Arizona Form 131 – Claim for Refund on Behalf of a Deceased Taxpayer

Last reviewed: 2025-11-16

Use the Arizona Tax Form Calculator Form 131: Arizona Claim for Refund on Behalf of a Deceased Taxpayer as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 Arizona state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Arizona Form 131 is required when an income tax refund is owed to a taxpayer who has died and the refund must instead be issued to a surviving spouse, personal representative or another legally authorized claimant. The Arizona Department of Revenue (ADOR) uses this form to confirm the identity of the claimant, verify their legal authority and document key information about the decedent, including their Social Security number, date of death and the tax year for which a refund is requested.

This form is informational rather than computational, meaning it does not contain any tax calculations or arithmetic lines. Instead, Form 131 provides the ADOR with the legal framework needed to release a refund to the proper person. If you prefer to access the official PDF directly, you may download it from the ADOR website: Arizona Form 131 (Official PDF).

Form 131 must accompany the decedent’s Arizona return, whether it is an original filing (Forms 140, 140A, 140EZ, 140NR or 140PY) or an amended filing (Form 140X). The ADOR requires full and accurate information to prevent delays, so all claimant and decedent fields should be completed clearly. This page provides a structured reference layout of the form so that taxpayers and representatives understand what is required before submitting the official documentation.

Note: This form does not contain computable lines. It is provided here for reference and example purposes only.

To complete Form 131 successfully, the claimant must supply accurate personal details, proof of relationship to the decedent and information about the tax year and refund being claimed. Arizona recognizes three types of authorized claimants, each with different documentation expectations:

1. Surviving spouse – May claim the refund if legally married at the time of death. A death certificate is typically required.
2. Court-appointed personal representative – Must provide documentation establishing appointment, such as Letters Testamentary or Letters of Administration.
3. Other claimant – This category requires an explanation and supporting documentation, which may include affidavits, probate status, or other legal authority to act on behalf of the deceased taxpayer.

The ADOR may request documentation to substantiate the claim, so keep accessible copies of the death certificate, probate orders, tax year records and any supporting identification documents. This ensures the refund review process proceeds without additional requests for verification.

The accuracy of the claimant’s information determines how efficiently the Arizona Department of Revenue can process the refund. The name and identifying information on Form 131 must match the details listed on the underlying tax return. Any discrepancies—such as incorrect Social Security numbers, incomplete addresses or mismatched tax years—can delay release of the refund. Claimants filing amended returns (Form 140X) should attach a new Form 131 for each amended return year because ADOR evaluates each claim independently.

While Form 131 is not used to adjust tax liability, it plays a crucial administrative role by ensuring that Arizona refunds are issued only to authorized individuals. This protects both the claimant and the state from improper refund disbursements. Representatives managing estates, trusts or probate matters rely on Form 131 to finalize outstanding personal income tax obligations for the decedent.

Those filing on behalf of elderly parents, adult children, or individuals with complex filing histories may benefit from reviewing prior-year returns or using the Arizona transcript request service to confirm previously filed data. This helps avoid inconsistencies that would otherwise prompt ADOR to review the claim more closely.

Claimants benefit from keeping clear records and following the guidance provided in the official ADOR instructions. Individuals serving as personal representatives should verify whether probate proceedings require additional steps before issuing refund requests. Surviving spouses should confirm filing status on the final return and attach Form 131 as part of the complete tax submission. For more resources, taxpayers can consult the ADOR individual forms library or use the appropriate Arizona personal income tax calculators available on this site to complete the decedent’s final return accurately.

Ensuring a fully documented and accurate filing helps the Arizona Department of Revenue release refunds efficiently and protects the legal rights of both the estate and authorized beneficiaries. Form 131 is an essential administrative tool in closing out a decedent’s Arizona tax obligations.

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Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.