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Agree. The support person that I spoke with was incredibly polite and supportive. She agreed that I was interpreting the language correctly and that it should work. Even the IRS instructions indicate that you can e-file. However, I completed my return using a different online free e-file service and that service told me that I could not e-file because the taxpayer is deceased and there is a refund due. I wasn't going to try more services so I have completed a paper filing. I may regret this decision if it takes months to get the refund. I will need to file an extension request on the settlement of the estate as that is currently set to be complete in mid-April and it's unlikely that the refund will have been received by then. All highly frustrating for an estate that's about $5k in total.