| http://www.w3.org/ns/prov#value | - File the amended return at the same address you filed the original return.taxmap/pubs/p590-008.htm#en_us_publink1000230694Decedent.(p31)The election to recharacterize can be made on behalf of a deceased IRA owner by the executor, administrator, or other person responsible for filing the decedent's final income tax return. taxmap/pubs/p590-008.htm#en_us_publink1000230695Election cannot be changed.(
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