IRS requesting Form 1310 for 2018 tax year - what to do after both taxpayers have died?

This is actually a common situation when dealing with deceased taxpayers and refunds. Form 1310 is a "Statement of Person Claiming Refund Due a Deceased Taxpayer" and since both taxpayers are now deceased, you as the person handling your father's affairs would indeed be the one to file this form. Since your father was entitled to the refund after your stepmother passed, and now you're essentially functioning as the representative of your father's estate (even without formal probate), you should complete the Form 1310. You'll want to check Box A in Part I which indicates you're the appointed representative of the estate. Even without formal probate, as the person handling his affairs, you qualify under this designation. Make sure to include a copy of the IRS letter and a brief explanation noting both deaths and your relationship to the deceased taxpayers. Also include copies of both death certificates if you have them.

I went through something similar last year with my aunt's estate. The IRS paperwork can be overwhelming especially when dealing with multiple deceased family members. I used taxr.ai (https://taxr.ai) to help me figure out what forms I needed to file and how to properly fill them out. Their system analyzed my situation and gave me step-by-step instructions for completing Form 1310 correctly. They even helped me draft the explanation letter to the IRS explaining the unusual circumstances of having both taxpayers deceased. Saved me hours of research and probably prevented delays in processing. They have specialists who understand these complex situations with deceased taxpayers and refunds.

I wanted to update everyone. I took the advice to try taxr.ai after asking about it here. Their system analyzed my deceased grandparents' situation which was very similar to the original poster's problem with Form 1310. They identified exactly which box to check (in my case it was Box C) and provided a template letter explaining the chain of deaths and why I was the appropriate person to claim the refund. The best part was they spotted an error in how I was planning to fill out Part II of the form that would have definitely caused the IRS to reject it. Just submitted everything to the IRS last week with much more confidence than I had before. Will update when I hear back, but wanted to share since it really helped with this specific situation.

Hey there, sorry about your losses. When my parents passed away within a year of each other, I had a similar tax situation to deal with. After trying to call the IRS for weeks with no success, I discovered Claimyr (https://claimyr.com). They got me connected to an actual IRS representative who explained exactly how to handle Form 1310 when both taxpayers are deceased. Check out their demo video here: https://youtu.be/_kiP6q8DX5c to see how it works. Basically, they hold your place in the IRS phone queue and call you when an agent is about to answer. The IRS agent I spoke with confirmed I could file as the person responsible for the estate without formal probate documents. She even noted in their system that my Form 1310 would be coming in so it wouldn't get delayed in processing.

I need to apologize for my skepticism and update everyone here. After posting that comment doubting Claimyr would work, I decided to try it anyway out of desperation. I was shocked when I actually got connected to an IRS representative in about 45 minutes (after trying for WEEKS on my own). The agent was incredibly helpful with my mother's estate tax situation. She confirmed exactly what others here have said - as the person handling my mom's affairs, I can submit Form 1310 checking Box C, along with a letter explaining the circumstances and both death certificates. She even gave me a direct fax number to send everything to for faster processing. I'm still amazed this worked. If you're getting nowhere with the IRS on your Form 1310 situation, this is definitely worth trying.

Just to add to the conversation - I'm a financial advisor and have had several clients in this exact situation. One important thing to remember is to include a cover letter explaining both deaths and the timeline. Specifically mention that you're filing Form 1310 for a refund that was originally due to your father, who had filed jointly with his wife who predeceased him. Also, keep a copy of EVERYTHING you send to the IRS. I've seen cases where things get lost in their system and having documentation of what you submitted and when can save enormous headaches down the road.

A piece of advice no one has mentioned yet - if your father and stepmom lived in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin), the handling of this might be slightly different. In community property states, each spouse automatically owns half of the assets acquired during marriage. This could affect how the refund is treated and who has rights to it. Might be worth mentioning to whatever tax professional you end up working with.

I'm so sorry for your losses, Aria. Dealing with tax issues while grieving is incredibly difficult. From what I understand about your situation, since you're already handling your father's affairs and have dealt with his final tax return, you're in the right position to file Form 1310. One thing I'd suggest is calling the IRS directly to confirm the specifics of your case before filing. I know their phone lines are notoriously difficult to get through, but getting verbal confirmation from an agent about which box to check and what documentation they need can prevent delays or rejections later. Also, make sure to send everything via certified mail with tracking. The IRS has been having significant processing delays, and having proof of delivery and timing can be crucial if there are any questions later about meeting their deadline. Keep trying to reach your dad's CPA too - they may have insights about the original 2018 filing that could be helpful in completing Form 1310 correctly.