My clients reported as MFJ but the taxpayer passed away in 2022, and the surviving spouse is preparing their last joint tax return. However, when I put the date of death in the taxpayer information and their Korean address as the mailing address. But e-filing is not working, and the reason is "The taxpayer or spouse is deceased and there is a foreign address on the return", citing an IRS rule, but I can't find such a regulation even after checking with the IRS. Is there no way to e-file this tax return?