Which of the following is NOT considered a vital record?

Vital records are official documents that are essential for legal and administrative purposes, often related to life events. They typically include documentation of significant events such as births, deaths, marriages, and divorces. Each of the first three options—death certificates, marriage certificates, and divorce certificates—are recognized as vital records because they document critical life events that can affect a person's legal status or rights.

In contrast, a tax return does not fit this classification. While it is an important document for personal finance and tax obligations, it does not record a vital life event nor does it serve as a legal document that affects a person's civil status. Consequently, a tax return is excluded from the category of vital records, making it the correct answer in this context. This distinction clarifies which documents are designated as vital records and emphasizes the legal importance of the others listed.