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My spouse died in 2022, before I had completed the 2021 tax return, so I e-signed his name because he was alive for 2021. IRS immediately picked up that he was deceased, so I had to refile with my name, “Executor”, and submit a death certificate as well as pages from the Will showing that I am the Executor. This delayed the refund for weeks. Everything is digital, so IRS gets notified quickly of a death.