My aunt in North Carolina just lost her

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My aunt in North Carolina just lost her husband in December. The funeral home required her husband's social security number. She has since found out that someone filed a tax return in his name with bogus information, expecting a refund. The family is suspicious of a possible breach at the funeral home, but being out of state, we don't know if you are indeed required to give a social security number in North Carolina. We are not in Rhode Island. Is this part of the required personal information?
 

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