About

Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or other taxes.

Tax returns are generally prepared using forms prescribed by the IRS or other applicable taxing authority. The forms have been described by BBC journalist Greg Wood as “a work of outstanding complexity” and having been “compiled by a cunning, but ultimately stupid, specialist in the art of torture.”