An income tax return is a document filed by individuals or businesses with the government to report their income, expenses, and tax liabilities for a specific period, typically a calendar year. Income tax returns are filed with the relevant tax authority in the country where the individual or business is located.

The purpose of filing an income tax return is to report all sources of income, including wages, salaries, self-employment income, investment income, and other sources of income. The tax return also includes deductions and credits that the taxpayer is eligible for, which can reduce the amount of taxes owed.

In some countries, individuals and businesses are required to file income tax returns, while in others, it may be voluntary. The deadline for filing income tax returns varies depending on the country and the type of taxpayer.

Filing an income tax return can be a complex process, and many individuals and businesses seek the assistance of tax professionals or use tax software to ensure accuracy and compliance with tax laws and regulations. Failure to file an income tax return or filing an incorrect or incomplete return can result in penalties and fines.