Nowhere. With a few exceptions, life insurance proceeds paid to a beneficiary upon the passing of the insured are not taxable or reportable on any tax return.
There are some types of insurance policies where a small portion of the payout *MAY* be taxable, but it's rare. If anything was/is taxable, then the insurance company sends you some type of tax reporting document for the taxable amount - usually a 1099-R.
