An income tax return is a form that individuals and businesses submit to the government to report their earnings and calculate their tax obligations. This document 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 that taxpayers comply with tax laws. The information provided is used by the Internal Revenue Service (IRS) in the United States, or similar agencies in other countries, to assess and collect taxes owed.