Also known as: tax returns · income tax return
Written by attorneys · grounded in primary & secondary sources — see below
An official document filed with a taxing authority that reports a taxpayer's income, deductions, exemptions, and credits to calculate tax liability or entitlement to a refund.
Tara Tran operates a hotel and faces a lodging impact fee calculated as a percentage of room revenue. The fee arrives with her annual income tax return and varies with reported revenue regardless of any subsidy program. Because the IRS collects the exaction through the return process and it generates substantial revenue, the fee operates as a tax under constitutional standards.
Tyler Taylor serves as independent counsel investigating a public official. Taylor files a formal request to inspect the official's original tax return held by the IRS. The statute authorizes the inspection as part of the counsel's enumerated powers, allowing review without violating confidentiality rules.
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Tanner Thompson faces a complaint alleging he willfully filed a false tax return. The magistrate reviews detailed factual allegations in the complaint to determine whether probable cause exists. The court distinguishes the level of specificity required for tax offenses from simpler possession crimes.
Tracy Torres must file both a federal income tax return and a separate state return under parallel registration schemes. The federal statute does not preempt the state requirement because the two obligations can stand consistently without conflict.
Timothy Tang checks a box on his individual income tax return authorizing a one-dollar contribution to the Presidential Election Campaign Fund. The designation routes general revenues into accounts for nominating conventions and general election campaigns without increasing his tax liability.
Tori Taylor and her partner held themselves out as spouses, reared children, and filed joint income tax returns during their relationship. After separation, the court considers the joint returns as evidence of their conduct when determining property rights arising from the nonmarital partnership.
A monetary exaction functions as a tax when the IRS collects it with income tax returns, the amount varies with income or revenue, and the measure is expected to raise substantial revenue. Constitutional characterization turns on the practical operation and effect of the exaction rather than the label Congress assigns.
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The government may require individuals to keep records and file returns as part of a neutral administrative scheme. A person may still invoke the Fifth Amendment to refuse to answer specific incriminating questions on the forms.
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A limited partnership must keep copies of its federal, state, and local income tax returns and reports for the three most recent years. Partners may inspect these records as part of their inspection rights.
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A witness does not waive the privilege against self-incrimination for testimony that relates only to character for truthfulness. Cross-examination about skimming tips and failing to report income on tax returns falls on the character side of the line and remains protected.
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…financed from general revenues in the aggregate amount designated by individual taxpayers, under § 6096, who on their income tax returns may authorize payment to the Fund of one dollar of their tax liability in the case of an individual return or two dollars in the case of a joint return. The Fund consists of three separate…