Per IRS Publication 559, page 9:
5. To claim a refund for the decedent, do the following.
- If you are the decedent's spouse filing a joint return with the decedent, file only the tax return to claim the refund.
- If you are the personal representative and the return isn't a joint return filed with the decedent's surviving spouse, file the return and attach a copy of the certificate that shows your appointment by the court. (A power of attorney or a copy of the decedent's will isn't acceptable evidence of your appointment as the personal representative.) If you are filing an amended return, attach Form 1310 and a copy of the certificate of appointment (or, if you have already sent the certificate of appointment to IRS, write “Certificate Previously Filed” at the bottom of Form 1310).
- If you aren't filing a joint return as the surviving spouse and there is no court appointed representative, paper file the return and attach Form 1310.
To access Form 1310 in the TaxAct program:
- From within your TaxAct return (Online or Desktop), click Federal (on smaller devices, click in the top left corner of your screen, then click Federal).
- Click the Miscellaneous Topics dropdown, then click Claim for refund due a deceased person.
- Click + Add Form 1310 to create a new copy of the form or click Edit to edit a form already created (desktop program: click Review instead of Edit).
- Continue with the interview process to enter your information.
To enter the death of a taxpayer or spouse in the TaxAct program, go to our Death of Taxpayer During Tax Year FAQ.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.