Updated October 18, 2026. Quick answer: Part III of Form 1310 is the signature and verification that every filer completes. This page also covers who must file Form 1310 at all, the two cases where it is not needed, and where to send it. What goes on it is your signature and date; where to send it depends on how you are claiming the refund.
The signature in Part III
The form says “Signature and verification. All filers must complete this part.” The statement you sign reads “I request a refund of taxes overpaid by or on behalf of the decedent.” “Under penalties of perjury, I declare that I have examined this claim, and to the best of my knowledge and belief, it is true, correct, and complete.” The form has boxes for “Signature of person claiming refund” and a date. The phone number is labelled “Phone no. (optional)”.
Who must file Form 1310
The instructions say “You must file Form 1310 if the description in line A, line B, or line C on the form above applies to you.” The three descriptions are on the Form 1310 Part I page.
Two cases are carved out: “Don’t file Form 1310 if you are claiming a refund on behalf of a deceased taxpayer, and:” “You are a surviving spouse filing an original or amended joint return with the decedent”, or “You are a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040-NR, or” “1040-SS that has the court certificate showing your appointment attached.”
The instructions give an example: “You do not need to file Form 1310 to claim the refund on Mr. Green’s tax return.” “However, you must attach to his return a copy of the court certificate showing your appointment.”
Who counts as a personal representative
For this form, “a personal representative is the executor or administrator of the decedent’s estate, as appointed or certified by the court.” The form also warns that “A copy of the decedent’s will cannot be accepted as evidence that you are the personal representative.”
Where to file
For line A: “to your local IRS office or the Internal Revenue Service Center where you filed your return.” For line B or line C: “If you are attaching Form 1310 to a form, follow the instructions for the form to which you are attaching the Form 1310.” “Form 1310 can be filed electronically when it is attached to a Form 1040, 1040-SR, 1040-NR, or 1040-SS being filed electronically.”
If you file it alone: “If you are filing Form 1310 separately, send it to the same Internal Revenue Service Center where the original return was filed.” “If the original return was filed electronically, mail Form 1310 to the Internal Revenue Service Center designated for the address shown on your completed Form 1310 above.” For more background the form points to “Death of a Taxpayer in the instructions for your return”.
What to enter and where it comes from
Part III takes your signature and the date, plus an optional phone number. Nothing is calculated. What the signature vouches for comes from Parts I and II and from the amended return or claim the form travels with, such as the Form 1040-X amended return.
Where it goes next
The signed form goes with the return or claim it supports, or to the IRS office described above. The earlier parts are on the Form 1310 Part I and Form 1310 Part II pages, and the final-return rules are on the final tax return for a deceased person page.
Publication 559 on when the form is not needed
IRS Publication 559 gives the same exception in an example: “don’t need Form 1310 to claim the refund if you attach a copy of the court certificate to the tax return” showing the personal representative was appointed. 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
- Skipping Part III because only Part II looked relevant. The form says “All filers must complete this part.”
- Filing Form 1310 when an exception applies. The instructions say “You do not need to file Form 1310 to claim the refund on Mr. Green’s tax return.”
- Sending a line C or line B form to the wrong place. The instructions say “send it to the same Internal Revenue Service Center where the original return was filed.”
Related: Form 1310, final tax return for a deceased person, Form 1040-X, checks made out to a deceased person, and Form 1310 Part I.
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.