File the amended return at the same address you filed the original return.taxmap/pubs/p590-009.htm#en_us_publink10006276Decedent.(p32)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/p590-009.htm#en_us_publink10006277Election cannot be changed.(p32)