The Facts About Income Tax Millions faithfully file their 1040 forms each April. But some things about federal income taxes may surprise you. Share | Related Content Death is No Excuse The federal government requires deceased individuals to file a final income tax return. You May Need to Make Estimated Tax Payments If… Have income that isn’t subject to tax withholding? Or insufficient withholdings? You may have to pay estimated taxes. Tax Rules When Selling Your Home The tax rules governing profits you realize from the sale of your home have changed in recent years.