This glossary has been developed in cooperation with
Publication 850 (CN-S)
(CN- numerous professional translators and editors. Its
(October 2007) purpose is to establish high standards for the quality
Cat. No. 50219Z of language usage, to promote uniformity in language
usage, and to minimize the risk of misinterpretation
of Chinese-language materials issued by the Internal
English-
English-
lish Revenue Service (IRS).
This glossary is being issued to, among other
Chinese things, provide a foundation for translation of federal
tax terminology. It provides Chinese equivalents
in simplified characters, used primarily in mainland
(Simplified) China, Singapore, and Malaysia. It must be noted
that invention and compromise are always involved in
Glossar y of
Glossary selecting words and phrases to describe certain tax
concepts that may have no precise equivalent in the
Chinese language or legal tradition.
Wor ds and
ords The terms in this glossary are among the most
commonly used in documents published by the IRS.
Phrases
Phrases They are first presented in English with Chinese
translations.
This glossary is not a legal document and none of
the terms found in it should be understood to change
the meaning of any provisions of law, regulations, or
any other authoritative precedent. Although a reader
may understand terms as translated to have particular
meanings, the legal meanings of the terms are
controlled by the law, regulations, and administrative
and judicial decisions. A periodic review is made
to determine whether any additions, deletions, or
revisions are needed.
Users are invited to send their comments via email
to: VTO@irs.gov
or to the following mailing address:
Internal Revenue Service
Virtual Translation Office
SE:W:CAR:MP:T:T:VTO Room 6526
1111 Constitution Ave., N.W.
Washington, DC 20224
·www.irs.gov
English to Chinese accounts receivable advance payment of earned
income credit
accrual
A accrual accounts advocate
abandoned spouse
after-tax basis
after-
accrual method
abandonment
age test
abandonment clause
accrued income agency (contractual)
()(
abatement of tax
accrued interest
agent (contractual)
ability to pay ()(
accrued taxes
absorption rate
agent-driver
agent-
activity engaged in for a profit
abusive tax shelter
additional child tax credit agreement
accelerated depreciation
Aid to Families with Dependent
additional taxes on qualified Children
accelerated notice and demand
plans (including IRAs) and other
tax-favored accounts
tax-
IRA
according to our records Alaska Permanent Fund
(IRA)
account alien resident card
adjusted gross income (AGI)
account, social security
alimony
adjusted itemized deductions
account statement allocate
accountant adjusted tax basis allocation
accounting method
allowances (W-4)
(W-
adjustments (W-4)(
accounting period )
adoption agency (W-4)
Alternate Trade Adjustment
accounts payable adoption agency fees Assistance (ATAA)
2 Publication 850 (CN-S)
alternative minimum tax Application for Taxpayer authorized IRS e-file provider
Identification Number for
Pending U.S. Adoptions
amended return auto tag
average tax rate
Amended U.S. Individual
Income Tax Return appraiser
award (prizes and awards)
arbitrators
amortized bond premium Archer MSA
B
amount realized back taxes
Archer MSAs and long-term
long-
care insurance contracts
announcement backpay
annual income area code backup withholding
annual leave Armed Forces Tax Guide bad debts
annualized income installment balance
arrangement
method
arrears balance sheet
annuity
bank draft
as you go basis
annuity bond
bank failure
assess
appeal (noun)
() banking day
assessment of tax
appeal (verb)
() bankruptcy
appeal rights assets
barter
applicant audit
barter exchange
Application for IRS Individual audit division
Taxpayer Identification Number bartering income
(ITIN)
audit of a return base cost
Application for Social Security
Card auditor basis
Publication 850 (CN-S) 3
benefits business carryover loss
bequest business expenses cash
bill business gifts cash basis
boilerplate
business loss
cash disbursement
business property
bona fide resident (for tax cash flow
purposes)
business trust
cash method
bond
by-product
by-
bond discount cash retirement
bond for payment of tax cash withdrawal
C
bond income cafeteria plan cashier's check
bond premium calendar year casualty
bond retirement casualty loss
candidate for a college degree
bookkeeper CD-ROM
CD-
capital assets
borrower certain government payments
capital base
box
() capital expenditures
certificate of alien claiming
bracket (tax) residence in the United States
capital gains
branch capital gains tax certificate of compliance
bring an action capital investment certificate of deposit (CD)
(CD)
broker capital loss certified public accountant
browser capital turnover charitable contribution
bus carry on a trade or business charitable organization
()
4 Publication 850 (CN-S)
checking account common-law marriage
common- coupon to deposit taxes (FTD)
child care community income
court costs
child support community property
court order
child tax credit compensation
cover by insurance
compensation for injuries
child with special needs (for Coverdell education savings
adoption) account
() compliance
co-worker
co-
claim
compute
credit for child care expenses
code number (computer)
computer
credit for the elderly or the
coding
disabled
computer processed,
computerized
collect (bring in revenue)
credit life insurance
collect (demand payment)
condominium
credit one's account
Collection Division
constructive receipt
credit reduction rate (FUTA)
college contest prize ()
()
contribution
commission-driver
commission-
credit union
Commissioner of the Internal contribution to capital
Revenue Service
cooperative housing Currency Transaction Report
commodities corporation
Currency Transaction Report
common carrier by Casinos
corporate tax
common law Customer Care Center
corporation
common-law employee
common- Customer Outreach Program
coupon book
Publication 850 (CN-S) 5
customs duties delinquent tax disabled
disclosure
delinquent taxpayer
D diskette
data demand for payment
disposition (of property)
()
data bank Department of Health and
distribution
Human Services
data entry (in a computer) Distribution from Pensions,
() Department of Labor
Annuities, Retirement or
Profit-Sharing Plans, IRAs,
Profit-
data transmission Department of the Treasury Insurance Contracts, etc.
Department of Veterans Affairs IRA
day care center
dependency test distributive share (partnership)
()
dealer (commercial)
dividend income
dependent
dealer (securities)
() dividends
dependent care assistance
death benefit payments
division (administration)
() ()
decree (judicial, final) dependent care expenses
( ) donation
decree (not final)
() depletion double declining balance
depreciation
deduction
deposit period ending on
(month, day, year) double taxation
default
()
depositor download (computers)
deferred compensation plan ()
depreciation draft
deferred income
direct deposit dual-status alien
dual-
deferred payment
disability benefits
deferred taxes due diligence
disability income exclusion
delinquent return dues (union)
()
6 Publication 850 (CN-S)
dwelling Employee's Daily Record of enter (data in a computer)
Tips ()
entertainment expenses
Employee's Daily Record of
Tips and Report to the Employer entry (on a return)
E ()
earned income
equitable relief
Employee's Report of Tips to
earned income credit Employer
equity (in property)
employer (adjective) ()
earned income tax credit ()
employer (noun) escrow
()
earned income test employer health plan
earning capacity employer identification number escrow funds
(EIN)
education credits
employer tax
estate
e-file
Employer's Supplemental Tax
Guide estate tax
elderly
estimated tax
employment agency
electronic filing
estimated tax payments
employment agency fees
Electronic Report of Tips
employment -related
employment-
electronic service estimated useful life
employment taxes
elementary school
everyday tax solutions
enact
eligibility requirements
examination (of a tax return)
endowment ()
excess contribution
enforced collection action
employee benefits excise taxes
enforcement of the law
employee savings plan
enrolled agent
employee tax executor
Publication 850 (CN-S) 7
exemption fax file a tax return
exemption from withholding Federal District Court file jointly
Exemptions, Standard Federal Employees Health
Deductions, and Filing Benefit Program file separately
Information
federal excise taxes file transfer protocol
experience rate file your return on or before
(month, day, year)
expire Federal Insurance Contribution
Act (FICA) filing of return
(FICA)
extended active duty
federal tax lien filing status
finance charge
federal tax on special fuels
F
Financial Crimes Enforcement
face value Network (FinCEN)
federal tax products on
failure to deposit CD-ROM
CD- (FinCEN)
financial institution
failure to pay penalty
fine (noun)
federal taxes
fair market value ( )
fiscal year
Federal Unemployment Tax Act
(FUTA)
fair rental value fishing income
Federal Unemployment Trust
farm Fund fixing-up expenses
fixing-
farm income federal use tax on civil aircraft flexible -benefit plan
flexible-
Farm Labor Contractor feedback flexible spending plan
Registration Act
fees flipchart
farm operator
fellowship
farmer follow up
field examination (audit)
farming ( ) ( food stamps
)
8 Publication 850 (CN-S)
for your records 2290 Heavy Highway Vehicle W-3 Transmittal of Wage and
Use Tax Return Tax Statements
2290 W-3
foreign account
W-3c Transmittal of Corrected
2848 Power of Attorney and Wage and Tax Statements
foreign earned income Declaration of Representative W-3c
2848 W-3c
foreign earned income 2848-D Tax Information
2848-
exclusion Authorization and Declaration W-4 Employee's Withholding
of Representative Allowance Certificate
2848-D W-4
foreign housing deduction W-4
8300 Report of Cash Payments W-5 Earned Income Credit
Over $10,000 Received in a Advance Payment Certificate
foreign tax Trade or Business W-5
8300 $10,000
foreign tax credit W-7 Application for IRS
8849 Claim for Refund of Excise Individual Taxpayer
Taxes Identification Number
8849 W-7
foreign travel
Publication 1244 Employee's foster child
form Daily Record of Tips and Report
to Employer
1244 founder (of a trust)
form letter ( )
Schedule A (1040) franchise
forms: A(1040)
Schedule H Household franchise tax
1040 U.S. Individual Income Employment Taxes
Tax Return H ( )
1040 U.S.
1040 SS-4 Application for Employer
SS- Free Internet Filing Homepage
Identification Number
1040A (same) SS-4
1040A
SS-8 Determination of
SS- fringe benefits
1040-ES Estimated Tax for
1040- Employee Work Status
Individuals for Purposes of Federal full-time employee
full-
1040-ES Employment Taxes
SS-8
1040EZ Income Tax Return for full-time job
full-
Single and Joint Filers With No
Dependents W-2 Wage and Tax Statement
1040EZ W-2 W-2 full-time student
full-
Publication 850 (CN-S) 9
furnace (heating unit) guaranteed issue highlights of tax changes
Guide to Free Tax Services
highway use tax
G hobby loss
gain realized
H
halfway house holder
gainful employee
handicapped holder of record
gainful employment
handout holding period
garnishments
hardship case holiday
general partner head of household home
geothermal well health benefits homeland security
gift health coverage home loan
gift tax Health coverage tax credit homeworker
health insurance Hope credit
goodwill
( )
Health Insurance Credit hospital insurance benefits tax
grace period
Eligibility Certificate (Medicare)
(Medicare)
grantor (of a trust) Health Insurance Credit for houseboat
Eligible Recipients
gross income household
health insurance policy
gross profit household appliances
hearing aid
Household Employer's Tax
gross receipts hearing impaired Guide
group life insurance Heavy Highway Vehicle Use
Tax Return Household Employment Taxes
group plan
( ) ( high school housewife
)
10 Publication 850 (CN-S)
housing allowance individual taxpayer identification Internal Revenue Service (IRS)
number (ITIN) for aliens
inventory
information return
investment tax credit
I
Information to Claim
impose a tax Earned Income Credit After Investor Reporting of Tax
Disallowance Shelter Registration Number
in-law
in-
invoice
income inheritance
involuntary conversions
income averaging inheritance tax ( )
issue (a check)
income-splitting
income- initial markup ( ) ( )
item
injury
income subject to tax (taxable
income) itemize
innocent spouse
itemized deductions
income tax
innocent spouse relief
items of tax preference
incur (expense)
( ) input
incur (obligation)
( ) ( ) installment
incur (a penalty) J
( ) insulation
jeopardy assessment
independent contractor
insurance broker
individual estimated tax joint account
intangible assets
joint and survivor annuity
individual income interest (in a partnership)
( )
individual income tax interest (on money) joint return
individual retirement account interest holder (in property) joint venture
(IRA) ( )
(IRA) interest income juror
individual retirement
arrangement (IRA) interest rate jury
Publication 850 (CN-S) 11
jury duty lender loss of income
lessee, tenant low income
K lessor lump sum
keep records
letterhead
keyboard
levy M
kickback maintenance (buildings)
levy (on a bank account)
( )
, ( )
kind of tax ( )
levy on wages
maintenance (of a household)
(
( )
)
make payment to
liabilities
...
L
marginal cost
landlord lien
marginal revenue
late filing penalty life annuity
marginal tax rate
late payment penalty life insurance policy
lifetime learning credit mark-up
mark-
law enforcement officer
marriage certificate
law enforcement personnel
limited distribution
master file
layoff
limited partnership
master's degree in
lease-sale
lease-
living trust
Medicaid
legal expenses (for official
loan origination fees
stamps and seals, marshall
services, etc.)
( Medical Assistance Program
) lockout
legal expenses (for services of Medicare
an attorney) lookback period for calendar ( )
year
legal person merger
legal services plan long-term
long- meter
12 Publication 850 (CN-S)
migrant worker negligence penalty office examination (audit)
(
mileage rate net earnings from )
self-employment
self- old age pension
minimum payment
net income on-the-job training course
on-the-
minimum wage
net operating loss operating cost
miscellaneous expenses
net operating loss carryback optical scanner
mobile home
(forward)
( optional mileage allowance
modified adjusted gross income
)
(MAGI)
net profit
optional tax
money order
newsletter fund
ordinary and necessary
monthly payments
nominal value
mortgage
out-of-pocket (actual) expenses
out-of-
nonstatutory stock option ( )
mortgage interest
outside salesperson
nonwork day
mortgagee
overpayment
North American Free Trade
mortgagor Agreement (NAFTA)
(NAFTA)
motor home note
P
moving expenses notice of levy Paperwork Reduction Act
multinational corporation nursing care parent company
multiple support nursing home part-time employee
part-
mutual fund part-time student
part-
partner
O
obsolescence partnership
N
natural disaster offer in compromise partnership interest
Publication 850 (CN-S) 13
passive activity loss personal exemptions premature withdrawal
personal expenses premium
password
personal holding company prepaid income
patronage dividends
personal property (vs. prepayment penalty
pay as you go system business)
Presidential Election Campaign
pay period (vs. ) Fund
personal property (vs. real
paymaster estate) pretax
payment personal property tax
principal (contract)
( )
payment-voucher
payment- personal service income
principal place of business
payroll
personal use property private industry
penalty
Privacy Act
petitioner, applicant
penalty for premature
withdrawal private foundation
phaseout (of exemption)
penalty for underpayment prize (prizes and awards)
piecework
penalty for underpayment of professional preparer
estimated tax portfolio interest
profit
postal money order
pension
profit and loss statement
potential eligible individual
Pension Benefit Guaranty
Corporation (PBGC) profit-seeking activity
profit-
power of attorney
beneficiaries
profit sharing plan
pension plan preaddressed envelope
promissory note
per capita preaddressed label
proof of credit (for credit rating
per diem prefabricated purposes)
( )
periodic payments pre-existing exclusions
pre- ( )
14 Publication 850 (CN-S)
property tax real estate tax reportable income
provider of medical care reasonable cause residency test
public law reasonable expenses residential property (home)
public retirement system recapture residential rental property
recapture clause retail price
public utility
recognized gain retailer
push button telephone
record retained tax
records (substantiation) retirement
Q ( )
qualified redeem a bond retirement income
refinancing retirement income ceiling
qualified health coverage
refresher course retirement or pension plan
qualified health plan
refund of tax return
qualified plan
register (an automobile) (verb) revenue agent
qualified reinvestment plan (of
a public utility) ( )
revenue officer
regulated investment company
revenue procedure
qualify regulations
revenue ruling
qualifying widower related companies
revenue sharing
related taxpayers
revolving account
relatives
R
railroad retirement rollover
remittance (of funds)
Railroad Retirement Tax Act remuneration
royalty
real estate rent
Publication 850 (CN-S) 15
self-employment
self- sick pay
S self-employment retirement
self- small business
plan
sailing permit
Small Business Administration
(SBA)
salary self-employment tax
self- (SBA)
small business (S) corporation
sale or exchange semiweekly depositor
small businessman
sales tax separate income (in a
community property state)
( small tax case procedure
salvage value
)
separate maintenance social security
sanction (noun)
( )
separate property (in a social security benefits
community property state)
savings and loan association
(
) sole proprietor
savings bond
serve a summons
Schedule A (1040) special assessment
Service Center ( )
(1040 ) A
scholarship settlement date
special withholding allowance
school bonds severance pay
specific charge-off method
charge-
seasonal unemployment share accounts (as in credit
standard deduction
unions)
section (administration) ( )
( ) standard mileage rate
share-farming
share-
securities
shareholder State Children's Health
Insurance Program (SCHIP)
Securities and Exchange
Commission shares of stock
State Insurance Agency
sheltered workshop
seize state taxes
seizure short-term
short- State Workforce Agency
self-employed worker
self- sick leave statute of limitations
16 Publication 850 (CN-S)
statutory lien tax dispute
stepchild T tax evasion
tangible assets
tax-exempt income
tax-
stock dividends
tangible personal property
tax exemption
stock option plan
tax (adjective)
tax form
stock purchase plan
tax (for general revenue)
( ) tax haven country
straight-line depreciation
straight-
tax (for special funds)
( ) tax home
strike benefits
tax account information
tax incentive
subject to withholding
tax auditor
subsidy tax liability
tax base
summary of income and tax loophole
deductions tax benefit
tax on gambling winnings
summons tax bill
tax package and instructions
supplemental Medicare tax bracket
insurance for the aged
Medicare tax penalty
tax computation
support (personal)
() tax period
tax computation worksheet
support test
tax policy
tax counseling for the elderly
supporting documents
tax preference items
supporting form tax court
tax preparer
surcharge tax credit
tax rate
surtax tax deferred income
tax rate schedule
surviving spouse tax deposit coupon book
tax rebate
Publication 850 (CN-S) 17
tax relief taxpayer identification number Trade Adjustment Assistance
(TIN) (TAA) participants
(TIN) (TAAP)
trade or business
tax relief for victims of terrorist
attacks technical school
trade-import firm
trade-
Temporary Assistance for
Needy Families (TANF) trade readjustment assistance
tax return (TANF)
temporary seasonal workers (
)
tax shelter
tenant trailer
tax statement (bill)
tentative credit transferor (trusts)
( )
tax status
term (time) travel allowance
tax table third party travel expenses
tax table income third-party designee
third- traveling salesperson
Treasury bill
tax treatment (of community third-party payer
third-
income)
( ) Treasury bond
tie-breaking rule
tie-
tax withheld at source
Treasury Department ( U.S.)
time savings account ( )
Treasury note
tax year tip (advice)
truck
taxable tip (gratuity)
truck-tractor
truck-
taxable income tips deemed to be wages
trust
taxable year
toll
trust company
taxpayer toll free (telephone)
()() trust fund
Taxpayer Advocate townhouse
trustee
Taxpayer Advocate's Program Trade Adjustment Assistance
(TAA) benefits tuition
18 Publication 850 (CN-S)
utilities withholding allowances
U withholding of tax
uncollected FICA tax
V withholding of tax at source
underpayment voice prompts
word processor
underwriter (securities) voluntary compliance
( ) work for oneself
undistributed earnings Volunteer Income Tax
Assistance (VITA) Work Incentive Program
undue hardship
workers' compensation
unearned income
workfare payments
( W
)
wages
unemployment working day
wages (daily)
unemployment compensation working hours
waiting period
unemployment tax worksheet
waiver
union worldwide income
waiver of the enrollment in
university training requirement
write-off (accounting)
write-
unpaid balance web page
untaxed (before taxes) website
( ) Y
untaxed (tax free) welfare yearly rate
upward mobility program welfare recipient yield
U.S. Citizenship and wholesale yield to maturity (bonds)
Immigration Services (USCIS)
(USCIS) windfall profits
U.S. District Court
wire transfer
U.S. Military Health Care Z
System withheld tax zip code
Publication 850 (CN-S) 19
pdf2txt : http://www.irs.gov/pub/irs-pdf/p850encs.pdf
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