| Home | Add to Favorite | |
![]() |
||||||||||
|
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 |
|
|||||||||