Tax Tax Reform: Before and After Full Size Version Share | Related Content The Facts About Income Tax Millions faithfully file their 1040 forms each April. But some things about federal income taxes may surprise you. Filing Final Tax Returns for the Deceased The federal government requires deceased individuals to file a final income tax return. Does Your Child Need to File an Income Tax Return? When your child has income, there’s a good chance that he or she will need to report it and pay taxes.