An Individual Tax Return is a form that individuals use to report their income, expenses, and other tax-related information to the Internal Revenue Service (IRS) in the United States. This document helps determine how much tax an individual owes or if they are eligible for a refund. Typically, individuals must file their tax returns annually, usually by April 15. The most common form used is the Form 1040, which allows taxpayers to detail their earnings, claim deductions, and report any credits. Filing an accurate tax return is essential for compliance with tax laws.