It depends. According to publication 559 form the IRS, Form 1310 doesn't have to be filed if you are claiming a refund and either of the following applies to you.
- You are a surviving spouse filing an original or amended joint return with the decedent.
- You are a court-appointed or certified personal representative filing the decedent’s original return and a copy of the court certificate showing your appointment is attached to the return.
- If the personal representative is filing a claim for refund on Form 1040-X, Amended U.S. Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement, and the court certificate has already been filed with the IRS, attach Form 1310 and write “Certificate Previously Filed” at the bottom of the form.
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