund tax year and the requested information about the deceased taxpayer and yourself.
2. Check only one box in Part I:

• A: You are a surviving spouse requesting reissuance of a refund check made out to you and your deceased spouse.
• B: You are the court-appointed personal representative claiming a refund on an amended Form 40. Attach the court certificate required by the specific instructions.
• C: You are not a surviving spouse claiming a refund based on a joint return, and there is no court-appointed personal representative. Complete Part II, lines 1–3.

1. Complete Part III. All filers must sign and date the form.
2. Send the completed form with a copy of the death certificate or formal notification from the appropriate governmental office to:

Alabama Department of Revenue

Income Tax Administration Division

PO Box 327410

Montgomery, AL 36132-7410

If you checked box A, you can return the joint-name check with Form 1310A to this same address. A new check will be issued in your name and mailed to you.

Common mistakes

• Checking more than one box in Part I. Check only one.
• Skipping Part III. All filers must complete the signature and verification section.
• Skipping Part II after checking box C. Complete lines 1–3.
• Using a will as proof of appointment. A copy of the deceased taxpayer’s will is not accepted as evidence that you are the personal representative.
• Overlooking the Part II restrictions. If you answer “Yes” to line 2a or 2b, the personal representative must file for the refund. If you answer “No” to line 3, a refund cannot be made until you submit a court certificate showing your appointment or other evidence of your entitlement under state law.
• Entering a P.O. box when mail is delivered to your home. Enter a box number only if your post office does not deliver mail to your home.
• Abbreviating a foreign country name. Do not abbreviate it. Enter the city, province or state, and country in that order, and follow the country’s postal-code practice.

Questions people ask

Do surviving spouses always need Form 1310A?

No. A surviving spouse filing an original or amended joint return with the deceased taxpayer does not need to file it. The form also provides box A for a surviving spouse requesting reissuance of a joint-name refund check.

Can I use the will to prove that I am the personal representative?

No. The form says a will cannot be accepted as evidence. A personal representative must be appointed or certified by the court.

What if a personal representative will be appointed later?

If you answer “Yes” to Part II, line 2b, indicating that a personal representative will be appointed, that representative must file for the refund.

What happens if I answer “No” to Part II, line 3?

A refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund.

Who must sign Form 1310A?

The person claiming the refund must sign and date Part III. All filers must complete that part.

Official sources

• https://www.revenue.alabama.gov/wp-content/uploads/2022/10/f1310_1022.pdf