You do NOT need to use the rejected return ... a rejection is like the postman returning a letter as undeliverable nothing more. So just start a new file in the program. As to the choice to switch places on the return in the year of death ... it is not required but not forbidden although most will not so as to not confuse the IRS. Next year she will automatically be in first position. If the SS# is being rejected the return simply needs to be mailed in this year ... so anyway you want to get the return completed is just fine.
