I filed a joint return in which the taxpayer is deceased. The date of death is listed on the return.  I had no problem with the original return. The E-file was accepted by the IRS. Then the spouse found another 1099 in which required her to file an amended return. This time, the IRS rejected the amended return because the taxpayer's social security was locked by the social security administration, because it belonged to a person that is deceased.  The amended return clearly states the date of death of the deceased taxpayer so of course his social security number belongs to a deceased person! What am I supposed to do with this?  Does the IRS suddenly not want us to file a tax return for a person who died during the tax year?