Updated October 18, 2026. Quick answer: Part II of Form 1310 has three yes or no questions: was there a will, has a court appointed a personal representative, and will you pay out the refund under the laws of the state where the decedent lived. Only a line C claimant completes it. The answers come from the probate court file and from what you know about the estate.
Who completes Part II
The form says “Complete this part only if you checked the box on line C above.” The instructions agree: “If you checked the box on line C, you must complete lines 1” through 3. The choice of box is explained on the Form 1310 Part I page.
Line 1: the will
Line 1 is a single question: “Did the decedent leave a will?” The answer comes from the decedent’s papers and the court file. A copy of a will does not make you the estate’s representative. The form defines the term this way: “a personal representative is the executor or administrator of the decedent’s estate, as appointed or certified by the court.” It then adds “A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative.”
Lines 2a and 2b: has a court appointed a representative
Line 2a asks “Has a court appointed a personal representative for the estate of the decedent?” Line 2b follows only if the answer is No: “will one be appointed?”
The form states what a Yes means: “the personal representative must file for the refund.” That is why a line C claim is limited to cases where no court-appointed or certified representative is acting, a point the instructions make in their description of line C: “if there is not a court-appointed or certified personal representative.”
Line 3: paying out under state law
Line 3 asks “will you pay out the refund according to the laws of the state where the decedent was a legal resident?”
A No answer has a stated result: “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.” State rules on who inherits differ, so the answer depends on the law where the decedent lived. The overview of the process is on the estate planning glossary page.
What to enter and where it comes from
Each line takes Yes or No. The facts come from three places: the will or the absence of one, the probate court’s records on appointment, and the state law that applies to the decedent. The instructions give a worked case: “Your father did not have a will and the court did not appoint a personal representative for his estate.” For that case: “You should check the box on Form 1310, line C; answer all the questions in Part II; and sign your name in Part III.”
Where it goes next
Part II leads to Part III, the signature and verification, covered on the Form 1310 Part III page. The form describes Part III as “All filers must complete this part.” The overall routing and the Form 1310 page explain how a claim travels with a return.
Publication 559 on proof of death
IRS Publication 559 says of the death certificate: “keep it for your records and provide it if requested.” It is written for 2025 returns, the same period as this form revision.
Edition and line numbers
This page reads Form 1310, revision dated December 2025, which prints its own revision as “(Rev. December 2025)”. That is the current file irs.gov served on 2026-10-18. Check the revision date printed on your own Form 1310 and use that revision’s line letters and numbers, because a different revision can word or label its lines differently. The form also tells you where to look for later changes: “Go to www.irs.gov/Form1310 for the latest information.”
Common mistakes
- Completing Part II after checking line A or line B. The form says “Complete this part only if you checked the box on line C above.”
- Treating the will as proof of authority. The form says “A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative.”
- Answering No on line 3 and expecting payment anyway. The form says “a refund cannot be made until you submit a court certificate showing your appointment as personal representative”.
Related: Form 1310, estate planning glossary, final tax return for a deceased person, Form 1310 Part I, and Form 1310 Part III.
Sources
- Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer (Rev. December 2025): https://www.irs.gov/pub/irs-pdf/f1310.pdf
- Publication 559, Survivors, Executors, and Administrators (for use in preparing 2025 returns): https://www.irs.gov/pub/irs-pdf/p559.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.