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.mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:United_States" title="Category:United States">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle" style="background:lavender"><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span class="skin-invert-image" typeof="mw:File"><a href="/wiki/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" width="100" height="92" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" data-file-width="62" data-file-height="57" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#Federal_taxation" title="Taxation in the United States">Federal taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">Alternative minimum tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax</a></li> <li><a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax</a></li> <li><a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax</a></li> <li><a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax</a></li> <li><a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax</a></li> <li><a href="/wiki/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax">Generation-skipping transfer tax</a></li> <li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax</a></li> <li><a href="/wiki/Federal_Insurance_Contributions_Act" title="Federal Insurance Contributions Act">Payroll tax</a></li> <li><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service (IRS)</a></li> <li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code (IRC)</a></li> <li><a href="/wiki/IRS_tax_forms" title="IRS tax forms">IRS tax forms</a></li> <li><a href="/wiki/Federal_tax_revenue_by_state" title="Federal tax revenue by state">Revenue by state</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History</a></li> <li><a href="/wiki/Taxing_and_Spending_Clause" title="Taxing and Spending Clause">Constitutional authority</a></li> <li><a href="/wiki/Standing_(law)#Taxpayer_standing" title="Standing (law)">Taxpayer standing</a></li> <li><a href="/wiki/United_States_Tax_Court" title="United States Tax Court">Court</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Protest</a></li> <li><a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Evasion</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Resistance</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#State_and_local_government_taxation" title="Taxation in the United States">State and local taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/State_income_tax" title="State income tax">State income tax</a></li> <li><a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax</a></li> <li><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales tax</a></li> <li><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local tax deduction</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use tax</a></li> <li><a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax</a></li> <li><a href="/wiki/State_tax_levels_in_the_United_States" title="State tax levels in the United States">State tax levels</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Tax_reform" title="Tax reform">Federal tax reform</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><span class="wraplinks"><a href="/wiki/Automated_payment_transaction_tax" class="mw-redirect" title="Automated payment transaction tax">Automated payment transaction tax</a></span></li> <li><a href="/wiki/9%E2%80%939%E2%80%939_Plan" title="9–9–9 Plan">9–9–9</a></li> <li><a href="/wiki/Competitive_Tax_Plan" title="Competitive Tax Plan">Competitive Tax Plan</a></li> <li><a href="/wiki/Efficient_Taxation_of_Income" title="Efficient Taxation of Income">Efficient Taxation of Income</a></li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li> <li><a href="/wiki/Hall%E2%80%93Rabushka_flat_tax" title="Hall–Rabushka flat tax">Hall–Rabushka flat tax</a></li> <li><a href="/wiki/Kemp_Commission" title="Kemp Commission">Kemp Commission</a></li> <li><a href="/wiki/Taxpayer_Choice_Act" title="Taxpayer Choice Act">Taxpayer Choice Act</a></li> <li><a href="/wiki/USA_Tax" title="USA Tax">USA Tax</a></li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></li> <li><a href="/wiki/Border-adjustment_tax_(United_States)" class="mw-redirect" title="Border-adjustment tax (United States)">Border-adjustment tax</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/16px-Flag_of_the_United_States.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/24px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_taxation" title="Template:US taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_taxation" title="Template talk:US taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_taxation" title="Special:EditPage/Template:US taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p><b>Tax returns in the United States</b> are reports filed with the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) or with the state or local <a href="/wiki/Tax" title="Tax">tax</a> collection agency (<a href="/wiki/California_Franchise_Tax_Board" title="California Franchise Tax Board">California Franchise Tax Board</a>, for example) containing information used to calculate <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">income tax</a> or other taxes. Tax returns are generally prepared using <a href="/wiki/Form_(document)" title="Form (document)">forms</a> prescribed by the IRS or other applicable taxing authority. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Federal_returns">Federal returns</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=1" title="Edit section: Federal returns"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-More_citations_needed_section plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Tax_returns_in_the_United_States" title="Special:EditPage/Tax returns in the United States">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a> in this section. Unsourced material may be challenged and removed.</span> <span class="date-container"><i>(<span class="date">April 2011</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>Under the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> returns can be classified as either <i>tax returns</i> or <i>information returns</i>, although the term "tax return" is sometimes used to describe both kinds of returns in a broad sense. Tax returns, in the more narrow sense, are reports of tax liabilities and payments, often including financial information used to compute the tax. A very common federal tax form is IRS <a href="/wiki/Form_1040" title="Form 1040">Form 1040</a>. </p><p>A tax return provides information so that the taxation authority can check on the taxpayer's calculations, or can determine the amount of tax owed if the taxpayer is not required to calculate that amount.<sup id="cite_ref-Victor_1-0" class="reference"><a href="#cite_note-Victor-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> In contrast, an information return is a declaration by some person, such as a third party, providing economic information about one or more potential taxpayers.<sup id="cite_ref-Victor_1-1" class="reference"><a href="#cite_note-Victor-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Information_returns">Information returns</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=2" title="Edit section: Information returns"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Information returns are reports used to transmit information about income, receipts or other matters that may affect tax liabilities. For example, <a href="/wiki/Form_W-2" title="Form W-2">Form W-2</a> and <a href="/wiki/Form_1099" title="Form 1099">Form 1099</a> are used to report on the amount of income that an employer, independent contractor, broker, or other payer pays to a taxpayer. A company, employer, or party which has paid income (or, in a few cases, proceeds that may ultimately be determined not to be income) to a taxpayer is required to file the applicable information return directly with the IRS. A copy of the information return is also sent directly to the payee. These procedures enable the IRS to make reasonably sure that taxpayers report income correctly.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tax_returns">Tax returns</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=3" title="Edit section: Tax returns"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The filing of <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Federal tax</a> returns is required under federal law. Individuals who receive more than the statutory minimum amount of gross income must file.<sup id="cite_ref-Bulletin_3-0" class="reference"><a href="#cite_note-Bulletin-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The standard U.S. individual tax return is Form 1040. There are several variations of this form, such as the 1040EZ and the 1040A, as well as many supplemental forms. U.S. citizens and residents who realize gross income in excess of a specified amount (adjusted annually for inflation) are required by law to file Federal income tax returns (and pay remaining income taxes if applicable). Gross income includes most kinds of income regardless of whether the income arises from legitimate businesses. Income from the sale of illegal drugs, for example, is taxable. Many criminals, such as <a href="/wiki/Al_Capone" title="Al Capone">Al Capone</a>, are indicted not only for their non-tax crimes, but for failure to file Federal income tax returns (and pay income taxes). </p><p>Many Americans find the process of filling out the tax forms more onerous than paying the taxes themselves. A recent survey by Credello uncovered that only 13% of Americans file their taxes completely on their own and 53% rely on an online software system.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> Many companies offer free and paid options for reducing the tedious labor involved in preparing one's tax return. </p><p>For tax-filing season 2024, the IRS announced a pilot of <i>Direct File</i>, where people can calculate and submit their federal taxes and some state taxes in partnership with select state tax agencies for free. This initiative came as a result of the 2022 <a href="/wiki/Inflation_Reduction_Act" title="Inflation Reduction Act">Inflation Reduction Act</a>, signed into law by President <a href="/wiki/Joe_Biden" title="Joe Biden">Joe Biden</a>.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Preparation">Preparation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=4" title="Edit section: Preparation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_preparation_in_the_United_States" title="Tax preparation in the United States">Tax preparation in the United States</a></div> <p><a href="/wiki/TurboTax" title="TurboTax">TurboTax</a> is the most popular tax preparation software in the United States, holding a 66.6% market share of self-prepared returns in 2018. <a href="/wiki/H%26R_Block_at_Home" class="mw-redirect" title="H&R Block at Home">H&R Block at Home</a> (formerly <a href="/wiki/TaxCut" class="mw-redirect" title="TaxCut">TaxCut</a>) is the second most popular with a 14% share. Other popular tax software includes: <a href="/wiki/TaxACT" class="mw-redirect" title="TaxACT">TaxACT</a> at 7%, <a href="/w/index.php?title=Tax_Hawk&action=edit&redlink=1" class="new" title="Tax Hawk (page does not exist)">Tax Hawk</a> (including <a href="/wiki/FreeTaxUSA" class="mw-redirect" title="FreeTaxUSA">FreeTaxUSA</a>) at 5.9%, <a href="/wiki/Credit_Karma" title="Credit Karma">Credit Karma</a>'s free tax software (now owned by <a href="/wiki/Intuit" title="Intuit">Intuit</a>/TurboTax) at 1.7%, and <a href="/wiki/TaxSlayer" title="TaxSlayer">TaxSlayer</a> at 1.5%.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>In some countries, the tax agency provides a prefilled return to streamline the process, but the United States has failed to adopt these technologies as of 2013 after lobbying by tax preparation companies like <a href="/wiki/Intuit" title="Intuit">Intuit</a>.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> A similar reform was unsuccessfully attempted in California, after a pilot known as <a href="/wiki/CalFile#ReadyReturn" title="CalFile">ReadyReturn</a>.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Deadline">Deadline</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=5" title="Edit section: Deadline"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The annual deadline to file one's Federal individual income tax return is April 15. The IRS lists scenarios for which <a href="/wiki/Tax_Day" title="Tax Day">Tax Day</a> does not follow this standard deadline - Taxpayers can file an extension where the taxes owed must be paid by April 15 but the completed tax return filed by October 15.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Proof_of_timely_filing">Proof of timely filing</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=6" title="Edit section: Proof of timely filing"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div><ol><li>A return that is <b>mailed</b> to the IRS is timely filed if it is delivered on or before its due date, that is April 15. A return with a U.S. postmark, which is delivered after its due date, is considered timely filed if: <div><ul><li>the date of the postmark is no later than the due date;</li><li>the return was properly addressed;</li><li>the return had proper postage.</li></ul></div> The timely filing, timely mailing rule requires that the return be postmarked within the prescribed filing period. Thus, an individual return postmarked April 16 and received on April 20 is considered filed on April 20.</li><li>A return delivered by a <b>designated private carrier</b> is timely if the carrier marks or records the return no later than the due date of the return. The IRS can designate a private carrier if the carrier: <div><ul><li>is available to the general public;</li><li>is as timely and reliable as U.S. first class mail;</li><li>records the date on which the package was given to it for delivery;</li><li>satisfies other conditions.</li></ul></div> The IRS has identified DHL Express, Federal Express, and United Parcel Service as designated carriers.</li><li>A return delivered by <b>other means</b> than the U.S. mail or a designated private carrier must be delivered to the appropriate IRS office on or before its due date to be timely.</li><li>An <b>electronically-filed</b> return with a timely electronic postmark is timely filed, provided that the return is filed in the manner prescribed for electronic returns. An electronic postmark is a record of the date and time, in the taxpayer's time zone, that an authorized electronic return transmitter receives the e-filed document on its host system.</li></ol></div> <div class="mw-heading mw-heading2"><h2 id="Amended_return">Amended return</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=7" title="Edit section: Amended return"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A taxpayer who finds a mistake on a previously filed individual income tax return can file corrections with <a href="/wiki/Form_1040X" class="mw-redirect" title="Form 1040X">Form 1040X</a>. </p><p>In the United States, taxpayers may file an amended return with the Internal Revenue Service to correct errors reported on a previously paid tax return. Typically a taxpayer does not need to file an amended return if he or she has math errors as the IRS will make the necessary corrections. For individuals, amended returns are filed using <a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-pdf/f1040x.pdf">Form 1040X</a>, Amended U.S. Individual Income Tax Return. In some cases taxpayers may use <a rel="nofollow" class="external text" href="http://www.amendedtaxreturn1040x.com/irs-amended-return/">Form 1045</a>, for example, to carry back a Net Operating Loss to a prior tax period. Form 1045 is generally processed much faster than Form 1040X. </p> <div class="mw-heading mw-heading2"><h2 id="Privacy_and_public_disclosure">Privacy and public disclosure</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=8" title="Edit section: Privacy and public disclosure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax return laws generally prohibit disclosure of any information gathered on a state tax return.<sup id="cite_ref-Glee_10-0" class="reference"><a href="#cite_note-Glee-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Likewise, the federal government may not (with certain exceptions) disclose tax return information without the filer's permission,<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> and each federal agency is also limited in how it can share such information with other federal agencies.<sup id="cite_ref-Glee_10-1" class="reference"><a href="#cite_note-Glee-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>Occasionally there have been efforts in Congress to require tax returns to be open to public inspection. For example, Senators <a href="/wiki/Robert_M._La_Follette_Sr." class="mw-redirect" title="Robert M. La Follette Sr.">Robert M. La Follette</a> and <a href="/wiki/George_W._Norris" title="George W. Norris">George W. Norris</a> supported such legislation, applicable to both individual and corporate returns, and public disclosure for wealthy taxpayers was required from 1923 to 1926.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> Presidential candidates have sometimes <a href="/wiki/United_States_presidential_election#Financial_disclosures" title="United States presidential election">voluntarily released their tax returns</a>. </p><p>The IRS occasionally has seen "<a href="/wiki/Fifth_Amendment_to_the_United_States_Constitution" title="Fifth Amendment to the United States Constitution">Fifth Amendment</a>" returns from people who accurately report their annual income and tax liability but refuse to reveal the source of the funds on the grounds that such a statement would tend to incriminate the individual. </p> <div class="mw-heading mw-heading2"><h2 id="List_of_common_forms">List of common forms</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=9" title="Edit section: List of common forms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/IRS_tax_forms" title="IRS tax forms">IRS tax forms</a></div> <p>Examples of common Federal tax returns (and, where noted, information returns) include: </p><p><b>Transfer taxes</b> </p> <ul><li><a href="/w/index.php?title=Form_706&action=edit&redlink=1" class="new" title="Form 706 (page does not exist)">Form 706</a>, U.S. Estate Tax Return;</li> <li><a href="/w/index.php?title=Form_709&action=edit&redlink=1" class="new" title="Form 709 (page does not exist)">Form 709</a>, U.S. Gift (and Generation-Skipping Transfer) Tax Return;</li></ul> <p><b>Statutory excise taxes</b> </p> <ul><li><a href="/w/index.php?title=Form_720&action=edit&redlink=1" class="new" title="Form 720 (page does not exist)">Form 720</a>, Quarterly Federal Excise Tax Return;</li> <li><a href="/w/index.php?title=Form_2290&action=edit&redlink=1" class="new" title="Form 2290 (page does not exist)">Form 2290</a>, Heavy Vehicle Use Tax Return;</li> <li><a href="/w/index.php?title=Form_5330&action=edit&redlink=1" class="new" title="Form 5330 (page does not exist)">Form 5330</a>, Return of Excise Taxes Related to Employee Benefit Plans;</li></ul> <p><b>Employment (payroll) taxes</b> </p> <ul><li><a href="/w/index.php?title=Form_940&action=edit&redlink=1" class="new" title="Form 940 (page does not exist)">Form 940</a>, Employer's Annual Federal Unemployment (FUTA) Tax Return;</li> <li><a href="/w/index.php?title=Form_941&action=edit&redlink=1" class="new" title="Form 941 (page does not exist)">Form 941</a>, Employer's Quarterly Federal Tax Return;</li></ul> <p><b>Income taxes</b> </p> <ul><li><a href="/wiki/Form_1040" title="Form 1040">Form 1040</a>, U.S. Individual Income Tax Return;</li> <li><a href="/wiki/Form_1040A" class="mw-redirect" title="Form 1040A">Form 1040A</a>, U.S. Individual Income Tax Return;</li> <li><a href="/wiki/Form_1040EZ" class="mw-redirect" title="Form 1040EZ">Form 1040EZ</a>, Income Tax Return for Single and Joint Filers with No Dependents;</li> <li><a href="/wiki/Form_1041" class="mw-redirect" title="Form 1041">Form 1041</a>, U.S. Income Tax Return for Estates and Trusts (for 1993 and prior years, this was known as "U.S. Fiduciary Income Tax Return");</li> <li><a href="/w/index.php?title=Form_1065&action=edit&redlink=1" class="new" title="Form 1065 (page does not exist)">Form 1065</a>, U.S. Return of Partnership Income (for 1999 and prior years, this was known as "U.S. Partnership Return of Income") (information return);</li> <li><a href="/wiki/Form_1099" title="Form 1099">Form 1099</a> series (various titles) (information return);</li> <li><a href="/wiki/Form_W-2" title="Form W-2">Form W-2</a> (information return);</li> <li><a href="/wiki/Form_1120" class="mw-redirect" title="Form 1120">Form 1120</a>, U.S. Corporation Income Tax Return;</li> <li><a href="/w/index.php?title=Form_1120S&action=edit&redlink=1" class="new" title="Form 1120S (page does not exist)">Form 1120S</a>, U.S. Income Tax Return for an <a href="/wiki/S_Corporation" class="mw-redirect" title="S Corporation">S Corporation</a>;</li> <li><a href="/w/index.php?title=Form_2290&action=edit&redlink=1" class="new" title="Form 2290 (page does not exist)">Form 2290</a>, Heavy Highway Vehicle Use Tax Return;</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=10" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Affordable_Care_Act_tax_provisions" title="Affordable Care Act tax provisions">Affordable Care Act tax provisions</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></li> <li><a href="/wiki/Tax_return_(Australia)" class="mw-redirect" title="Tax return (Australia)">Tax return (Australia)</a></li> <li><a href="/wiki/Tax_return_(Canada)" class="mw-redirect" title="Tax return (Canada)">Tax return (Canada)</a></li> <li><a href="/wiki/Tax_return_(United_Kingdom)" class="mw-redirect" title="Tax return (United Kingdom)">Tax return (United Kingdom)</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=11" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Victor-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-Victor_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Victor_1-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">Victor Thuronyi, <a rel="nofollow" class="external text" href="https://books.google.com/books?id=ab4Q9tktrX0C&pg=PA103"><i>Tax Law Design and Drafting</i>, Volume 1, page 103</a>(International Monetary Fund 1996).</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFStross2010" class="citation news cs1">Stross, Randall (January 23, 2010). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2010/01/24/business/24digi.html">"Why Can't the I.R.S. Help Fill in the Blanks?"</a>. <i>The New York Times</i><span class="reference-accessdate">. Retrieved <span class="nowrap">May 18,</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Why+Can%27t+the+I.R.S.+Help+Fill+in+the+Blanks%3F&rft.date=2010-01-23&rft.aulast=Stross&rft.aufirst=Randall&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2010%2F01%2F24%2Fbusiness%2F24digi.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+returns+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-Bulletin-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-Bulletin_3-0">^</a></b></span> <span class="reference-text">Treasury Department, Internal Revenue Service. <i><a rel="nofollow" class="external text" href="https://books.google.com/books?id=mfxjCI_EKK0C&pg=PA829">Internal Revenue Cumulative Bulletin 2005-1, January-June</a></i>, page 829 (Government Printing Office 2005).</span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.credello.com/financial-resources/trending/tax-stress-return-survey/">"The top stressor for people after they file their tax refunds"</a>. <i>Credello</i>. 2022-05-12<span class="reference-accessdate">. Retrieved <span class="nowrap">2022-06-28</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Credello&rft.atitle=The+top+stressor+for+people+after+they+file+their+tax+refunds&rft.date=2022-05-12&rft_id=https%3A%2F%2Fwww.credello.com%2Ffinancial-resources%2Ftrending%2Ftax-stress-return-survey%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+returns+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHussein" class="citation news cs1">Hussein, Fatima. <a rel="nofollow" class="external text" href="https://apnews.com/article/income-taxes-irs-filing-season-tax-3183677b56af696bd5e005fa01388f79">"The IRS is launching a direct file pilot program for the 2024 tax season — here is how it will work"</a>. <i>AP News</i><span class="reference-accessdate">. Retrieved <span class="nowrap">29 January</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=AP+News&rft.atitle=The+IRS+is+launching+a+direct+file+pilot+program+for+the+2024+tax+season+%E2%80%94+here+is+how+it+will+work&rft.aulast=Hussein&rft.aufirst=Fatima&rft_id=https%3A%2F%2Fapnews.com%2Farticle%2Fincome-taxes-irs-filing-season-tax-3183677b56af696bd5e005fa01388f79&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+returns+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.propublica.org/article/turbotax-bid-to-buy-free-tax-prep-competitor-might-violate-antitrust-law-experts-say">"TurboTax's Bid to Buy Free Tax Prep Competitor Might Violate Antitrust Law, Experts Say"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=TurboTax%27s+Bid+to+Buy+Free+Tax+Prep+Competitor+Might+Violate+Antitrust+Law%2C+Experts+Say&rft_id=https%3A%2F%2Fwww.propublica.org%2Farticle%2Fturbotax-bid-to-buy-free-tax-prep-competitor-might-violate-antitrust-law-experts-say&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+returns+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.nytimes.com/2015/04/16/technology/personaltech/turbotax-or-irs-as-tax-preparer-intuit-has-a-favorite.html">Would You Let the I.R.S. Prepare Your Taxes?</a>. <i>NY Times</i>.</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.npr.org/2017/03/29/521954033/stanford-professor-loses-political-battle-to-simplify-tax-filing-process">"Stanford Professor Loses Political Battle to Simplify Tax Filing Process"</a>. <i>NPR.org</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=NPR.org&rft.atitle=Stanford+Professor+Loses+Political+Battle+to+Simplify+Tax+Filing+Process&rft_id=https%3A%2F%2Fwww.npr.org%2F2017%2F03%2F29%2F521954033%2Fstanford-professor-loses-political-battle-to-simplify-tax-filing-process&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+returns+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/taxtopics/tc301.html">"Tax Topics - Topic 301 - When, Where, and How to File"</a>. IRS<span class="reference-accessdate">. Retrieved <span class="nowrap">24 December</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Topics+-+Topic+301+-+When%2C+Where%2C+and+How+to+File&rft.pub=IRS&rft_id=https%3A%2F%2Fwww.irs.gov%2Ftaxtopics%2Ftc301.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax+returns+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-Glee-10"><span class="mw-cite-backlink">^ <a href="#cite_ref-Glee_10-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Glee_10-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">Glee Harrah Cady, Pat McGregor. <i><a rel="nofollow" class="external text" href="https://books.google.com/books?id=WXVc9I_9nlsC&pg=PA373">Protect Your Digital Privacy: Survival Skills for the Information Age</a></i>, pages 373 and 380 (Que Publishing, 2002).</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text">See generally <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6103">§ 6103</a>.</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text">Roy Gillispie Blakey, Gladys C. Blakey. <i><a rel="nofollow" class="external text" href="https://books.google.com/books?id=KYQi9U62jG0C&pg=PA119">The Federal Income Tax</a></i>, page 119 (The Lawbook Exchange 2006).</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text">W. Elliot Brownlee. <i><a rel="nofollow" class="external text" href="https://books.google.com/books?id=If2T5ZaFxIEC&pg=PA97">Federal Taxation in America: A Short History</a></i>, page 97 (Cambridge University Press 2004).</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_returns_in_the_United_States&action=edit&section=12" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Federal laws requiring the filing of income tax returns: </p> <ul><li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6011">§ 6011</a></li> <li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/6012">§ 6012</a></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1&useformat=desktop" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Tax_returns_in_the_United_States&oldid=1239170607">https://en.wikipedia.org/w/index.php?title=Tax_returns_in_the_United_States&oldid=1239170607</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Taxation_in_the_United_States" title="Category:Taxation in the United States">Taxation in the United States</a></li><li><a href="/wiki/Category:IRS_tax_forms" title="Category:IRS tax forms">IRS tax forms</a></li><li><a href="/wiki/Category:Tax_forms" title="Category:Tax forms">Tax forms</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_with_empty_Wikidata_description" title="Category:Short description with empty Wikidata description">Short description with empty Wikidata description</a></li><li><a href="/wiki/Category:Articles_needing_additional_references_from_April_2011" title="Category:Articles needing additional references from April 2011">Articles needing additional references from April 2011</a></li><li><a href="/wiki/Category:All_articles_needing_additional_references" title="Category:All articles needing additional references">All articles needing additional references</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 7 August 2024, at 18:30<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. 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