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The <form> tag in xhtml inserts a form, and allows for associated objects (buttons, drop down boxes etc) to be inserted, into an html page.

between the opening and closing tags, there is typically text, asking the user to input or select from some data, along with the code allowing this process to occur. For example

<input type=”textfield” name=”UserName”>

to allow the user to enter their name into a text box.

Three important attributes can be entered within the opening tag:

Method: Such as “GET” or “POST” which dictates the method that is used to handle the data in sending it to the webserver

Action: The URL to which the data is to be sent

Enctype: The format in which the data is sent, whether as plaintext, ciphertext etc.

Sources:

http://www.topxml.com/xhtml/xhtml_tag_form.asp