RI-1310: Statement of Claimant to Refund Due – Deceased Taxpayer (2024)
Rhode Island · RI Division of Taxation · Used for tax years 2024
Form RI-1310 is a statement used to claim a Rhode Island tax refund due to a deceased taxpayer. It identifies the deceased taxpayer and claimant, records the claimant’s role, and includes a signed request for the refund.
Who files this form
Form RI-1310 is used to claim a refund of taxes overpaid by or on behalf of a deceased taxpayer. The claimant checks one of two boxes:
- Box A: Administrator or executor.
- Box B: A claimant for the estate other than the administrator or executor.
If you check Box B and an administrator or executor has been appointed or will be appointed, do not file this form. The administrator or executor should claim the refund.
Surviving spouse exception: If the decedent dies in the current tax year before a joint tax return is filed, the surviving spouse does not need to complete this form. Instead, check the “deceased” box next to the decedent’s name on the return, enter “Filing as Surviving Spouse” on the decedent’s signature line, and sign on the line provided.
What you'll need
Have the following information and documents ready:
- The deceased taxpayer’s name, date of death, Social Security number, and last known address.
- The name and current address of the person or firm to whom the refund should be paid.
- For Box A: A court certificate showing your appointment as administrator or executor.
- For Box B: A completed Schedule A and a copy of the death certificate or proof of death.
The form also asks for the claimant’s signature, printed name, date, and telephone number.
How to file
- Enter the deceased taxpayer’s name, date of death, Social Security number, and last known address.
- Enter the name and current address of the person or firm receiving the refund.
- Check only one box, A or B.
- Complete Schedule A if you checked Box B, and attach the required documentation.
- Sign the form.
Attach the signed form to the Rhode Island income tax return being filed. If the return has already been filed, mail the form to:
RI Division of Taxation
One Capitol Hill
Providence, RI 02908
Common mistakes
- Checking both claimant boxes: Check only one box, A or B.
- Missing attachments: Attach the requested documentation, including the court certificate for Box A or the death certificate or proof of death for Box B.
- Completing Schedule A unnecessarily: Complete it only if you checked Box B.
- Filing as a Box B claimant when an administrator or executor has been or will be appointed: If Schedule A question 2a or 2b is answered “Yes,” do not file this form. The administrator or executor should file for the refund.
- Forgetting to sign: All claimants must sign the form.
Questions people ask
Do I need to complete Schedule A?
Only if you checked Box B. It asks whether the deceased left a will and whether an administrator or executor has been appointed or will be appointed.
What proof must an administrator or executor attach?
Attach a court certificate showing your appointment.
Can I send RI-1310 after the income tax return has been filed?
Yes. If the return has already been filed, mail the signed form with the required documentation to RI Division of Taxation, One Capitol Hill, Providence, RI 02908.
Does a surviving spouse always need to complete this form?
No. If the decedent dies in the current tax year before a joint return is filed, the surviving spouse does not need to complete it. Check the “deceased” box next to the decedent’s name on the return, enter “Filing as Surviving Spouse” on the decedent’s signature line, and sign on the line provided.