Matthew Miner's Website


Are Originals Needed for an IL-1310?

To claim a refund for a person who is deceased in Illinois, one must submit Form IL-1310 with his tax return. Tax returns themselves must have the original wet signature on a paper-filed tax return, but Form IL-1310 is not clear about its signature requirements. Beyond that, you typically have to submit a court certificate showing you have been appointed representative. These have raised seals on the originals, and it does not say if a copy will suffice. To answer these, I asked IDOR, and they promptly and succinctly replied with the following:

Wet signatures are required on the form; but copies of the documents will be accepted.

So, to claim a refund for a deceased person in Illinois, the representative must physically sign Form IL-1310. (It cannot be electronically signed.) However, you can then submit a copy of both that form and the Letters of Office. This enables things to be done a bit faster and more cheaply at times, so it is a good to know. However, it is probably a good idea to lightly brush the raised seal on the Letters of Office with a pencil prior to copying them so that it at least appears on the copy.