Illinois Statement of Person Claiming Refund Due a Deceased Taxpayer

Statement of Person Claiming Refund Due a Deceased Taxpayer
IL-1310 Statement of Person Claiming Refund Due a Deceased Taxpayer
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*59712201W*

Illinois Department of Revenue

IL-1310 Statement of Person Claiming Refund Due a Deceased Taxpayer
For calendar year

or fiscal year ending

/

IL Attachment No. 22

Step 1: Provide the claimant’s information		 Step 2: Provide the deceased taxpayer’s information
	1	

	

6	

	

7	

	

	

8	

	

	

9	

	

-

-

		Claimant’s Social Security or federal employer identification number 					Deceased taxpayer’s Social Security number

	2	

		Claimant’s name		

	

Date of death

					Deceased taxpayer’s name	

3		

		Street address								Street address (permanent residence or domicile at date of death)

	(

4		

		City, State, ZIP	

)

Daytime phone number		City, State, ZIP

5		I am filing this statement as (check only one box)
		a	 	surviving spouse claiming refund on behalf of deceased

Schedule A
Complete only if “Box a” or “Box c” is checked in Step 1, Line 5.

					 spouse’s separate tax return.
					 (Complete Schedule A and attach proof of death.)

1	 Did the deceased leave a will?	
yes
2		 a	 Has a personal representative been appointed?	 yes
		b	 If “no,” will one be appointed?	
yes

		b	 	deceased taxpayer’s personal representative.
					 (Attach a court certificate showing your appointment.)

Date

	 no	

3	 Will you, as the claimant for the estate of the deceased

I hereby request the refund of taxes overpaid by, or on behalf of, the
deceased taxpayer and declare under penalties of perjury that I have
examined this claim, and, to the best of my knowledge and belief, it is
true, correct, and complete.
	Signature of claimant		

	 no	

			 If “yes” is checked for 2a or 2b, do not file this form.
			 The personal representative should file for the refund.

	 	c	 	other claimant for the estate of the deceased taxpayer.
					 (Complete Schedule A and attach proof of death.)

	

	no	

	

		 taxpayer, disburse the refund according to the law of
		 the state in which the deceased taxpayer maintained
		 a permanent residence?	
yes

	no

If “no,” do not file this form until you can submit proof of your appointment
as the deceased taxpayer’s personal representative or other evidence
showing that you are authorized under state law to receive payment.

General Information

Step-by-Step Instructions

What is the purpose of this form?

This form allows a surviving spouse, a personal representative, or
a claimant for the estate of the deceased taxpayer to claim a refund
on behalf of a deceased taxpayer.

Who must complete this form?
You must complete this form (and attach it to the decedent’s
Form IL-1040, Individual Income Tax Return) if you are claiming
a refund on behalf of a deceased taxpayer. However, if you are a
surviving spouse filing a joint return with your deceased spouse, do
not complete this form.
If you are claiming a refund on behalf of a deceased
taxpayer, you must write “in care of” and your name and address
on the decedent’s Form IL-1040 in addition to writing “deceased”
and the date of death above the decedent’s name. See “Filing a
decedent’s return” in the Form IL-1040 Step-by-Step Instructions for
more information.

What should be used as proof of death?
Proof of death may be a death certificate or may, if appropriate,
be the original or an authentic copy of a telegram or letter from the
Department of Defense notifying the next of kin of the taxpayer’s
death while in active service or a death certificate issued by an
appropriate officer of the Department of Defense.
IL-1310 (R-12/20)
Printed by authority of the State of Illinois, web only, 1.

Step 1: Provide the claimant’s information
Lines 1 through 4 – Follow the instructions on the form.
Line 5 – Check the box that applies to you.
Box a – 	Check “Box a” if you are a surviving spouse claiming a
refund on behalf of your deceased spouse’s separate
tax return, and there is no court-appointed personal
representative for your deceased spouse.
	

Complete Schedule A, and attach proof of death.

Box b – 	Check “Box b” if you are the executor, executrix,
administrator, or administratrix of the decedent’s estate, as
certified or appointed by the court.
	

Attach a court certificate showing your appointment. A
copy of the decedent’s will is not acceptable as evidence
that you are the decedent’s court-appointed personal
representative.

Box c – 	Check “Box c” if you are not a surviving spouse or a
personal representative of the deceased.
	

Complete Schedule A, and attach proof of death.

Step 2: Provide the deceased taxpayer’s information
Lines 6 through 9 – Follow the instructions on the form.

This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
this information is required. Failure to provide information could result in a penalty.

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