Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or other taxes. Tax returns are generally prepared using forms prescribed by the IRS or other applicable taxing authority. In 2014 taxes and healthcare became complexly intertwined in the United States due to provisions of the Affordable Care Act that implemented a system of government subsidies (in the form of tax credits) for many individuals to purchase private health insurance.

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