An Individual Income Tax Return is a form used by individuals to report their income, expenses, and other tax-related information to the Internal Revenue Service (IRS) in the United States. This return helps determine how much tax an individual owes or how much of a refund they may receive. Typically, individuals must file their tax returns annually, detailing various sources of income such as wages, dividends, and interest. The most common form used is Form 1040, which allows taxpayers to claim deductions and credits that can reduce their overall tax liability.