Illinois Form IL-1310, the Statement of Person Claiming Refund Due a Deceased Taxpayer, is the form a surviving spouse, court-appointed representative, or other claimant files with the Illinois Department of Revenue to receive a state income tax refund owed to someone who has died. Without this form, the IDOR cannot legally release the refund check to anyone other than the deceased taxpayer, which means the money sits frozen until the right paperwork arrives.
This single page of paper protects the refund from going to the wrong hands and protects the agency from paying twice. According to the IDOR’s annual reporting, Illinois processes more than 6 million individual income tax returns each year, and a meaningful share involve final returns for decedents — yet the IL-1310 is one of the most commonly forgotten attachments, leading to refund delays that often stretch past 12 weeks.
Here is what you will learn in this guide:
- 📝 How to complete every box on Illinois Form IL-1310 line by line
- 👨👩👧 Three full walkthrough examples using surviving spouses, executors, and adult children
- 📎 Exactly which attachments (death certificate, Letters of Office) you must include
- 📬 How to file by mail, with a paper IL-1040, or through MyTax Illinois
- ⚠️ The 10 most common mistakes that delay or kill the refund
What Form IL-1310 Is and Who Must File It
Form IL-1310 is the official Illinois statement that tells the Department of Revenue who is legally entitled to receive an income tax refund owed to a person who has died. The form is authorized under the Illinois Income Tax Act, 35 ILCS 5/, which gives the Department authority to demand proof of identity and authority before reissuing a refund check in someone else’s name. Filing it is not optional whenever the original refund check would otherwise be made out to the decedent and a different person needs to cash or deposit it.
Three groups of people file IL-1310. The first is a surviving spouse who filed a joint Illinois return with the decedent and is not getting a check made jointly to both names. The second is a court-appointed personal representative or executor who holds Letters of Office issued by an Illinois probate court. The third is any other person — an adult child, sibling, or parent — claiming the refund on behalf of the estate when no probate has been opened.
You do not need to file IL-1310 if a court has already appointed you and the refund check is being requested in the estate’s name with the executor signing the IL-1040, or if you are a surviving spouse filing a joint return and the refund will be issued to both names. The form solves a narrow but critical problem: redirecting the refund to a living person who has the legal right to receive it. Skipping it sends the check into limbo at the Illinois Comptroller’s office, where it may be held, voided, or escheated.
Before You Start: Documents and Information You Need
Gathering everything before you open the form prevents the back-and-forth that delays refunds. The IDOR rejects incomplete IL-1310 submissions and mails them back with a notice, adding 4–8 weeks to the wait. Your pre-filing checklist should include all of the following items.
- Certified copy of the death certificate. Required for every IL-1310 filing. Without it, the IDOR cannot verify the date of death.
- Decedent’s full legal name as it appeared on prior Illinois returns. A name mismatch with the Social Security Administration database triggers an automatic hold.
- Decedent’s Social Security number. This must match the SSN used on the final IL-1040.
- Date of death (MM/DD/YYYY). Pulled directly from the death certificate, not from memory.
- Decedent’s last Illinois address. Use the address on file with IDOR, not a new forwarding address.
- Claimant’s full legal name, SSN, and current mailing address. This is where the refund check will be sent.
- Letters of Office (also called Letters Testamentary or Letters of Administration), if a probate court has appointed a representative. Issued by the circuit court in the county where the decedent lived.
- A copy of the final Illinois IL-1040 showing the refund amount being claimed.
- The decedent’s will, only if a non-spouse, non-appointed person is claiming and the will names them as a beneficiary.
- A bank account or address you can reliably access for the next 90 days, since the refund check is paper unless direct deposit was elected on the IL-1040.
Each of these matters because the IDOR cross-checks the decedent’s identity, your authority to claim, and the refund amount against the filed return. A missing death certificate is the single most common reason IL-1310 packets are returned, according to the IL-1310 instructions.
Where to Get the Form and How to Access It
The official IL-1310 lives on the Illinois Department of Revenue forms page as a free, fillable PDF. The current revision is dated December 2023 and remains in use through the 2026 filing season; check the bottom-left corner of the form for “IL-1310 (R-12/23)” before you start, because using an outdated revision is grounds for rejection.
You can also request a paper copy by calling the IDOR taxpayer assistance line at 1-800-732-8866, or pick one up in person at any of the IDOR regional offices in Chicago, Des Plaines, Fairview Heights, Marion, Rockford, or Springfield. Tax preparation software such as TurboTax, H&R Block, and TaxAct include the IL-1310 inside their Illinois state modules and will populate it automatically when you mark a taxpayer as deceased.
The form itself is one page with two parts and a signature block. It is short — usually under 20 minutes to complete once your documents are in front of you — but every entry has consequences. You can type directly into the PDF using Adobe Reader, or print and complete it in black ink. Pencil entries and erasures cause optical scanners at the IDOR processing center in Springfield to flag the form for manual review.
Step-by-Step: How to Fill Out Form IL-1310 Line by Line
The IL-1310 is divided into a header block, Part I (Person claiming refund), Part II (Reason for claim), and a signature line. Work top-to-bottom and never skip a field, even ones that look optional.
Header — Tax Year of the Refund
The header asks for the tax year of the return that generated the refund. Write the four-digit year that matches the IL-1040 you are attaching, such as 2025. Format it as a four-digit year with no slashes or abbreviations.
For example, Maria Lopez, whose husband Daniel died in March 2026, writes 2025 because she is filing his final 2025 IL-1040 with the IL-1310 attached. The most common edge case is a multi-year claim — if the decedent had refunds owed for two separate years, you must file a separate IL-1310 for each tax year, never combine them on one form. The most common mistake on this field is writing the year of death instead of the tax year of the return, which causes the IDOR to match the form to the wrong account. A frequent misconception is that the tax year and the year of death must match; they often do not, especially when someone dies early in the year before filing the prior year’s return.
Decedent’s Name
Enter the decedent’s full legal name exactly as it appeared on the IL-1040 being filed and on their Social Security card. Use first name, middle initial, last name format, in capital letters if completing by hand.
For example, DANIEL R LOPEZ is correct; Dan Lopez is not. The edge case here is a recently changed name — if the decedent legally changed names within the last year, use the name on the most recent SSA record, not an older one. The common mistake is using a nickname or a maiden name that does not match SSA records, which triggers an identity verification hold that can add 6–10 weeks. A persistent misconception is that the IDOR will “figure out” small spelling differences; the agency’s automated matching is exact, and even one missing letter can stall the refund.
Decedent’s Social Security Number
Enter the nine-digit SSN of the deceased taxpayer, formatted as XXX-XX-XXXX. This number must match the SSN on the final IL-1040.
For example, Daniel Lopez’s SSN is entered as 123-45-6789. The edge case to watch is an ITIN — if the decedent used an ITIN rather than an SSN, enter the ITIN in the same format and attach a brief written note explaining the substitution. The most common mistake is transposing two digits, which sends the form into manual review and can delay the refund by months. A misconception is that you can leave this blank if you do not know the number; you cannot, and the IDOR will not look it up for you.
Date of Death
Enter the date of death exactly as it appears on the certified death certificate, in MM/DD/YYYY format. Use slashes, not dashes or periods.
For example, 03/14/2026 is correct for someone who died on March 14, 2026. The edge case is a presumed-dead ruling — if a court has issued a declaration of death without a body, attach the court order in place of the death certificate and enter the legally declared date. The common mistake is entering the date the death was discovered or reported instead of the actual date of death, which creates a mismatch with the death certificate. A misconception is that the IDOR rounds dates to the month; it does not, and an off-by-one-day entry can cause rejection if the certificate is checked.
Last Address of Decedent
Enter the decedent’s last known mailing address as it appeared on their most recent Illinois tax return. Include street, apartment number, city, state, and ZIP code.
For example, 4421 N Kedzie Ave Apt 3, Chicago, IL 60625 matches the address on Daniel’s 2024 IL-1040. The edge case is a decedent in a long-term care facility — use the residential address, not the facility’s billing address, unless the facility address was used on the prior return. The common mistake is writing the claimant’s address here instead of the decedent’s, which causes the IDOR to flag the form as inconsistent with the IL-1040. A misconception is that you should write the new estate address; the IDOR wants the address it already has on file to confirm identity.
Part I, Box 1 — Surviving Spouse
Check Box 1 only if you are the surviving spouse and you filed (or are filing) a joint Illinois return with the decedent. This is the simplest path through IL-1310 because Illinois law gives surviving spouses automatic standing to claim a joint refund.
For example, Maria Lopez checks Box 1 because she filed a joint 2025 IL-1040 with Daniel. The edge case is a common-law spouse — Illinois does not recognize new common-law marriages, so unless your common-law marriage was established in a state that does and pre-dates 1905 in Illinois law, you cannot use Box 1. The common mistake is checking Box 1 when the return was filed Married Filing Separately; in that case the surviving spouse must use Box 3 and provide more documentation. A misconception is that Box 1 requires a death certificate; it does, just like every other path on the form.
Part I, Box 2 — Court-Appointed Personal Representative
Check Box 2 if an Illinois probate court has appointed you as executor, administrator, or personal representative. You must attach a copy of the Letters of Office dated within the last 12 months.
For example, Carlos Reyes, appointed by the Cook County probate court as administrator of his late mother’s estate, checks Box 2 and attaches his Letters of Administration dated 01/22/2026. The edge case is an out-of-state appointment — if you were appointed in another state, you must record the foreign letters with an Illinois circuit court before they qualify here. The common mistake is attaching expired letters; Illinois courts often reissue letters annually, and the IDOR rejects letters older than one year. A misconception is that a power of attorney signed before death qualifies; it does not, because POAs terminate at death.
Part I, Box 3 — Person Other Than Surviving Spouse or Personal Representative
Check Box 3 if you are claiming the refund but you are neither the surviving spouse nor a court-appointed representative. This is the path used by adult children, siblings, or parents handling small estates without probate.
For example, Aisha Johnson, the adult daughter of an unmarried decedent whose estate did not require probate, checks Box 3. The edge case is a refund larger than $100,000, which under the Illinois Small Estate Affidavit rules typically requires probate; in that case Box 2 is correct and Box 3 will be rejected. The common mistake is checking Box 3 when probate has actually been opened, which conflicts with court records and causes the IDOR to demand Letters of Office. A misconception is that Box 3 is a “default” choice; it has the strictest documentation requirements of the three.
Part II — Reason for Claim
Part II asks why you are entitled to the refund. The form provides three checkboxes, and you must check exactly one. The choice you make here must match the box you checked in Part I.
For example, Carlos Reyes checks the Part II box reading “Court-appointed or certified personal representative. Attach a court certificate showing your appointment, unless previously filed.” The edge case is a will that names an executor but no probate has been opened — the named executor must still open probate to use Box 2; until then, they file under Box 3. The common mistake is checking a Part II reason that contradicts Part I, which causes immediate rejection. A misconception is that Part II is duplicative of Part I; it is not — Part I identifies who you are, and Part II identifies the legal basis for the claim.
Signature, Date, and Daytime Phone
Sign in blue or black ink, enter today’s date in MM/DD/YYYY format, and write a daytime phone number where the IDOR can reach you. Electronic signatures are accepted only when the form is filed through approved tax software.
For example, Maria Lopez, 04/15/2026, (773) 555-0142 completes the signature block. The edge case is a claimant who cannot sign due to disability — a person with durable power of attorney for the claimant (not the decedent) may sign and must attach the POA. The common mistake is leaving the phone number blank; the IDOR will not mail clarification requests, only call. A misconception is that the signature must be notarized; IL-1310 does not require notarization, unlike some other Illinois probate forms.
Three Filled-Out Examples Using Real Scenarios
The following walkthroughs show how three different filers complete the same form for very different situations.
Scenario 1 — Maria Lopez, Surviving Spouse (Joint Return)
Maria’s husband Daniel died in March 2026. They had filed jointly every year, and the 2025 IL-1040 shows a $612 refund.
| Form Section | What Maria Enters |
|---|---|
| Tax year of refund | 2025 |
| Decedent’s name | DANIEL R LOPEZ |
| Decedent’s SSN | 123-45-6789 |
| Date of death | 03/14/2026 |
| Last address of decedent | 4421 N Kedzie Ave Apt 3, Chicago, IL 60625 |
| Part I box checked | Box 1 — Surviving spouse |
| Part II reason | Surviving spouse, joint return |
| Attachments | Certified death certificate, copy of joint 2025 IL-1040 |
| Signature line | Maria Lopez, 04/15/2026, (773) 555-0142 |
Scenario 2 — Carlos Reyes, Court-Appointed Administrator
Carlos was appointed administrator of his unmarried mother Elena’s estate by the Cook County circuit court. Elena’s final 2025 IL-1040 shows a $2,840 refund.
| Form Section | What Carlos Enters |
|---|---|
| Tax year of refund | 2025 |
| Decedent’s name | ELENA M REYES |
| Decedent’s SSN | 987-65-4321 |
| Date of death | 11/02/2025 |
| Last address of decedent | 812 W 18th Pl, Chicago, IL 60608 |
| Part I box checked | Box 2 — Court-appointed personal representative |
| Part II reason | Court-appointed or certified personal representative |
| Attachments | Letters of Administration dated 01/22/2026, certified death certificate, final IL-1040 |
| Signature line | Carlos Reyes, Administrator, 02/10/2026, (312) 555-0188 |
Scenario 3 — Aisha Johnson, Adult Daughter (No Probate)
Aisha’s father Marcus died with a small estate that did not require probate. The 2025 IL-1040 shows a $317 refund. There is no surviving spouse and no court appointment.
| Form Section | What Aisha Enters |
|---|---|
| Tax year of refund | 2025 |
| Decedent’s name | MARCUS T JOHNSON |
| Decedent’s SSN | 456-78-9012 |
| Date of death | 09/18/2025 |
| Last address of decedent | 2207 Lake St, Evanston, IL 60201 |
| Part I box checked | Box 3 — Other claimant |
| Part II reason | Person other than A or B above |
| Attachments | Certified death certificate, Illinois Small Estate Affidavit, copy of final IL-1040 |
| Signature line | Aisha Johnson, daughter, 03/05/2026, (847) 555-0166 |
How to File the Completed Form
IL-1310 must be filed alongside the decedent’s final IL-1040, never on its own as a standalone return. There are three filing channels, each with its own quirks.
By mail is the most common channel. Send the IL-1310, the IL-1040, the death certificate, and any Letters of Office to Illinois Department of Revenue, P.O. Box 19041, Springfield, IL 62794-9041. There is no filing fee. Use USPS Certified Mail with Return Receipt so you have proof of delivery; processing takes 8–12 weeks for paper refunds. Keep the green return-receipt card as your proof of filing.
With an electronically filed IL-1040 is faster but requires that your tax software supports the IL-1310 attachment. MyTax Illinois accepts the form as a PDF upload during e-file, and processing drops to 4–6 weeks. There is no fee, and confirmation comes as a MyTax Illinois confirmation number emailed within 48 hours — save this as your proof of filing.
In person at any IDOR regional office is the third option, useful when you want a date-stamped copy in hand. Bring two copies of everything; the clerk stamps one and returns it to you. There is no fee, and processing still takes 8–12 weeks because the documents are forwarded to Springfield. Payment of taxes owed (if any) can be made by check, money order, or via MyTax Illinois using ACH or credit card; refunds, of course, flow the other direction.
What Happens After You File
Once IDOR receives your IL-1310 packet, the form enters a manual review queue because every decedent refund is touched by a human reviewer. The reviewer matches the SSN, date of death, and claimant identity against the IL-1040 and the attached documents. If everything lines up, the refund is reissued in the claimant’s name and mailed to the address on the IL-1310 within 8–12 weeks for paper filings or 4–6 weeks for e-filed packets, according to the IDOR refund timing page.
If there is a problem, you will get a phone call (not a letter) from the IDOR examination unit asking for clarification or additional documents. Common follow-ups include a second copy of the death certificate, updated Letters of Office, or a corrected SSN. You can check status anytime through the Where’s My Refund tool on MyTax Illinois using the decedent’s SSN and the refund amount.
If the IDOR cannot verify your claim, the refund is held for up to three years under the Illinois refund statute of limitations before being escheated to the Illinois State Treasurer’s unclaimed property division. Recovering an escheated refund is possible but requires a separate claim through I-Cash, which adds another 90+ days.
Mistakes to Avoid When Filling Out the Form
Each error below has cost real filers weeks of delay. The IDOR’s internal data, summarized in its annual taxpayer service report, shows decedent refund claims have one of the highest rejection rates of any Illinois form.
- Forgetting the death certificate. No certificate, no refund — the form is mailed back unprocessed.
- Using an outdated form revision. Anything older than the IL-1310 (R-12/23) is rejected at intake.
- Mixing two tax years on one form. Each tax year requires its own IL-1310; combining them voids both claims.
- Checking conflicting boxes in Part I and Part II. Inconsistent answers cause automatic rejection.
- Writing the date of death in the tax year field. Misrouts the form to the wrong account.
- Submitting expired Letters of Office. Letters older than 12 months are not accepted.
- Leaving the daytime phone number blank. The IDOR calls, never writes, when something is wrong.
- Using a nickname instead of the legal name. SSA mismatches trigger 6–10 week identity holds.
- Mailing IL-1310 alone without the IL-1040. The form has nothing to attach to and is returned.
- Sending the original death certificate with no copy retained. Originals are not returned by IDOR.
- Using pencil or making erasures. Optical scanners flag the form for manual review.
- Listing the claimant’s address as the decedent’s address. Causes mismatch with the IL-1040.
Do’s and Don’ts
The right habits cut weeks off the wait and protect you from having to refile.
Do’s:
- Do order at least three certified death certificates because federal, state, and bank filings each want one.
- Do make a complete photocopy of the entire packet before mailing, since IDOR does not return originals.
- Do use USPS Certified Mail so you have legal proof of the filing date.
- Do call the IDOR taxpayer line at 1-800-732-8866 if you have not heard back in 12 weeks.
- Do match the decedent’s name letter-for-letter to the SSA record.
- Do keep the Letters of Office current by requesting fresh certified copies if your case drags past a year.
Don’ts:
- Don’t staple the death certificate to the IL-1310; use a paper clip so scanners can separate them.
- Don’t sign on behalf of the decedent — only the claimant signs.
- Don’t send the form to the wrong P.O. Box; refund packets and payment packets go to different addresses.
- Don’t assume a federal IRS Form 1310 substitutes for IL-1310; Illinois requires its own form.
- Don’t alter the form layout or print on legal-size paper; use letter size only.
- Don’t wait past the three-year statute of limitations; refunds expire and escheat.
Pros and Cons of Filing on Your Own vs. With Help
Most surviving spouses and adult children handle IL-1310 themselves, but executors and large estates often benefit from professional help.
Pros of filing yourself:
- No fee — a CPA or attorney typically charges $150–$400 for the IL-1310 plus the final IL-1040.
- Faster start because you control the timeline, not a professional’s calendar.
- Direct knowledge of the decedent’s documents, which speeds locating death certificates and prior returns.
- Personal closure — many filers find handling the paperwork part of grieving.
- Simple cases (Box 1 surviving spouse) take under 30 minutes once documents are gathered.
Cons of filing yourself:
- Higher error rate, especially on Box 2/Box 3 selections that involve probate law.
- No professional review of the underlying IL-1040, which may have its own errors.
- You bear the risk of a rejected claim and the time cost of refiling.
- Probate questions may surface that require legal advice anyway.
- Out-of-state claimants often struggle with Illinois-specific requirements like Letters of Office formatting from the Illinois Courts.
Federal vs. Illinois: Form 1310 vs. IL-1310
If the decedent had a federal refund as well, you will also file the federal counterpart. The two forms look similar but are not interchangeable.
| Feature | IRS Form 1310 / Illinois IL-1310 |
|---|---|
| Issuing agency | IRS for federal / IDOR for Illinois |
| Statute | 26 U.S.C. § 6402 for federal / 35 ILCS 5/ for Illinois |
| Filing channel | E-file or mail with Form 1040 / Mail or e-file with IL-1040 |
| Court certificate required | Sometimes, for Box C / Always, for Box 2 |
| Processing time | 6–8 weeks federal / 8–12 weeks Illinois |
| Death certificate required | Only with paper Box C / Always |
FAQs
Do I need to file IL-1310 if I am the surviving spouse and the refund check is made out to both names?
No. A check made jointly to both spouses can be deposited or cashed by the survivor under standard Illinois banking rules, so IL-1310 is not required when the refund is already issued in joint names.
Can I file IL-1310 electronically?
Yes. MyTax Illinois and most major tax software accept IL-1310 as a PDF attachment to an e-filed IL-1040, cutting processing time from 8–12 weeks down to 4–6 weeks.
Does IL-1310 need to be notarized?
No. Illinois does not require notarization on IL-1310; only your signature, date, and daytime phone number are needed in the signature block.
Do I write the decedent’s full middle name or just the middle initial in the name field?
No. Use a middle initial only, matching the format on the Social Security card and the prior IL-1040, because the IDOR’s matching system reads middle initials, not full middle names.
Do I check Box 2 if I have a power of attorney signed before my parent died?
No. A power of attorney terminates at death under Illinois law, so a pre-death POA does not qualify; you must check Box 3 or open probate to use Box 2.
Is there a fee to file Form IL-1310?
No. The Illinois Department of Revenue charges no fee for IL-1310 or for the underlying IL-1040 refund claim, regardless of filing channel.
Do I attach the original death certificate or a copy?
Yes, attach a certified copy; the IDOR accepts certified copies and does not return originals, so always keep the original for your own records.
Can I file IL-1310 for a refund from three years ago?
Yes, but only if filed within three years of the original return’s due date; after that, the Illinois statute of limitations bars the refund and the money escheats to the state treasurer.
Do I write the executor’s address or the decedent’s address in the “Last address of decedent” field?
No, never the executor’s address; this field must show the decedent’s last known address as it appeared on prior IL-1040 returns so the IDOR can match records.
Can two siblings both file IL-1310 for the same parent?
No. Only one claimant may file per refund; siblings should agree in writing who claims, and the others may receive their share from that person under the estate distribution.
Does IL-1310 work for property tax or sales tax refunds?
No. IL-1310 is for individual income tax refunds only; property tax refunds use county-level forms and sales tax refunds use Form ST-6.
Do I need to file a federal IRS Form 1310 too?
Yes, if the decedent is also owed a federal refund, file IRS Form 1310 separately with the IRS — Illinois and federal refunds are processed independently.
What if I checked the wrong box in Part I after mailing?
No way to amend the form itself; you must file a new IL-1310 with the correct box checked and a brief cover letter referencing the prior submission and the date it was mailed.
Related reading
- How to Fill Out IRS Form 1310 (w/Examples) + FAQs
- How to Fill Out Illinois Final Report (Probate) (w/Examples) + FAQs
- How to Fill Out Illinois Form IL-1040-X (w/Examples) + FAQs
- How to Fill Out Illinois Inventory of Estate (w/Examples) + FAQs
- How to Fill Out Illinois Petition for Letters of Office (Independent Admin) + FAQs
- How to Fill Out Illinois Small Estate Affidavit (w/Examples) + FAQs
- How to Fill Out Illinois Form IL-1120-ST (w/Examples) + FAQs