A more thorough explanation:

Definition: A separate return is a type of tax return that is filed by an individual or entity to report their income, deductions, and exemptions, and to calculate their tax liability.

For example, if a married couple decides to file separate tax returns instead of a joint return, each spouse would file their own separate return.

This type of return is important because it allows individuals or entities to report their own income and deductions separately, rather than combining them with another person or entity. This can affect the amount of tax owed, as well as eligibility for certain tax credits and deductions.