The IRS allows final tax returns to be efiled, but it may fail if the Social Security Administration has locked the person's SSN. If this is the case, you will have to paper file the final income tax return. Since you will be claiming a refund on behalf of the deceased individual, you will also need to complete Form 1310, (Statement of Person Claiming Refund Due a Deceased Taxpayer) and send that in with the tax return. Please see the LINK below for more information on filing a Final tax return for a deceased individual.
https://turbotax.intuit.com/tax-tools/tax-tips/Family/Death-in-the-Family/INF12090.html
