Is a tax refund taken for a deceased person with Form 1310 considered (unearned) income?

[TooStoopid69]

Is a tax refund taken for a deceased person with Form 1310 considered (unearned) income? Assume it is taken for a non-spouse.

Form 1310 is Statement of Person Claiming Refund Due a Deceased Taxpayer.

Thank you for your time.

[JotikaT2 · Accepted solution]

Can you clarify what you mean by the tax refund taken for a deceased person?

Are you asking if you received the refund for a deceased person and want to know if you need to report this on your tax return?

If so, you do not.  This is a refund of their excess tax paid in and is not taxable income.  It is essentially treated as if you are acting on behalf of the taxpayer.  A federal refund due to you on a tax return is not considered income to you.  The same would be true since you are filing on behalf of the deceased taxpayer.