Many Americans are required to report to the IRS any income they received during the preceding fiscal year. Veterans, retirees, and some low-income families are among the groups who are exempt from filing tax returns unless they want to be eligible for certain forms of income subsidies. Others could put off filing their tax return and making any outstanding payments until the very last minute. Some people might think it's difficult to file a tax return, while others might believe they shouldn't have to pay income tax. Income tax returns can be submitted either on paper or electronically in the US.