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California online Form 1310: What You Should Know

Inc. is a Delaware corporation · Form 1310: Statement of Persons Claiming Refund Due an IRS Form 1310 form is used to claim a refund on behalf of a deceased taxpayer. This one-page form  The statement of the person claiming a refund on the deceased taxpayer's federal tax return is only useful in situations when the deceased person left no heir. The deceased person must have a WILL. If no executor of the will is available to accept the dead person's funds, then  the refund would instead go to the person who last legally possessed the deceased person's funds. For example, the person who was last legally possessed the funds may be the executor of the deceased person's will.  The executor, the spouse of the deceased person, or any person entitled to claim the funds would be entitled to file.  The person claiming the refund is not responsible for filing Form 1310. Only the person who is claiming the refund (or, with certain exceptions, any heirs to the deceased taxpayer) is responsible for filing the form. To calculate how much of the tax refund is payable to that person, you should use the tables located at the end of  Line 23: “Amount for person claiming refund” and Line 27: “Amount for person claiming refund under this section” (or, with the certain exceptions provided below, any person entitled to claim the refund) in the “Form 1310” instructions. Note: if the death is a result of an attack or burglary or if the non-custodian leaves no successor, then the refund is payable to the heir of the deceased. If the recipient of the funds is not  a personal representative, then the deceased person may still file and the refund would be  paid to the executor of the deceased person's Will. However, an executor of the Will, in adverse possession of the deceased's estate, could then file the Form 1310. The  death tax refund would thus remain with the executor instead of the receiver If deceased taxpayer leaves a child (and if you will not be executor) or an unmarried spouse, do not file Form 1310. Note that if any of the above two cases, or any of the three other special rules, apply, then the person claiming Form 1310 may be entitled to one  half (1/2) of the tax refund amount.

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