If the person in question has taxable income that they need to
report, then surely, they can still file an income tax return. They
would be well advised, however, to ask permission from the prison / jail
authorities on mechanically how they are allowed to do so (e.g.,
e-file or postal mail; or from within the facility itself or with
outside assistance). They should be permitted to file a tax return as a
matter of federal law, but the procedure may well vary by facility, so
that's why it's a good idea to ask someone first.
Another
important thing to keep in mind is that if the incarcerated individual
has taxable income that they need to report, then it would be further
crime, if you will, to not file a tax return . . . and we certainly
wouldn't want to add potential charges of tax evasion onto whatever
other legal troubles may already be existing. The government and the
legal system wouldn't impose such a burden on the individual either,
since it would really be unfair to deny an incarcerated person the right
file an income tax return. Therefore, the law does indeed allow for
the filing of tax returns for incarcerated persons, absolutely.
Please let me know if this helps or if you have further questions.
