Decedent information
If the taxpayer whose name is listed first on the return died after December 31, 2022, and before you filed your return, enter the date of death in the box labeled Taxpayer’s date of death , in month, day, and year (four-digits) order.
If the taxpayer whose name is listed second died after December 31, 2022, and before you filed your return, enter the date of death in the box labeled Spouse’s date of death .
For more information, see Deceased taxpayers .
In addition, you must make the appropriate entry at Item G if you qualify for a 90-day extension of time to file your return because your spouse died within 30 days before the due date of your return .