Answer:
federal tax returns are filled by individuals who are self employed and also by employers for those who are not self employed
Step-by-step explanation:
A federal tax return is a document/ form filled and submitted to the taxation office for the taxation authority to enable the calculations of the amount of tax been paid or owed by the tax payer.
It is the duty of employers of labor to withhold and remit Federal income tax from employees wages, and in the case where the amount withheld by the employer is too much. the taxation authority having done the recalculations will return the amount in excess to the employee