When e-filing Form 1040 or Form 1040-SR for a deceased taxpayer, you must still indicate the date of death in the appropriate section of the electronic return. Although the physical form shows the "Deceased" box and date of death at the top, e-filing platforms (such as IRS Free File, commercial tax software, or authorized e-file providers) will include a specific field or prompt during the filing process to enter this information.
How to Include Date of Death When E-Filing
- Check the "Deceased" box — During the e-filing process, you will be prompted to indicate if the taxpayer is deceased. Select the appropriate option to mark the return as filed for a deceased individual.
- Enter the date of death — The system will require you to input the exact date of death (month, day, year) in the designated field. This is typically found in the "Name and Address" section or a similar personal information area.
- For joint returns — If filing a joint return and your spouse died in 2025 (and you did not remarry in 2025), you must enter your spouse’s date of death in the spouse’s section and indicate “Filing as surviving spouse” in the signature area. The e-filing software will provide a field for this.
- Personal representative signing — If someone other than the surviving spouse (e.g., an executor or administrator) is filing, they must sign the return electronically. The e-filing system will allow them to indicate their role as personal representative.
Failure to include this information may delay processing. All payers of income (e.g., financial institutions) should also be notified promptly of the taxpayer’s death to ensure proper reporting of income earned by the estate or heirs.
Source:
Form 1040 Instructions (2025)
Publication 17 (2025)
Disclaimer: Always verify details with current IRS forms, instructions, and your state’s Department of Revenue. For complex situations, consult a CPA or tax attorney.