Use Form 1310 to claim a refund on behalf of a deceased taxpayer.
If you are claiming a refund on behalf of a deceased taxpayer, you must file Form 1310 unless either of the following applies:
You are a surviving spouse filing an original or amended joint return with the decedent, or
You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return.
For more information see IRS Form 1310 General Instructions.