The annual income tax return is a document that individuals, partnerships, and corporations must file with the Internal Revenue Service (IRS) every year. It is used to report income and calculate the amount of tax owed or refund due.

The forms and instructions are available on the IRS website and include instructions for completing the form. Individuals must file an annual income tax return if their gross income is greater than the amount of their standard deduction. This includes income from wages, salaries, tips, self–employment, investments, and other sources.

The information reported on the return is used to calculate the amount of tax owed or refund due. Partnerships must file an annual income tax return to report their income and expenses. This includes income from investments, business activities, and other sources. The information reported on the return is used to calculate the amount of tax owed or refund due. Corporations must file an annual income tax return to report their income and expenses. This includes income from investments, business activities, and other sources. The information reported on the return is used to calculate the amount of tax owed or refund due.