I come across a situation occasionally, where not enough is known about a decedent to determine whether they had income from sources unknown.  And, you want IRS to have an updated address.  My Xerox printer can turn out a paper return faster than worrying about what to do with sending electrons through the Internet, but I also understand why some people want to fit all the pegs into round holes, even the square ones.  I wouldn't invent $1 of interest, because that might provoke questions from heirs about where the bank account was found. Try putting $10 for "possible undiscovered item" under Other Income.