You cannot e-file Form 1310. You can still e-file the a tax return and mail Form 1310 separately or you can mail the form in with the tax return.
According to the IRS:
Where To File
If you checked the box on line A, you can return the joint-name check with Form 1310 to your local IRS office or the Internal
Revenue Service Center where you filed your return.
If you checked the box on line B or line C, then:
• Follow the instructions for the form to which you are attaching Form 1310, or
• Send it to the same Internal Revenue Service Center where the original return was filed if you are filing Form 1310 separately. If the original return was filed electronically, mail Form 1310 to the Internal Revenue Service Center designated
