I've had the same issue. My wife died in 2019 and I've tried to e-file a few times and keep getting rejected. I've checked everything. Additionally, I got my IRS transcript and everything checked out (I've filed jointly with my spouse last year and for many years and e-filed with turbotax software for the last few years.) I even switched to forms view in TurboTax and looked at the worksheets. It is using the PIN from last year but they say the IRS will use last year's AGI to verify the identity anyway. Interestingly, the software never asked me to generate a PIN. It did it for me. I talked to the IRS today for 30 minutes today. They checked the AGI and everything they could check and all was correct. He stated I should be able to e-file. I talked to the SSA office. He did not know of anything they do to a SSN that should block the tax return (but maybe they just don't know). Bottom line, I think there is a software flaw or something, and I am resigned to paper file.
