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Level 1
posted Mar 11, 2025 2:47:27 PM

Refund check payee based on form 1310

Form 1310 asks the person completing the form to indicate whether they intend to pay out the tax refund according to the laws of the state where the decedent was a legal resident.

 

what does that mean?  If the person filing the 1310 is the only heir or beneficiary, is the intention that they deposit it to their account assuming there’s no estate created?

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1 Best answer
Expert Alumni
Mar 11, 2025 3:19:30 PM

It is just asking you if you will follow the laws of the state the decedent was from when handling the refunded amount.

Line 3: As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws of the state where the decedent was a legal resident?

If you answer No to this question, the IRS will not issue a refund until you submit either of the following:

  • A court certificate showing your appointment as personal representative, or
  • Other evidence that you are entitled under state law to receive the refund


Click here for Form 1310.

3 Replies
Expert Alumni
Mar 11, 2025 3:19:30 PM

It is just asking you if you will follow the laws of the state the decedent was from when handling the refunded amount.

Line 3: As the person claiming the refund for the decedent’s estate, will you pay out the refund according to the laws of the state where the decedent was a legal resident?

If you answer No to this question, the IRS will not issue a refund until you submit either of the following:

  • A court certificate showing your appointment as personal representative, or
  • Other evidence that you are entitled under state law to receive the refund


Click here for Form 1310.

Level 1
Mar 11, 2025 4:35:24 PM

Thank you so much, Linda. 

 

Who does the IRS make payee on the check?

Expert Alumni
Mar 11, 2025 5:43:14 PM

Publication 559 appears to be saying that the check will be made out to the person claiming it. ‌If you have prepared and signed Form 1310, it should be made out to you. If it is not, you can take the tax return and check and copy of  Form 1310 to your local IRS Office along with a written request for reissuance of the refund check.. A new check will be issued in your name and mailed to you

 

Click here for Publication 559.