Form 1310ME "Statement of Person Claiming Refund Due a Deceased Taxpayer" - Maine

Form 1310ME or the "Statement Of Person Claiming Refund Due A Deceased Taxpayer" is a form issued by the Maine Department of Administrative and Financial Services.

Download a PDF version of the Form 1310ME down below or find it on the Maine Department of Administrative and Financial Services Forms website.

ADVERTISEMENT

Download Form 1310ME "Statement of Person Claiming Refund Due a Deceased Taxpayer" - Maine

971 times
Rate
(4.4 / 5) 58 votes
STATEMENT OF PERSON CLAIMING
MAINE
FORM
REFUND DUE A DECEASED TAXPAYER
1310ME
For calendar year ________ , or other taxable year beginning
Maine Revenue Services
-
-
-
-
and ending
Income/Estate Tax Division
24 State House Station
MM
DD
YY
MM
DD
YY
Augusta, Maine 04332-0024
Name of decedent
Name of person claiming refund
Please
Date of death
Social Security number
Number and Street
Social Security number
type
Number and Street (permanent residence or domicile on the date of death)
or
City or Town, State and ZIP Code
City or Town, State and ZIP Code
print
I am filing this statement as (check only one box): (see instructions on other side)
A.
Surviving spouse requesting reissuance of a refund check.
B.
Decedent’s personal representative. Attach a court certificate showing your appointment.
C.
Person, other than A or B, claiming refund for the decedent’s estate. Complete Schedule A below.
Schedule A (to be completed only if C above is checked)
Yes
No
1. Did the decedent leave a will? ....................................................................................................................
2. (a) Has a personal representative been appointed for the estate of the decedent? ....................................
(b) If “No,” will one be appointed? ...........................................................................................................
If 2(a) or 2(b) is checked “Yes”, the personal representative must file for the refund.
3. As the person claiming the refund for the decedent’s estate, will you pay out the refund according to
the laws of the state where the decedent was a legal resident? ...................................................................
If “No”, 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.
Signature and Verification
I request a refund of taxes overpaid by or on behalf of the decedent. I 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 person claiming refund ________________________________________________ Date ______________________
Last Revised January, 2006
STATEMENT OF PERSON CLAIMING
MAINE
FORM
REFUND DUE A DECEASED TAXPAYER
1310ME
For calendar year ________ , or other taxable year beginning
Maine Revenue Services
-
-
-
-
and ending
Income/Estate Tax Division
24 State House Station
MM
DD
YY
MM
DD
YY
Augusta, Maine 04332-0024
Name of decedent
Name of person claiming refund
Please
Date of death
Social Security number
Number and Street
Social Security number
type
Number and Street (permanent residence or domicile on the date of death)
or
City or Town, State and ZIP Code
City or Town, State and ZIP Code
print
I am filing this statement as (check only one box): (see instructions on other side)
A.
Surviving spouse requesting reissuance of a refund check.
B.
Decedent’s personal representative. Attach a court certificate showing your appointment.
C.
Person, other than A or B, claiming refund for the decedent’s estate. Complete Schedule A below.
Schedule A (to be completed only if C above is checked)
Yes
No
1. Did the decedent leave a will? ....................................................................................................................
2. (a) Has a personal representative been appointed for the estate of the decedent? ....................................
(b) If “No,” will one be appointed? ...........................................................................................................
If 2(a) or 2(b) is checked “Yes”, the personal representative must file for the refund.
3. As the person claiming the refund for the decedent’s estate, will you pay out the refund according to
the laws of the state where the decedent was a legal resident? ...................................................................
If “No”, 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.
Signature and Verification
I request a refund of taxes overpaid by or on behalf of the decedent. I 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 person claiming refund ________________________________________________ Date ______________________
Last Revised January, 2006
Instructions - Form 1310ME
Form 1310ME is used to claim an income tax refund on behalf of a taxpayer who has died.
The form must be
completed by the person who is claiming the refund.
Exceptions: You do not have to file form 1310ME if you are:
1) A surviving spouse filing a joint return with the decedent, or;
2) A personal representative filing a Maine income tax return for the decedent. However , you must attach to the
return a copy of the court certificate showing your appointment.
Specific Instructions:
Enter the name, address, social security number and date of the death of the decedent.
Also enter your name,
address and social security number as person claiming refund.
Box A. Check box A if you are a surviving spouse who received a refund check in your name and your deceased
spouse’s name. Return the check with this form and a new check will be issued in your name only .
Box B. Check box B if you are the decedent’ s personal representative. Be sure to attach a copy of the court
certificate showing your appointment. The new check will be issued to the estate and sent to the attention of the
personal representative. You may be required to bring proof of your appointment as personal representative to your
financial institution in order to be able to cash the refund check.
Box C. Check box C if you are not a surviving spouse claiming a refund based on a joint return, or you have not
been appointed as the decedent’s personal representative. If you checked box C, you must complete Schedule A.
You must also attach a copy of the death certificate or proof of death. Proof of death may be the original or an
authentic copy of a telegram or letter from the Department of Defense notifying the next of kin of the decedent’s
death while in active service, or a death certificate issued by the Department of Defense.
ADVERTISEMENT
Page of 2