It is universal truth that a man/woman , whether earn or not , whether poor or wealthy , shall die one day . That day of end can not be predicted . So , in the even of suddent death of a persons who had income , creates tax issues for family members . For example , who and how the tax return will be filed on behalf of deceased tax payer. How to file the tax return or who will sign the tax return ? Â So , here are most important provisions and procedures for complying with income tax laws in case of income a deceased person.