131: Claim for Refund on Behalf of Deceased Taxpayer (2025)
Arizona · Arizona DOR · Used for tax years 2025
Arizona Form 131 is used to claim a tax refund on behalf of a deceased taxpayer. It identifies the deceased taxpayer and the person claiming the refund, their relationship, and the claimant’s role in requesting the refund.
Who files this form
Arizona Form 131 is used to claim a refund on behalf of a deceased taxpayer for Forms 140, 140A, 140EZ, 140NR, 140PY and 140X.
Part 1 lists three types of claimants:
- A surviving spouse claiming a refund based on a joint return.
- A court-appointed or certified personal representative.
- Another person claiming a refund for the deceased taxpayer’s estate.
If you answer “Yes” on line 10b or 10c because a personal representative has been or will be appointed, and you are not the personal representative or executor, do not file this form. The personal representative or executor must claim the refund.
What you'll need
Have the following information ready:
- The deceased taxpayer’s name, date of death and Social Security number.
- Your name, daytime phone number, Social Security number or ITIN, home address and relationship to the deceased taxpayer.
- The calendar year for which the refund is due or the fiscal year ending month and year.
If you check box 9b as a court-appointed or certified personal representative, include a court certificate issued after the death showing your appointment.
If you answer “No” on line 11, the refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that state law entitles you to receive the refund.
Common mistakes
- Do not mark the area labeled “Revenue Use Only.”
- Print or type your entries.
- Check only one box in Part 1, and be sure to complete Part 3, which includes your signature and date.
- Complete Part 2 only if you checked box 9c.
- If you check box 9b, include the required court certificate issued after the death.
- Do not file if you answered “Yes” on line 10b or 10c and are not the personal representative or executor. That person must file for the refund.
- If you answer “No” on line 11, the refund cannot be made until you provide the required court certificate or other evidence of your entitlement under state law.
Questions people ask
Which tax forms can Form 131 be used with?
It is for Forms 140, 140A, 140EZ, 140NR, 140PY and 140X.
Which box should a surviving spouse check?
Box 9a applies to a surviving spouse claiming a refund based on a joint return.
When do I complete Part 2?
Complete Part 2 only if you check box 9c as a person other than a surviving spouse described in box 9a or a personal representative described in box 9b.
What does line 11 ask?
It asks whether you will pay out the refund according to the laws of the state where the deceased taxpayer was a legal resident. If you answer “No,” you must provide a court certificate showing your appointment as personal representative or other evidence that state law entitles you to receive the refund before it can be made.
Who signs Form 131?
The person claiming the refund signs and dates Part 3. The signature declares, under penalties of perjury, that the statements are true, correct and complete to the best of that person’s knowledge.