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tax return | Wex | US Law | LII / Legal Information Institute
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tax return
Tax returns must be filed annually with tax agencies and include critical information regarding taxable income, claimed deductions, and claimed tax credits, which ends with their tax liability. The IRS Form 1040 (or 1040-SR) is used for individual returns. The IRS begins processing returns from the year prior in late January, with a standard deadline of April 15 (Tax Day), with extensions available to October 15 via Form 4868. Taxpayers abroad or in disaster-affected areas had alternative deadlines. Estimated tax payments follow a quarterly schedule throughout the year. All current-year forms and instructions are accessible at https://www.irs.gov/forms-instructions.
[Last reviewed in August of 2025 by the Wex Definitions Team]
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