At But Single Standard Deduction Tables Index What's New Who must file. You can no longer claim a Tax Refund. In some cases, the amount of income you can receive before you must file a tax return has Form () US Individual Income Tax Return for tax year Annual income tax return filed by citizens or residents of the United States. For details, see the Tax Computation Worksheet or the Tax Rate Schedules, later Select Your tax returns & documents to expand it if needed and select Download/print ret