I am using TurboTax to prepare & file a simple tax return for my in-laws as I have done for 6 years now. My father-in-law died in 2020. They have always filed married filing jointly with his name listed first. He also had an Identity Protection PIN which was required due to his name being listed first. Since he passed away, the IRS did not send a new Identity Protection PIN to use in 2021 and this is typically required for the first individual listed in the tax return.
So do I list my mother-in-law first, with her deceased spouse second, to bypass the requirement for the ID Protection PIN? Will reversing the order of how they are listed this year compared to last year cause problems or delays? Or is this actually the proper way to do this since she is the surviving spouse?
P.S., I am hoping to file the return electronically to prevent the lengthy refund delays being experienced with paper returns. She desperately needs the refund due her.
