I am sorry for your loss. When filing the return, the IRS does not require an ID for E-filing. ID verification is just an extra layer of security when filing, but it is not a requirement. If she did not have a driver's license, you can indicate she didn't have one and can still e-file. However, some states are picky about this and still require an ID for e-filing. If your state requires this, you must print and mail the state return for filing.
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