I am filing for my mother-in-law. Her husband died in 2015, but his pension fund continued to make payments to him (1099-R, for $905.00) for the first few months of 2016. I was advised to file my Mother-in-law as a 'Single' for 2016, and then to file for my deceased Father-in-law as a 'Single' in 2016 to account for that $905. The IRS has removed his SSN from the system however so it won't accept a 2016 return from him.
