Per IRS Publication 559, page 9:
5. To claim a refund for the decedent, do the following.
To access Form 1310 in the TaxAct program:
To enter the death of a taxpayer or spouse in the TaxAct program, go to our Death of Taxpayer During Tax Year FAQ.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.