E-file rejection error - deceased individual

[Hoosier]

First time I've had this e-file rejection error - 'The Spouse SSN in the return has been locked because Social Security Administration records indicate the number belongs to a deceased individual'. The spouse did die in 2022 and the taxpayer survives. The spouse date of death is accurately entered into the software. I've filed many MFJ returns like this over the years with no rejection error. Researching now but curious if anyone else has seen this and if so, what is causing this? Is this something new for 2022?

[kathyc2]

I sent one through yesterday with one spouse deceased and it was accepted. During Covid I had one with a deceased spouse that the refund took forever. The agent told me that in the case of deceased an actual person needs to approve return rather than the computer.

[FEDUKE404]

That's a new one on me. I've also had numerous MFJ / surviving spouse returns successfully efiled but none yet this season.
I would take a look at whether the date of death was properly entered in the software. If so, you should see "DECEASED" stuff across the top of the 1040, and the software should automatically generate a "filing as surviving spouse" notation on the 1040 signature lines.
Did you possibly switch H/W ("spouse") from prior year returns? I assume no Form 1310 was generated.
Otherwise, it just sounds like another government scenario that totally defies logic.

[Kram BergGold]

Yes, I saw this when I tried to file a 2021 return. You just have to paper file.

[rbynaker]

This happens sporadically. There doesn't seem to be any rhyme or reason to it. You'll need to paper file.

[Lion]

SSA locks SSNs of deceased as a ID theft prevention measure. It's not consistent, but I think it's getting more often. Once it happens, I think the only way to file is by paper through the mail.

[FEDUKE404]

SSA locks SSNs of deceased as a ID theft prevention measure. It's not consistent, but I think it's getting more often. Once it happens, I think the only way to file is by paper through the mail.

I certainly see your point on possible ID theft, but it would seem that a "filing as surviving spouse" MFJ tax return, especially with prior year Form 1040 filings by the married couple, should pass IRS muster.
But, as we know, common sense does not carry a lot of weight with Soc Sec and/or IRS.
Should I encounter any such a tax situations this season, I think I will still give efiling a try. What is there to tose?

[Lion]

I ALWAYS try e-filing. Decades ago at Block, they taught us some rubric, such as couldn't file if died in the year when you're doing the filing (2023, for example) but could if they died during the tax year (2022, for example) which always seemed backwards to me. But, it did appear to me, during the years I worked at Block, to be the case. I always tried e-filing -- then and now -- because it works some of the time. When I get a reject that's specific to a taxpayer being deceased, I go straight to a paper return to the spouse to sign and mail. I don't waste any more time on it.

Now, if your taxpayer is NOT dead, and you get that reject code -- well, your client will have to work with the SSA. Not your problem, yet.

[ttbtaxes]

This happened to me last year. I contacted my software company regarding the rejection code and was told the IRS locks the deceased from efiling once it is 12 months from date of death.