Income tax in the United States
Every year, most people in the United States must file a report of their income from the year, their deductions, credits, and any other special tax issues.  This report is called a tax return. The tax return helps work out what a person might owe the government in taxes.  On the other hand, if a person has been paying their taxes bit by bit, the government may owe them money.  This is called a tax refund.