In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.

没有扣缴义务人的，由纳税义务人自行申报纳税。

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A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself.

在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。

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Currently, no one can file a tax return directly through the IRS' Web site.

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About one-third of those who file federal income tax returns end up owing no federal income tax at all.

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For tax documents, usually there is no need to keep them longer than four years after the date that you file your tax returns, unless it was some really funky transaction that you are particularly worried about.

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