Return Information Law and Legal Definition

The term "return information" means information regarding a taxpayer’s return. It includes taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over assessments, or tax payments; details regarding examination, investigation, or processing of taxpayer's return; any part of any written determination or any background file document relating to such written determination which is not open to public inspection; and any advance pricing agreement entered into by a taxpayer and the Secretary and any background information related to such agreement or any application for an advance pricing agreement. However, return information does not include data in a form which cannot be associated with a particular taxpayer. [26 USCS § 6103 (b) (2)].