Letter 18C means the IRS has a refund for a taxpayer who has died, and it can't release the money until it knows who is entitled to it. The letter asks for Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, and any required documents. Its title is "Decedent Refund (Form 1310 Requested)."
You may get this letter when a return for a deceased taxpayer shows a refund and there is no surviving spouse or second name on the account to issue it to. You may also get it after a refund check payable to the decedent was sent back to the IRS and the IRS needs Form 1310 before it can reissue the money.
Who Needs to File What
- Surviving spouse on the original joint return: generally no extra documentation is required. A surviving spouse can file Form 1310 with Box A checked to have a refund check issued in both names reissued.
- Court-appointed or court-certified personal representative: send a copy of the court certificate showing the appointment. If you file Form 1310, attach the certificate.
- Anyone else claiming the refund: complete and sign Form 1310, including the Part II questions that apply.
What to Do
- Read the letter to see exactly what the IRS asked for.
- Complete Form 1310 and gather the requested documents.
- Mail everything to the address on the letter with a copy of the letter on top. Use certified mail and keep copies.
- If you need more time, for example to get court papers, call the number on the letter before the response date.
If You Don't Respond
The refund stays on hold. The IRS won't issue it to anyone until it has the information it needs to pay the right person.
Deadlines
The letter sets a reply date. Meet it. If you can't, call before the date passes.
If you're handling a deceased family member's tax matters and need help, call us at (813) 229-7100.