Form 1310 is an IRS form used to claim a tax refund for a deceased person or their estate. This form can be filed by the executor, court appointed representative or other party that meets the IRS guidelines. Form 1310 must be filed in order to claim a refund in the name of the deceased person. However, there are two situations in which this form is not required. One, if you are the surviving spouse who is filing an original or amended tax return with the deceased person, or two, you are a personal representative who will file taxes on the deceased's behalf and you attach your court appointment to the tax return. Form 1310 is simple to fill out and should not require the assistance of an attorney.