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What is IRS Form 1310?
If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 if. 22 You are NOT a surviving spouse filing an original or amended joint return with the decedent; and 22 You are NOT a personal representative (defined later) filing, for the decedent, an original Form 1040, 1040-SR, 1040A, 1040EZ,
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