I do not believe that the IRS says that. That provision is for a spouse filing for a deceased spouse, not another person.
When filing for a non-spouse you are required to sign the return with your name as "personal representative for xxxx) - or executor if you were appointed executor by a court. It is not possible to sign a e-file that way - only with pen and ink on paper.
(e-filed returns are deemed to have been signed by the person named on the tax return and it not possible for a deceased person to sign and file their own tax return._
Suggest that you read IRS Pub 559 (Survivors, Executors, and Administrators) for a lot of good information about filing the final return and estate return and other requirements.
https://www.irs.gov/pub/irs-pdf/p559.pdf
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
