Do I need to file Form 1310?

If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 unless either of the following applies:

• You are a surviving spouse filing an original or amended joint return with the decedent
• You are a court-appointed representative filing an original Form 1040 or Form 1040NR for the decedent, and a court certificate showing your appointment is attached to the return