In United states, the Form 1040 are used by U.S. taxpayers to file an annual income tax return, hence, it should be filled by Sarah to gets a refund from the IRS, if there is any.
This refers to the reimbursement made to the taxpayers who have overpaid their taxes often due to having employers withholding too much from paychecks.
An example of an Income tax refund is when the excess tax paid by the taxpayer is refunded back by the Income Tax Department. E.g. Tax payable = $10,000 but paid $15,000, the tax return will equals $5,000.
Here, the case is different because there are no excess tax remittance, hence, the claim for tax refund is baseless.
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