For a deceased person will their person designated as Power of Attorney be able to claim refund?

[LindaA · Accepted solution]

The Power of Attorney isn't valid after death. The person claiming the refund for the decedent must file Form 1310 unless that person is:

• the surviving spouse filing an original or amended return with the decedent
• the court-appointed or certified personal representative filing the original return and attaching a court certificate showing their appointment

For more information, please see Pub 559, Survivors, Executors and Administrators.