1310N: Statement of Person Claiming Refund Due a Deceased Person (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 1310N is used to claim a tax refund due a deceased person or request reissuance of a joint-name refund check to a surviving spouse. It identifies the deceased taxpayer and claimant, records the claimant’s relationship to the refund, and includes a signed verificatio
Who files this form
File Form 1310N if you are claiming a refund on behalf of a deceased taxpayer, unless either exception applies:
- You are a surviving spouse filing an original or amended joint return with the deceased person.
- You are a court-appointed or certified personal representative filing the deceased person’s original Form 1040N, with a court certificate showing your appointment attached to the return.
A surviving spouse requesting reissuance of a refund check made out to both spouses uses Form 1310N and checks box A.
If both spouses are deceased and a joint return requires Form 1310N, complete a separate Form 1310N for each spouse.
What you'll need
Have the deceased person’s name, Social Security number, date of death, and tax year for the refund. You will also need the claimant’s name, Social Security number, address, and daytime phone number.
Supporting documents depend on your claim:
- Box A, surviving spouse requesting a replacement check: Return the refund check issued in both spouses’ names with Form 1310N.
- Box B, personal representative: Attach a court certificate showing your appointment to the return. A copy of the deceased person’s will is not acceptable evidence of your appointment.
- Box C, other claimant: Attach a copy of the death certificate, which need not be certified, or a formal government notification informing the next of kin of the death. If you already sent proof of death to the Nebraska Department of Revenue, write “Proof of Death Previously Filed” at the bottom of Form 1310N.
For a paper income tax return, attach Form 1310N and the required supporting documents to the deceased person’s Form 1040N.
How to file
- Enter the tax year, deceased person’s information, and claimant’s information.
- Check only one box in Part I: A for a surviving spouse requesting check reissuance, B for a court-appointed or certified personal representative, or C for other claimants as described on the form.
- If you check box C, answer all questions on lines 1 through 3 of Part II.
- Complete Part III. All claimants must sign and complete this part.
E-filing: Form 1310N and required supporting documents may be submitted as PDF attachments with the income tax return if your filing software supports them. Missing supporting documents may lead to a request from the Nebraska Department of Revenue and delay the refund.
Paper filing: Attach Form 1310N and required documents to the deceased person’s Form 1040N and mail them to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911
Replacement refund check: For box A, return the joint-name refund check with Form 1310N to the same address. A new check will be issued solely in your name and mailed to you.
Common mistakes
- Filing Form 1310N when the surviving-spouse exception applies. A surviving spouse filing a joint return with the deceased person should not file this form. Paper filers must write “surviving spouse” in the signature block of Form 1040N.
- Checking more than one box in Part I. Check only one. If you check box C, complete Parts II and III.
- Using a will as proof of appointment. A will is not accepted as evidence that you are the personal representative. A court certificate is required.
- Leaving out supporting documents when e-filing. The department may request them during processing, which may delay the refund.
- Not returning the joint-name refund check for reissuance. This will delay the replacement check.
- Skipping Part III. All Form 1310N filers must complete it.
Questions people ask
Who counts as a personal representative?
For this form, a personal representative is the executor or administrator of the deceased person’s estate who has been appointed or certified by a court.
Can someone other than a spouse or personal representative claim the refund?
Box C is for claimants who are not surviving spouses claiming a refund based on a joint return and where there is no court-appointed or certified personal representative. The claimant may be any person in charge of the deceased person’s affairs. Complete Parts II and III and provide the required proof of death.
What if a personal representative has been appointed or will be appointed?
If you answer “Yes” to either question 2a or 2b in Part II, the personal representative must file for the refund.
What if I answer “No” to the agreement to distribute the refund under state law?
If you answer “No” to Part II, question 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.
Does the death certificate need to be certified?
No. Box C claimants may submit a copy that is not certified. A formal notification from an appropriate government office informing the next of kin of the death is also accepted.