IL-1310: Statement of Person Claiming Refund Due a Deceased Taxpayer (2024)
Illinois · Illinois DOR · Used for tax years 2024
Illinois Form IL-1310 lets a surviving spouse, personal representative, or other estate claimant request a tax refund on behalf of a deceased taxpayer. It identifies the claimant and deceased taxpayer, states the claimant’s role, and is attached to the deceased taxpayer’s Form IL
Who files this form
Complete Form IL-1310 and attach it to the deceased taxpayer’s Form IL-1040 if you are claiming a refund on their behalf. The claimant may be a surviving spouse, a court-appointed personal representative, or another claimant for the estate.
If you are a surviving spouse filing a joint return with your deceased spouse, do not complete Form IL-1310.
What you'll need
- The deceased taxpayer’s Form IL-1040, to which you must attach Form IL-1310.
- Your Social Security number or federal employer identification number, name, address, and daytime phone number.
- The deceased taxpayer’s Social Security number, name, date of death, and permanent residence or domicile address at death.
- For Box a or Box c: a completed Schedule A and proof of death.
- For Box b: a court certificate showing your appointment as personal representative. A copy of the will is not acceptable evidence of court appointment.
Proof of death may be a death certificate. When appropriate, it may also be an original or authentic copy of a Department of Defense telegram or letter notifying the next of kin of death while in active service, or a death certificate issued by an appropriate Department of Defense officer.
How to file
- Enter the calendar year or fiscal year ending date for the claim.
- Complete Step 1 with your information and check only one claimant box on Line 5.
- Complete Step 2 with the deceased taxpayer’s information.
- If you checked Box a or Box c, complete Schedule A and attach proof of death. If you checked Box b, attach a court certificate showing your appointment.
- Sign and date the statement.
- Attach Form IL-1310 to the deceased taxpayer’s Form IL-1040.
On Form IL-1040, write “in care of” and your name and address. Also write “deceased” and the date of death above the deceased taxpayer’s name.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Filing IL-1310 with a joint return as the surviving spouse. The form says not to complete it in this situation.
- Checking more than one claimant box. Check only one box in Step 1, Line 5.
- Using a will as proof of court appointment. A personal representative must attach a court certificate showing the appointment, not a copy of the will.
- Ignoring Schedule A’s personal representative questions. If you answer “yes” to either an existing appointment or a planned appointment, do not file this form. The personal representative should file for the refund.
- Ignoring Schedule A’s distribution requirement. If you answer “no” to distributing the refund according to the law of the deceased taxpayer’s state of permanent residence, do not file until you can submit proof of appointment as personal representative or other evidence of authority under state law to receive payment.
- Leaving out required information. The form warns that failure to provide information could result in a penalty.
Questions people ask
Do I need IL-1310 if I am filing jointly with my deceased spouse?
No. A surviving spouse filing a joint return with the deceased spouse should not complete this form.
Which box should a surviving spouse use for a separate return?
Check Box a if you are claiming a refund on your deceased spouse’s separate return and there is no court-appointed personal representative. Complete Schedule A and attach proof of death.
Who qualifies to check Box b?
An executor, executrix, administrator, or administratrix of the estate who is certified or appointed by the court. Attach a court certificate showing the appointment.
Who must complete Schedule A?
Claimants who check Box a or Box c must complete Schedule A.
What if a personal representative will be appointed?
If you answer “yes” to Schedule A, question 2b, do not file this form. The personal representative should file for the refund.