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Nebraska Free Printable  for 2024 Nebraska Statement of Person Claiming Refund Due a Deceased Taxpayer

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Statement of Person Claiming Refund Due a Deceased Taxpayer
Form 1310N

PRINT RESET Statement of Person Claiming Refund Due a Deceased Person FORM 1310N Before You Begin: If you are a surviving spouse filing a joint return with the deceased person, do not file Form 1310N. Paper filers, write “surviving spouse” on the signature block of Form 1040N or 1040XN. Tax Year Deceased Person was Due a Refund Calendar Year 20        , or Other Tax Year Beginning       Name of Deceased Person and Ending Date of Death Deceased Person’s Social Security Number Name of Person Claiming Refund (Claimant) Claimant’s Social Security Number Home Address of Claimant (Number and Street) City State Zip Code     Part I Check only one box. If you check box C, you must also complete Parts II and III below. A Surviving spouse requesting reissuance of a refund check (see instructions). B Court-appointed or certified personal representative (defined below). Attach a court certificate showing your appointment (see instructions). C All other persons requesting a deceased taxpayer’s refund. Complete Parts II and III below and attach a copy of one of the following: • Death certificate (need not be certified); or • Formal notification from the appropriate government office (for example, Department of Defense, Department of Health and Human Services, Department of State, etc.) informing the next of kin of the deceased person’s death. Part II Complete only if you checked Part I, box C above. 1 Did the deceased person have a will?.................................................................................... YES NO 2 a Has a court appointed a personal representative for the estate of the deceased person? YES NO b If you answered “No” to 2a, will one be appointed?.......................................................... YES NO Note: If you answered “Yes” to either 2a or 2b, the personal representative must file for the refund. 3 As the claimant, do you agree to pay out the refund according to the laws of the state where the deceased person was a legal resident?................................................................ YES NO If you answered “No” to 3, a refund cannot be made until you submit a court certificate showing your appointment as personal representative or other evidence that you are entitled under state law to receive the refund. Part III Signature and verification. All claimants must complete this. I request a refund of taxes overpaid by, or on behalf of, the deceased person. Under penalties of perjury, I declare that I have examined this claim and the attached Nebraska individual income tax return, and to the best of my knowledge and belief, it is true, correct, and complete. sign here ( Signature of Claimant Date ) Daytime Phone Print Name Mail this claim to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729 8-226-1972 Rev.   1-2022 Supersedes 8-226-1972 Rev. 12-2019 Instructions Who Must File. If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310N unless either of the following applies: P You are a surviving spouse filing an original or amended joint return with the deceased person, or P You are a personal representative (defined on this page) filing an original Form 1040N for the deceased person and a court certificate showing your appointment is attached to the return. When and Where to File. If you are e-filing the income tax return, Form 1310N and required supporting documentation may be submitted as an attached PDF document if your software supports these types of attachments. If the supporting documentation is not received with the return, the Nebraska Department of Revenue (DOR) may request the required documentation during the processing of your return. This may result in a delayed refund. If you are filing a paper income tax return, you must attach Form 1310N, and any other required documentation, to the deceased person’s Nebraska Individual Income Tax Return, Form 1040N or 1040XN, and mail to: Nebraska Department of Revenue PO Box 98911 Lincoln, Nebraska 68509‑8911 Personal Representative. For purposes of this form, a personal representative is the executor or administrator of the deceased person’s estate, as appointed or certified by the court. A copy of the deceased person’s will cannot be accepted as evidence that you are the personal representative. Specific Information Part I, Box A, Surviving Spouse. Check box A if you received a refund check in your name and your deceased spouse’s name. You can return the joint-name check with Form 1310N to: Nebraska Department of Revenue PO Box 98911 Lincoln, Nebraska 68509‑8911. A new check will be issued solely in your name and mailed to you. Part I, Box B, Personal Representative. Check box B only if you are the deceased person’s court‑appointed or certified personal representative claiming a refund for the deceased person on Form 1040N or Form 1040XN. A copy of your appointment, as described above, must be attached to the return being filed. Part I, Box C, All Other Persons. Check box C if you are not a surviving spouse claiming a refund based on a joint return and there is no court-appointed or certified personal representative. Claimants may be any person in charge of the deceased person’s affairs. Complete Parts II and III. Attach a copy of the following forms of proof of death: P Death certificate (need not be certified); or P The formal notification from the appropriate government office (for example, Department of Defense, Department of Health and Human Services, Department of State, etc.) informing the next of kin of the deceased person’s death. If you have already sent proof of death to DOR, write “Proof of Death Previously Filed” at the bottom of the form when filing Form 1310N. Example. Mr. Brown died on August 23. His son is his sole survivor. Mr. Brown did not have a will and the court did not appoint a personal representative for his estate. Mr. Brown was entitled to a $330 refund. To receive the refund, his son must complete and attach Form 1310N to his father’s final income tax return. He must check box C of Form 1310N, answer all the questions in Part II, and sign his own name in Part III. He must also attach a copy of the death certificate or other proof of death. Part II, Lines 1-3. If you check box C, you must complete lines 1 through 3 of Part II. Part III. All filers of Form 1310N must complete this part.
Extracted from PDF file 2023-nebraska-form-1310n.pdf, last modified January 2022

More about the Nebraska Form 1310N Individual Income Tax TY 2023

We last updated the Statement of Person Claiming Refund Due a Deceased Taxpayer in February 2024, so this is the latest version of Form 1310N, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1310N directly from TaxFormFinder. You can print other Nebraska tax forms here.

Other Nebraska Individual Income Tax Forms:

TaxFormFinder has an additional 34 Nebraska income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040N Nebraska Individual Income Tax Return
Form 1040N-ES Individual Estimated Income Tax Payment Voucher
Form 1040N-Schedules Schedules I, II, and III
Form 4868N Nebraska Application for Extension of Time
Form 12N Nebraska Nonresident Income Tax Agreement

Download all NE tax forms View all 35 Nebraska Income Tax Forms

Form Sources:

Nebraska usually releases forms for the current tax year between January and April. We last updated Nebraska Form 1310N from the Department of Revenue in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Nebraska Form 1310N

We have a total of twelve past-year versions of Form 1310N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

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