Final answer:
Form 1310 is required for individuals who are neither the surviving spouse nor the personal representative of the deceased taxpayer's estate when claiming a refund. Surviving spouses filing a joint return or personal representatives with proper court certification may not need to file this form.
Step-by-step explanation:
When filing a tax return for a deceased taxpayer, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, must be filed by individuals who are not the surviving spouse or the personal representative of the deceased taxpayer's estate claiming a refund.
If the individual was appointed as the personal representative, Form 1310 may not be necessary if a court certificate that appoints them as the personal representative is attached to the return. In cases where there is a surviving spouse filing a joint return, they do not need to file Form 1310 to claim the refund.
The importance of the 1040 tax form is evident as it serves as a primary tool for individuals to report their income, calculate their tax liability, and determine the amount of their tax refund or tax owed. It reflects changes in the U.S. tax code, which can significantly influence the economy.