Citizens file income taxes to ensure that they will receive a [refund/penalty] if they paid too much in taxes throughout the year. Employers supply a [W-2/W-4] to help citizens file their tax returns. Tax returns can by filed either by mail or [in person/online].
a) refund; W-2; online
b) refund; W-4; online
c) penalty; W-2; online
d) penalty; W-4; online
