RI-1310: Statement of Claimant to Refund Due – Deceased Taxpayer (2025)

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 selects one of two roles:

• Box A: Administrator or executor.
• Box B: Claimant for the estate other than an administrator or executor.

If you select Box B and an administrator or executor has been appointed or will be appointed, do not file this form. The administrator or executor should file for the refund.

Surviving spouse exception: You do not need to complete this form if you are the surviving spouse and the deceased taxpayer dies in the current tax year before filing a joint tax return. Check the “deceased” box next to the deceased taxpayer’s name on the return. Enter “Filing as Surviving Spouse” on the deceased taxpayer’s signature line, then 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 is to 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.

Attach any requested information. The form also asks for the claimant’s signature, printed name, date and telephone number.

How to file

1. Enter the deceased taxpayer’s information and the refund recipient’s name and current address.
2. Check only one box, A or B, to identify your role as claimant.
3. Complete Schedule A only if you checked Box B. If you answer “Yes” to question 2a or 2b about an administrator or executor, do not file this form. The administrator or executor should file for the refund.
4. Attach the required documentation and sign the form.
5. Attach the 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.
• Completing Schedule A when it does not apply. 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 “Yes,” do not file this form. The administrator or executor should file for the refund.
• Leaving out required attachments. Attach the court appointment certificate for Box A, or a copy of the death certificate or proof of death for Box B, along with any requested information.
• Forgetting to sign. All claimants must sign the form.
• Overlooking the surviving spouse exception. The form is not needed when the stated exception applies. Follow the return’s deceased-box and signature directions instead.

Questions people ask

Do I need RI-1310 if I am the surviving spouse?

Not if the deceased taxpayer dies in the current tax year before filing a joint tax return. Check the “deceased” box next to their name, enter “Filing as Surviving Spouse” on their signature line, and sign on the line provided.

What must an administrator or executor attach?

Attach a court certificate showing your appointment.

When should I complete Schedule A?

Complete Schedule A only if you checked Box B. Attach a copy of the death certificate or proof of death.

What if an administrator or executor will be appointed?

If you checked Box B and answer “Yes” to Schedule A question 2b, do not file this form. The administrator or executor should file for the refund. The same rule applies if one has already been appointed and you answer “Yes” to question 2a.

Can I submit RI-1310 after the income tax return has been filed?

Yes. Sign the form, attach the required documentation and mail it to RI Division of Taxation, One Capitol Hill, Providence, RI 02908.

Official sources

• https://tax.ri.gov/forms