It depends on the size of the tank. Number of drains and returns, size of drains and returns, all depends on how big the tank is and how much flow you want.
You can install interior overflow walls, and have the tank drilled behind them. That allows for all the plumbing to be hidden inside the tank, with no pipes outside of the tank or stand. However it decreases the amount of available space inside the tank.
Or you can simply drill holes in the bottom, sides, or back, and run plumbing outside of the tank. This works good for built-in applications, where you won't be seeing behind the tank except for maintenance purposes. This maximizes available space inside the aquarium.
You generally want to have overflows that can draw from multiple levels of the aquarium, or else use powerheads to keep any solids suspended until the overflows can pull them down to the sump. You need large enough or numerous enough overflows to handle the amount of water your pump is sending up to the tank. You need return pipes that are sized correctly for the pump you'll be using. And you can set up the return pipes any way you want.