In order to fix rejection code IND-032-04, please see instructions on the page How do I fix e-file reject IND-031-04 or IND-032-04? If you are filing jointly this year, as well as for the tax year 2020, the death of your spouse would not have caused the rejection. You should enter the full adjusted gross income (AGI) amount from last year's return, even if your late spouse earned 100% of the income.
In addition, New York requires taxpayers using tax preparation software, to include their driver’s license or other non-driver ID information with their return. This applies to both you and your late spouse. Whether the ID is active or expired, New York will accept the return.
Once you input your deceased spouse's identification, New York should allow you to e-file.
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