IL-1310: Statement of Person Claiming Refund Due a Deceased Taxpayer (2025)
Illinois · Illinois DOR · Used for tax years 2025
Form IL-1310 lets a surviving spouse, personal representative, or other claimant for an estate claim an Illinois tax refund on behalf of a deceased taxpayer. It records the claimant’s information, the deceased taxpayer’s information, and the claimant’s signed request for the refu
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 name, address, daytime phone number, and Social Security number or federal employer identification number.
- The deceased taxpayer’s name, Social Security number, date of death, and permanent residence or domicile address at death.
- For a surviving spouse checking Box a or another claimant checking Box c: a completed Schedule A and proof of death.
- For a personal representative checking Box b: a court certificate showing your appointment. 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 refund claim.
- Complete Step 1 with your information and check only one claimant box. Complete Schedule A if you check Box a or Box c.
- Complete Step 2 with the deceased taxpayer’s information.
- Sign and date the statement and attach the required proof of death or court appointment certificate.
- Attach Form IL-1310 to the deceased taxpayer’s Form IL-1040.
On Form IL-1040, write “in care of” with your name and address. Also write “deceased” and the date of death above the deceased taxpayer’s name.
The provided text does not give a mailing address or e-filing directions.
Common mistakes
- Do not complete Form IL-1310 if you are a surviving spouse filing a joint return with your deceased spouse.
- Check only one box in Step 1, Line 5. Complete Schedule A only for Box a or Box c.
- Do not use a copy of the will as proof that you are the court-appointed personal representative. Attach a court certificate showing your appointment.
- If you answer “yes” to Schedule A, question 2a or 2b, do not file this form. The personal representative should file for the refund.
- If you answer “no” to Schedule A, question 3, do not file until you can submit proof of appointment as personal representative or other evidence that state law authorizes you to receive payment.
- Do not leave out required information. The form warns that failure to provide information could result in a penalty.
Questions people ask
Do I need Form IL-1310 if I file 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.
Can I use the will to prove that I am the personal representative?
No. A copy of the will is not acceptable evidence of court appointment. For Box b, attach a court certificate showing your appointment.
What if a personal representative has been appointed or will be appointed?
If you are completing Schedule A and answer “yes” to question 2a or 2b, do not file this form. The personal representative should file for the refund.
What must I write on the deceased taxpayer’s Form IL-1040?
Write “in care of” with your name and address. Also write “deceased” and the date of death above the deceased taxpayer’s name.