@pro88 wrote:
3- Is this EIN for my deceased wife, or for me, or for both?"
Neither. As VolvoGirl said, it's for your wife's estate. The EIN, and the instructions in the IRS letter, are for filing a tax return for the estate, not for your joint personal tax return.
You probably don't have to file a tax return for the estate. You have to file if the estate has income of more than $600. But income to the estate is only income that was received after her date of death. Income she received before she died goes on your personal joint tax return.
You should probably take a look at IRS Publication 559 to get an idea of tax requirements for a decedent. Or you might want to consult with a local tax professional or a lawyer who specializes in wills and estates. But it sounds like your situation is fairly simple. If your wife had no significant assets and her only income was Social Security, you just have to file the joint tax return. The state and the IRS probably send the letters to everyone because they don't know if it applies to you or not.
On your joint personal tax return, you use your wife's name the same as when she was alive. Do not add anything to it.
Give e-filing a try. It works more often than not. The SSN doesn't always get locked. But locking the SSN is a bug in the IRS system that's been around for years, and they are obviously not in any hurry to fix it. If your e-file gets rejected because the SSN is locked, there's nothing you can do about it except file by mail. If you have to file by mail, in the space for your wife's signature write "Filing as surviving spouse."
