How do I split my spouse or common-law partner’s pension income if they recently passed away?

Prepare your deceased spouse/partner's return

1. Start a new return. At Which of these applied to you in 2024? select the appropriate boxes, including This return is for a deceased person and Retired/Received a pension, then select Continue.
2. At Who are you preparing this return for? select My spouse/partner and me.
3. At Let’s get started! What’s your name? enter your name and select Continue. Ensure the deceased person check box is selected, and enter the date of death (DoD).
4. At What’s your spouse/partner’s name?
   • Enter the name.
   • Make sure the box is selected for This return is for a deceased person.
   • Enter the date of death.
5. At Filing for someone who has passed away, select the decedent, and then continue.
   • Note: The completed return must be printed and mailed to the CRA.
6. At What was your marital status on December 31, 2024?
   • Select Widowed unless you have re-married.
   • Provide an answer to Did your spouse/partner pass away in 2024? and if yes,
   • Provide the spouse/partner's date of death.
   • Select your marital status before the date of death.
   • Select Continue.
7. Complete the rest of the steps for the Personal information profile. This opens 2024 tax return where you will either:
   • Select Start if, under Up next, you see Your tax profile, or otherwise,
   • Enter your tax under Add to your return, and then select Your tax profile.
8. Complete the Tax profile section.
   • Note: A reference to split income is not referring to pension income splitting. 
   • At the question Do you want to split eligible pension income with a spouse or common-law partner (if applicable)? select the box.
9. At 2024 tax return, under Mandatory questions, select Start and then answer the questions.
10. Use the various sections of 2024 tax return to enter all applicable income, deduction, and tax credit information.
11. When you've returned to 2024 tax return and the next recommended action is Split your pension with your spouse, select Start.
12. At Pension Splitting:
    • Select whose pension you’d like to split (here we're splitting the deceased spouse/partner’s income).
    • Enter the pension splitting amount, up to the maximum amount indicated.
    • Select Continue.

You've now completed the split pension election on your spouse/partner’s return.

Prepare the return for yourself

1. Start a new return for yourself.
2. Select Myself when asked Who are you preparing this return for?
3. When asked What was your marital status on December 31, 2024?
   • Select Widowed unless you have re-married.
   • Provide an answer to Did your spouse/partner pass away in 2024? and if yes,
   • Provide the spouse/partner's date of death.
   • Select your marital status before the death of death.
4. Complete the rest of the steps for the personal information profile. This unlocks 2024 tax return where you'll either:
   • Select Start if you see Your tax profile under Up next, or otherwise,
   • Under Add to your return, enter your tax and then select Your tax profile
5. Complete the steps for the tax profile.
   • Note: Any reference to split income is not referring to pension income splitting. 
   • Select Yes when asked Do you want to split eligible pension income with a spouse or common-law partner (if applicable)?
   • Select Continue and complete the tax profile section.
6. When you've returned to 2024 tax return, under Up next, Mandatory questions, select Start, and answer the questions.
7. Use the various sections of 2024 tax return to enter all applicable income, deduction, and tax credit information.
8. When you've returned to 2024 tax return and the next recommended action is Split your pension with your spouse, select Start.
9. At Pension Splitting, to split your deceased spouse/partner's pension income:
   • Select whose pension you’d like to split (here we're splitting the deceased spouse/partner’s income).
   • Complete the form. For information about lines 68020 and 68040 of his or her T1032 form, see T1032 Joint Election to Split Pension Income.
   • Select Continue.
10. At 2024 tax return, select View detailed summary.
11. At Detailed Tax Summary, you'll see:
    • The pension income transferred to you at line 11600
    • The portion of the income tax deducted from your spouse/partner’s income that is now credited to you, at line 43700

Note: In TurboTax, any reference to split income doesn't apply to pension income splitting. 

Prepare your deceased spouse/partner's return

1. Start a new EasyStep return and continue through the Introduction section.
2. At What’s your marital status?
   • Under On December 31 you were, select Married or Living Common Law as applicable, on the day your spouse/partner passed away.
   • Under Do you want to prepare your returns together? select No.
   • Under Are you preparing this return for someone who passed away? select Yes, then select Continue. You're now completing your spouse/partner’s final return.
3. At Personal information, fill out your spouse/partner’s details, including the date of their passing.
4. At Information for your [spouse/partner], fill out your details. You'll be asked for some info from your income tax return. Then select Continue.
5. At Marital status changes, select Yes.
6. At Changes in Marital Status:
   • When asked What was your marital status as of December 31, 2024? select Married.
   • Under Details of changes in marital status in 2024, enter the date of death.
   • Complete the rest of the Profile section and then continue with the Tax Profile section for your deceased spouse/partner on the next screen.
7. At What happened for you in 2024? under Did you receive pension, retirement-type income:
   • Select Yes.
   • Select the boxes for all applicable pension income slips.
   • Answer Yes to the question Do you want to split eligible pension income with a spouse or common-law partner (if applicable)?
   • Complete the rest of the tax profile section.
8. Input all income, deduction, and tax credit info until you arrive at Pension Splitting.
9. At Pension Splitting, select Yes, then select the name of the person whose pension income you wish to split, fill out all other boxes, and continue.
10. Complete the next Pension Splitting steps, starting with the amount of pension income you are going to split. For info about lines 68020 and 68040 of his or her T1032 form, see T1032 Joint Election to Split Pension Income.
11. Select Continue. You've now completed the split pension election on your spouse/partner’s return.
12. Save your spouse/partner’s return to resume its progress later.

Prepare the return for yourself

1. To elect for the pension split on your return, first start a new return.
2. At What’s your marital status? select Widowed, then Continue.
3. Input your personal information, including Changes in Marital Status, and income information until you arrive at Pension Splitting. If you arrive at the Total income summary screen without having done pension splitting, select Enter any additional income slips and receipts, enter split in the search box, select Split pension with your spouse and select Go.
4. At Pension Splitting, complete the form.
   • Note: The Amount from line 1 of their T1032 form is the amount of pension income from line 11500 of the deceased pensioner’s return, subject to possible adjustments. See T1032 for more info. 
   • Select Continue, and complete the second form, starting with the amount of pension income to be split. (The amount from box 68040 of the transferee's T1032 is generally the amount of income tax deducted at source from their pension income.)
   • Select Continue.
5. At Total income summary, you'll see the pension income amount transferred to you.