Information Return Law and Legal Definition

Information return is a return that provides information to the tax collector but does not compute the tax liability. It is a return required by tax law of an employer, bank, corporation, etc. of the amounts paid by way of wages, salaries, interest, dividends, etc. to employees, customers, stockholders, etc.

Only when an information return is filed with respect to oneself is the filer's identity entitled to the statutory protections. [Ryan v. Bureau of Alcohol, Tobacco & Firearms, 715 F.2d 644 (D.C. Cir. 1983)].