An income tax return is a form that individuals and businesses file with the government to report their earnings and calculate their tax obligations. It includes information about income, deductions, and credits, which can affect the amount of tax owed or the refund received. Filing an income tax return is typically required annually, and it helps ensure compliance with tax laws. The information provided is used by tax authorities, such as the Internal Revenue Service (IRS) in the United States, to assess whether the correct amount of tax has been paid.