Let’s say someone’s incarcerated when it comes time for them to file their income taxes for the preceding year.
How is this handled?
If you don’t get out of paying when you’re dead, I would suppose that if you’re in the clink, you might want to find a friend to file for you.
What’d you do? 
Fill out a 1040-2004 and mail it to the IRS?
Prisoners are not required to file tax returns. When they are sentenced to prison we send a notice to the tax authorities telling them they’ll be out of circulation for a while.
I think you bake it in a cake.
Oh- Filing TAXES from prison…
Ooops.
Actually, when you are dead you DO get out of paying taxes. However, as for your heirs…
I don’t know about long term prisoners, but I have helped many short-term jail inmates file their taxes. Some just needed to sign the form, as their spouse had already filled it out, but H & R Block sent a tax preparer into the jail for one particular client with whom they already had a business relationship. Of course, I worked at a really small jail so it might be different elsewhere.