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Interest from Form 1310 Refund?

Sentinel — Mon, 09 Mar 2026 11:20:49 GMT

Please refrain from replying unless you have experienced the below scenario (am not interested in general theory or speculation):

Form 1310 is often used by a family member to claim the refund of a deceased when there is no court-appointed representative or estate to probate. And since the government can be slow to process refunds the delay often results in interest being added and then a 1099-INT being mailed the following January. In such an event does anyone know from experience who receives the 1099-INT? The person who claimed the refund?

Re: Interest from Form 1310 Refund?

LoganathanB — Sun, 10 Apr 2022 02:26:47 GMT

Income in respect of a decedent must be included in the income of one of the following.

The decedent's estate, if the estate receives it.
The beneficiary, if the right to income is passed directly to the beneficiary and the beneficiary receives it.
Any person to whom the estate properly distributes the right to receive it.

If you have to include income in respect of a decedent in your gross income and an estate tax return (Form 706) was filed for the decedent, you may be able to claim a deduction for the estate tax paid on that income.

IRS Publication 559