You can't e-file a zero income return. The IRS says so. Understand what is meant by zero income.
A person can have non-taxable income, yet that income is still "reportable" income. So a tax return should be filed to report that income, even though no taxes are paid on it. (Not all non-taxable income is reportable either.)
Generally, whoever is the administrator of the estate of the deceased will take care of any final tax returns.
One reason I would file a zero income tax return (by mail of course) would be to report to the IRS that the tax filer is deceased. That way, the IRS will lock their SSN so that it can't be used in the future for filing fraudulent tax returns. Usually, if the funeral home handling the final affairs has done their job they have notified the social security administration. Then if the SS folks have done their job (and that's a hit or miss thing) they have notified the IRS and the SSN of the deceased is already locked in the IRS computers.
IN your case, if you attempt to e-file a zero income return it will reject because of no income to report, and not because the SSN in locked. But when completing the return in TurboTax there's a box for "this tax filer passed away in 2016" in the Personal Info section. Check that box, finish the return then print, sign and mail it along with the legal paperwork that gives you the authorization to sign the return in the absence of the deceased. Also include a copy of the death certificate for good measure. (If you don't include the certificate, the IRS may write back and ask for it, or they may not. So just include it anyway)
