If neither boxes A nor B of Form 1310 (surviving spouse or personal representative claiming refund on 1040X or Form 843) applies in your situation, then you can check Box C and complete Part II as the person claiming the refund.
In the alternative, as mentioned in the instructions for Form 1310, you could opt to file the return by mail and attach a copy of the court certificate showing your appointment as personal representative.
You (the preparer of the return) should also complete and file with the final return a copy of Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. See this help article for more information.
You must file Form 1310 if the description in line A, line B, or line C on the form above applies to you.
Don’t file Form 1310 if you are claiming a refund on behalf of a deceased taxpayer, and:
- You are a surviving spouse filing an original or amended joint return with the decedent; or
- You are a personal representative filing, for the decedent, an original Form 1040, 1040-SR, 1040-NR, or 1040-SS that has the court certificate showing your appointment attached.
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