I'm asking this for my sister because she just had surgery and isn't up to figuring this out for herself.

Her husband died last year. She filed their taxes jointly for 2016. She earned no income. The income earned was all his.

When she got her return, they took over $6000 for student loans she had and had not paid.

Can she file on behalf of her deceased husband for injured spouse allocation (Form 8379)?

If it helps, some additional info: We are in Ohio. They have two minor children that she cares for. The money that was taken was EIC money. Her son will be 18 in less than two weeks. If she can't file on her deceased husband's behalf, could he do it? My sister is considered her deceased husband's legal representative.