### Question
How is the term individual income tax return defined?


### Answer
The term **individual income tax return** is defined in *26 U.S.C. § 6011* as the following:

> any return of the tax imposed by subtitle A on individuals, estates, or trusts

#### Citation:
  - *26 U.S.C. § 6011*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART II-TAX RETURNS OR STATEMENTS > Subpart A-General Requirement**

