Publication 850 (EN-RU) (08/2018), English- Russian Glossary of Tax Words and Phrases

Used in Publications Issued by the IRS

Revised: August 2018

Publication 850 (EN-RU) - Introductory Material

Introduction

This glossary has been developed in cooperation with numerous professional translators and editors. Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Russian-language materials issued by the Internal Revenue Service (IRS).

This glossary is being issued, among other things, to provide a foundation for translation of federal tax terminology. It must be noted that invention and compromise are always involved in selecting words and phrases to describe certain tax concepts that may have no precise equivalent in the Russian language or legal tradition.

The terms in this glossary are among the most commonly used in documents published by the IRS. They are presented in English with Russian translations.

This glossary isn¡¯t 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.

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can send us comments from IRS.gov/FormComments.

Or you can write to:

Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

 

Although we can¡¯t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products.

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English to Russian

Glossary

A

abandoned spouse

§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§í§Û §ã§å§á§â§å§Ô

abandonment

§à§ä§Ü§Ñ§Ù §à§ä §á§â§Ú§ä§ñ§Ù§Ñ§ß§Ú§ñ

abandonment clause

§à§Ô§à§Ó§à§â§Ü§Ñ §à§Ò §à§ä§Ü§Ñ§Ù§Ö §à§ä §á§â§Ñ§Ó§Ñ

abatement of tax

§à§ä§Þ§Ö§ß§Ñ §ß§Ñ§Ý§à§Ô§Ñ

ability to pay

§á§Ý§Ñ§ä§Ö§Ø§Ö§ã§á§à§ã§à§Ò§ß§à§ã§ä§î

absorption rate

§ß§à§â§Þ§Ñ§ä§Ú§Ó§ß§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ §ß§Ñ§Ü§Ý§Ñ§Õ§ß§í§ç §â§Ñ§ã§ç§à§Õ§à§Ó

abusive tax shelter

§Ù§Ý§à§å§á§à§ä§â§Ö§Ò§Ý§Ö§ß§Ú§Ö ¡°§ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§Ò§Ö§Ø§Ú§ë§Ö§Þ¡± - §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö §ß§Ö§Ù§Ñ§Ü§à§ß§ß§í§ç §Þ§Ö§ä§à§Õ§à§Ó §å§Þ§Ö§ß§î§ê§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ò§â§Ö§Þ§Ö§ß§Ú (§Ü§Ñ§Ü §á§â§Ñ§Ó§Ú§Ý§à, §á§å§ä§Ö§Þ §Ù§Ñ§Ó§í§ê§Ö§ß§Ú§ñ §è§Ö§ß§ß§à§ã§ä§Ú §á§â§Ú§à§Ò§â§Ö§ä§Ö§ß§ß§à§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §ã§Ó§Ö§â§ç §Ö§Ö §à§Ò§à§ã§ß§à§Ó§Ñ§ß§ß§à§Û §â§í§ß§à§é§ß§à§Û §è§Ö§ß§í)

accelerated depreciation

§å§ã§Ü§à§â§Ö§ß§ß§Ñ§ñ §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§ñ

acceptance agent

§Ñ§Ô§Ö§ß§ä §á§à §á§â§Ú§Ö§Þ§å §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Û

according to our records

§á§à §ß§Ñ§ê§Ú§Þ §Õ§Ñ§ß§ß§í§Þ

account

§ã§é§Ö§ä

account statement

§Ó§í§á§Ú§ã§Ü§Ñ §Ú§Ù §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §ã§é§Ö§ä§Ñ

accountable plan

§á§à§Õ§à§ä§é§Ö§ä§ß§í§Û §á§Ý§Ñ§ß

accountant

§Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â

accounting method

§Þ§Ö§ä§à§Õ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §å§é§Ö§ä§Ñ

accounting period

§å§é§Ö§ä§ß§í§Û §á§Ö§â§Ú§à§Õ

accounts payable

§Ü§â§Ö§Õ§Ú§ä§à§â§ã§Ü§Ñ§ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î §ã§é§Ö§ä§Ñ §Ü §à§á§Ý§Ñ§ä§Ö

accounts receivable

§Õ§Ö§Ò§Ú§ä§à§â§ã§Ü§Ñ§ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î, §à§Ø§Ú§Õ§Ñ§Ö§Þ§í§Ö §á§à§ã§ä§å§á§Ý§Ö§ß§Ú§ñ

accrual

§ß§Ñ§â§Ñ§ë§Ú§Ó§Ñ§ß§Ú§Ö, §ß§Ñ§Ü§à§á§Ý§Ö§ß§Ú§Ö, §ß§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§Ö

accrual accounting

§Þ§Ö§ä§à§Õ §ß§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§Û

accrual method

§Þ§Ö§ä§à§Õ §ß§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§ñ - §Þ§Ö§ä§à§Õ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §å§é§Ö§ä§Ñ, §á§â§Ú §Ü§à§ä§à§â§à§Þ §Õ§à§ç§à§Õ§í §Ú §â§Ñ§ã§ç§à§Õ§í §å§é§Ú§ä§í§Ó§Ñ§ð§ä§ã§ñ §Ó §Þ§à§Þ§Ö§ß§ä §Ú§ç §Ó§à§Ù§ß§Ú§Ü§ß§à§Ó§Ö§ß§Ú§ñ

accrued income

§ß§Ñ§é§Ú§ã§Ý§Ö§ß§ß§í§Û §Õ§à§ç§à§Õ

accrued interest

§ß§Ñ§é§Ú§ã§Ý§Ö§ß§ß§í§Û §á§â§à§è§Ö§ß§ä

accrued taxes

§ß§Ñ§é§Ú§ã§Ý§Ö§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú

acknowledgement file

§æ§Ñ§Û§Ý §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§ñ

activity engaged in for a profit

§å§é§Ñ§ã§ä§Ú§Ö §Ó §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Õ§Ý§ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ú§Ò§í§Ý§Ú

additional child tax credit

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ

additional taxes on qualified plans (including IRAs) and other tax-favored accounts

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú §ß§Ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Ö §á§Ý§Ñ§ß§í §ß§Ñ§Ü§à§á§Ý§Ö§ß§Ú§ñ §ã§Ò§Ö§â§Ö§Ø§Ö§ß§Ú§Û (§Ó§Ü§Ý§ð§é§Ñ§ñ §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Ö §á§Ö§ß§ã§Ú§à§ß§ß§í§Ö §ã§é§Ö§ä§Ñ) §Ú §Õ§â§å§Ô§Ú§Ö §ã§é§Ö§ä§Ñ §ã §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §Ý§î§Ô§à§ä§Ñ§Þ§Ú

adjusted gross income (AGI)

§ã§Ü§à§â§â§Ö§Ü§ä§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ó§Ñ§Ý§à§Ó§à§Û §Õ§à§ç§à§Õ

adjusted itemized deductions

§ã§Ü§à§â§â§Ö§Ü§ä§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §Ó§í§é§Ö§ä§í §Ú§Ù §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §ß§Ñ§Ý§à§Ô§à§Þ §ã§å§Þ§Þ§í §ã §Õ§Ö§ä§Ñ§Ý§î§ß§í§Þ §á§Ö§â§Ö§é§Ú§ã§Ý§Ö§ß§Ú§Ö§Þ §ã§ä§Ñ§ä§Ö§Û §Ó§í§é§Ö§ä§Ñ

adjusted tax basis

§ã§Ü§à§â§â§Ö§Ü§ä§Ú§â§à§Ó§Ñ§ß§ß§Ñ§ñ §Ò§Ñ§Ù§Ñ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

adjustment

§á§à§á§â§Ñ§Ó§Ü§Ú

adoption agency

§Ñ§Ô§Ö§ß§ä§ã§ä§Ó§à §á§à §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§ð

adoption agency fees

§á§Ý§Ñ§ä§Ñ §Ù§Ñ §å§ã§Ý§å§Ô§Ú §Ñ§Ô§Ö§ß§ä§ã§ä§Ó§Ñ §á§à §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§ð

adoption tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§Ö

adoption taxpayer identification number (ATIN)

§ª§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §ß§à§Þ§Ö§â §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Õ§Ý§ñ §á§â§Ú§Ö§Þ§ß§à§Ô§à §â§Ö§Ò§Ö§ß§Ü§Ñ (ATIN)

advance payment

§Ñ§Ó§Ñ§ß§ã§à§Ó§í§Û §á§Ý§Ñ§ä§Ö§Ø

advanced premium tax credit

§Ñ§Ó§Ñ§ß§ã§à§Ó§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §ã§ä§â§Ñ§ç§à§Ó§í§Ö §Ó§Ù§ß§à§ã§í

advocate

§Ü§à§ß§ã§å§Ý§î§ä§Ñ§ß§ä §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡, §à§Ü§Ñ§Ù§í§Ó§Ñ§ð§ë§Ú§Û §á§à§Þ§à§ë§î §á§à §Ó§à§á§â§à§ã§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

affidavit

§Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö

after-tax basis

§Ò§Ñ§Ù§Ñ §Ú§ã§é§Ú§ã§Ý§Ö§ß§Ú§ñ §Ù§Ñ §Ó§í§é§Ö§ä§à§Þ §ß§Ñ§Ý§à§Ô§à§Ó

age test

§á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §Ó§à§Ù§â§Ñ§ã§ä§Ñ

agency

§å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Ö, §Ó§Ö§Õ§à§Þ§ã§ä§Ó§à

agency (contractual)

§Ñ§Ô§Ö§ß§ä§ã§ä§Ó§à (§Ü§à§ß§ä§â§Ñ§Ü§ä§ß§í§Û §ä§Ö§â§Þ§Ú§ß)

agent (contractual)

§Ñ§Ô§Ö§ß§ä, §Ý§Ú§è§à, §á§à§Ý§å§é§Ú§Ó§ê§Ö§Ö §á§â§Ñ§Ó§à §Õ§Ö§Û§ã§ä§Ó§à§Ó§Ñ§ä§î §à§ä §Ú§Þ§Ö§ß§Ú §Ü§Ý§Ú§Ö§ß§ä§Ñ

agent-driver

?§á§â§à§Õ§Ñ§Ó§Ö§è §ß§Ñ §Ü§à§Ý§Ö§ã§Ñ§ç? - §Ñ§Ô§Ö§ß§ä §á§à §á§â§à§Õ§Ñ§Ø§Ö (§Ô§Ñ§Ù§Ú§â§à§Ó§Ñ§ß§ß§í§ç §ß§Ñ§á§Ú§ä§Ü§à§Ó, §ç§â§å§ã§ä§ñ§ë§Ö§Ô§à §Ü§Ñ§â§ä§à§æ§Ö§Ý§ñ §Ú §ä.§Õ.), §á§â§Ú§ß§Ú§Þ§Ñ§ð§ë§Ú§Û §å§é§Ñ§ã§ä§Ú§Ö §Ó §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§Ú§Ú §ä§à§Ó§Ñ§â§à§Ó §Ú §á§à§Ý§å§é§Ö§ß§Ú§Ú §à§á§Ý§Ñ§ä§í §Ù§Ñ §ä§à§Ó§Ñ§â

agreement

§ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö

Alaska Permanent Fund

?§±§à§ã§ä§à§ñ§ß§ß§í§Û §æ§à§ß§Õ §ê§ä§Ñ§ä§Ñ §¡§Ý§ñ§ã§Ü§Ñ?

alien resident card

§Ü§Ñ§â§ä§à§é§Ü§Ñ, §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ñ§ð§ë§Ñ§ñ §á§â§Ñ§Ó§à §ß§Ñ §á§à§ã§ä§à§ñ§ß§ß§à§Ö §Þ§Ö§ã§ä§à §Ø§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ, ¡°§Ô§â§Ú§ß-§Ü§Ñ§â§ä§Ñ¡±

alimony

§Ñ§Ý§Ú§Þ§Ö§ß§ä§í

allocate

§à§ä§Ó§à§Õ§Ú§ä§î (§ã§â§Ö§Õ§ã§ä§Ó§Ñ), §à§ä§é§Ú§ã§Ý§ñ§ä§î

allocation

§Ó§í§Õ§Ö§Ý§Ö§ß§Ú§Ö (§ã§â§Ö§Õ§ã§ä§Ó), §â§Ñ§Ù§Þ§Ö§ë§Ö§ß§Ú§Ö (§ã§â§Ö§Õ§ã§ä§Ó)

allowances (W-4)

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §ã§Ü§Ú§Õ§Ü§Ú

Alternate Trade Adjustment Assistance (ATAA)

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §á§à§Þ§à§ë§Ú §Ý§Ú§è§Ñ§Þ §ã§ä§Ñ§â§ê§Ö 50 §Ý§Ö§ä, §Ó§í§ß§å§Ø§Õ§Ö§ß§ß§í§Þ §Þ§Ö§ß§ñ§ä§î §á§â§à§æ§Ö§ã§ã§Ú§ð (§ß§Ñ§á§â§Ú§Þ§Ö§â, §Ö§ã§Ý§Ú §Ó §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§Ö §å§Ó§Ö§Ý§Ú§é§Ö§ß§Ú§ñ §Ú§Þ§á§à§â§ä§Ñ §ä§à§Ó§Ñ§â§à§Ó §Ó §³§º§¡ §æ§Ú§â§Þ§Ñ-§â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§î §á§â§Ö§Ü§â§Ñ§ä§Ú§Ý§Ñ §ã§å§ë§Ö§ã§ä§Ó§à§Ó§Ñ§ß§Ú§Ö §Ú§Ý§Ú §à§ã§å§ë§Ö§ã§ä§Ó§Ú§Ý§Ñ §ã§à§Ü§â§Ñ§ë§Ö§ß§Ú§Ö §Ü§Ñ§Õ§â§à§Ó)

alternative fuel vehicle refueling property credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §á§à§Ü§å§á§Ü§å §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §Õ§Ý§ñ §Õ§à§Ù§Ñ§á§â§Ñ§Ó§Ü§Ú §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§Ö§Û §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§Þ §ä§à§á§Ý§Ú§Ó§à§Þ

alternative minimum tax

§Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§Û §Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô

alternative motor vehicle

§Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§Û §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§î

alternative motor vehicle credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§Û §Ñ§Ó§ä§à§ä§â§Ñ§ß§ã§á§à§â§ä

alternative tax

§Ñ§Ý§î§ä§Ö§â§ß§Ñ§ä§Ú§Ó§ß§í§Û §ß§Ñ§Ý§à§Ô

amended return

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §ã §Ó§ß§Ö§ã§Ö§ß§ß§í§Þ§Ú §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú

amended U.S. individual income tax return

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §Ô§â§Ñ§Ø§Õ§Ñ§ß§Ú§ß§Ñ §³§º§¡ §ã §Ó§ß§Ö§ã§Ö§ß§ß§í§Þ§Ú §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú

American opportunity tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §â§Ñ§ã§ç§à§Õ§í §ß§Ñ §à§Ò§å§é§Ö§ß§Ú§Ö §Õ§Ý§ñ §Ý§Ú§è §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ

amortized bond premium

§Ñ§Þ§à§â§ä§Ú§Ù§Ú§â§à§Ó§Ñ§ß§ß§Ñ§ñ §ß§Ñ§Õ§Ò§Ñ§Ó§Ü§Ñ §Ü §ß§à§Þ§Ú§ß§Ñ§Ý§î§ß§à§Û §ã§ä§à§Ú§Þ§à§ã§ä§Ú §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§Ú

amount realized

§â§Ö§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§Ñ§ñ §ã§å§Þ§Þ§Ñ

announcement

§à§Ò§ì§ñ§Ó§Ý§Ö§ß§Ú§Ö

annual income

§Ô§à§Õ§à§Ó§à§Û §Õ§à§ç§à§Õ

annual leave

§Ö§Ø§Ö§Ô§à§Õ§ß§í§Û §à§ä§á§å§ã§Ü

annualized income installment method

§Þ§Ö§ä§à§Õ §é§Ñ§ã§ä§Ú§é§ß§à§Ô§à §á§Ý§Ñ§ä§Ö§Ø§Ñ §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ §Ó §Ô§à§Õ§à§Ó§à§Þ §Ú§ã§é§Ú§ã§Ý§Ö§ß§Ú§Ú - §Þ§Ö§ä§à§Õ, §Ü§à§ä§à§â§í§Û §Þ§à§Ø§ß§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î §Õ§Ý§ñ §á§à§Õ§ã§é§Ö§ä§Ñ §â§Ñ§ã§é§Ö§ä§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó §á§â§Ú §ß§Ö§â§Ñ§Ó§ß§à§Þ§Ö§â§ß§à§Þ §â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ú §Õ§à§ç§à§Õ§à§Ó §Ó §ä§Ö§é§Ö§ß§Ú§Ö §Ô§à§Õ§Ñ. §±§â§Ú §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ú §Õ§Ñ§ß§ß§à§Ô§à §Þ§Ö§ä§à§Õ§Ñ §ã§å§Þ§Þ§Ñ §â§Ñ§ã§é§Ö§ä§ß§à§Ô§à §Ö§Ø§Ö§Ü§Ó§Ñ§â§ä§Ñ§Ý§î§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ §â§Ñ§ã§ã§é§Ú§ä§í§Ó§Ñ§Ö§ä§ã§ñ, §Ú§ã§ç§à§Õ§ñ §Ú§Ù §à§Ø§Ú§Õ§Ñ§Ö§Þ§à§Ô§à §Ô§à§Õ§à§Ó§à§Ô§à §Õ§à§ç§à§Õ§Ñ, §Ö§ã§Ý§Ú §å§â§à§Ó§Ö§ß§î §Õ§à§ç§à§Õ§Ñ §ã§à§ç§â§Ñ§ß§Ú§ä§ã§ñ §ß§Ñ §ä§Ö§Ü§å§ë§Ö§Þ §å§â§à§Ó§ß§Ö

annuity

§Ñ§ß§ß§å§Ú§ä§Ö§ä, §á§Ö§â§Ú§à§Õ§Ú§é§Ö§ã§Ü§Ú §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §Ó§Ù§ß§à§ã

annuity bond

§â§Ö§ß§ä§ß§Ñ§ñ §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ñ (§ß§Ö §Ú§Þ§Ö§ð§ë§Ñ§ñ §ã§â§à§Ü§Ñ §á§à§Ô§Ñ§ê§Ö§ß§Ú§ñ §Ú §á§â§Ú§ß§à§ã§ñ§ë§Ñ§ñ §Ó§Ý§Ñ§Õ§Ö§Ý§î§è§å §á§â§à§è§Ö§ß§ä)

appeal (noun)

§Ñ§á§Ö§Ý§Ý§ñ§è§Ú§ñ, §à§Ò§Ø§Ñ§Ý§à§Ó§Ñ§ß§Ú§Ö

appeal rights

§á§â§Ñ§Ó§Ñ §ß§Ñ §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§ð

appeal (verb)

§Ñ§á§Ö§Ý§Ý§Ú§â§à§Ó§Ñ§ä§î, §á§à§Õ§Ñ§Ó§Ñ§ä§î §Ñ§á§Ö§Ý§Ý§ñ§è§Ú§à§ß§ß§å§ð §Ø§Ñ§Ý§à§Ò§å

applicable large employer (ALE)

§ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§Û §Ü§â§å§á§ß§í§Û §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§î (ALE)

applicant

§Ù§Ñ§ñ§Ó§Ú§ä§Ö§Ý§î, §Ý§Ú§è§à, §á§à§Õ§Ñ§Ó§ê§Ö§Ö §Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö

application for a social security card

§Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §ß§à§Þ§Ö§â§Ñ §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ

application for IRS individual taxpayer identification number

§Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ô§à §ß§à§Þ§Ö§â§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ú §³§º§¡

application for taxpayer identification number for pending U.S. adoptions

§Ù§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§à§Ô§à §ß§à§Þ§Ö§â§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Õ§Ý§ñ §Õ§Ö§ä§Ö§Û, §å§Õ§à§é§Ö§â§Ö§ß§Ú§Ö §Ú§Ý§Ú §å§ã§í§ß§à§Ó§Ý§Ö§ß§Ú§Ö §Ü§à§ä§à§â§í§ç §à§æ§à§â§Þ§Ý§ñ§Ö§ä§ã§ñ §Ó §³§º§¡

appraiser

§à§è§Ö§ß§ë§Ú§Ü, §à§è§Ö§ß§à§é§ß§Ñ§ñ §æ§Ú§â§Þ§Ñ

arbitrators

§Ñ§â§Ò§Ú§ä§â§í, §ä§â§Ö§ä§Ö§Û§ã§Ü§Ú§Ö §ã§å§Õ§î§Ú

Archer MSA

§Ý§î§Ô§à§ä§ß§í§Û §ã§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§í§Û §ã§é§Ö§ä §Õ§Ý§ñ §à§á§Ý§Ñ§ä§í §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§ç §â§Ñ§ã§ç§à§Õ§à§Ó (§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ, §ã§à§Ù§Õ§Ñ§ß§ß§Ñ§ñ §á§à §Ú§ß§Ú§è§Ú§Ñ§ä§Ú§Ó§Ö §Ü§à§ß§Ô§â§Ö§ã§ã§Þ§Ö§ß§Ñ §¡§â§é§Ö§â§Ñ)

Archer MSAs and long-term care insurance contracts

§Ü§à§ß§ä§â§Ñ§Ü§ä§í §á§à §á§â§à§Ô§â§Ñ§Þ§Þ§Ö §¡§â§é§Ö§â§Ñ §Ú §Ü§à§ß§ä§â§Ñ§Ü§ä§í §ß§Ñ §ã§ä§â§Ñ§ç§à§Ó§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö §Õ§à§Ý§Ô§à§ã§â§à§é§ß§à§Û §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Û §á§à§Þ§à§ë§Ú

area code

§ä§Ö§Ý§Ö§æ§à§ß§ß§í§Û §Ü§à§Õ §Ô§à§â§à§Õ§Ñ/§à§Ò§Ý§Ñ§ã§ä§Ú

armed forces¡¯ tax guide

§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§á§â§Ñ§Ó§à§é§ß§Ú§Ü §£§à§à§â§å§Ø§Ö§ß§ß§í§ç §ã§Ú§Ý §³§º§¡

arrangement

§ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö, §Õ§à§Ô§à§Ó§à§â§Ö§ß§ß§à§ã§ä§î

arrears

§á§â§à§ã§â§à§é§Ü§Ñ (§á§Ý§Ñ§ä§Ö§Ø§Ñ), §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î

as-you-go basis

§á§à §ä§Ö§Ü§å§ë§Ö§Þ§å §ã§à§ã§ä§à§ñ§ß§Ú§ð

assess

§à§è§Ö§ß§Ú§Ó§Ñ§ä§î

assessed self-employment tax

§â§Ñ§ã§é§Ö§ä§ß§í§Û §ß§Ñ§Ý§à§Ô, §Ó§Ù§Ú§Þ§Ñ§Ö§Þ§í§Û §ã §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §ß§Ñ §ã§Ö§Ò§ñ

assessment of tax

§à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §â§Ñ§Ù§Þ§Ö§â§Ñ §ß§Ñ§Ý§à§Ô§Ñ

asset forfeiture

§Ü§à§ß§æ§Ú§ã§Ü§Ñ§è§Ú§ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ

assets

§Ñ§Ü§ä§Ú§Ó§í

assignee

§ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§à§Ö §Ý§Ú§è§à

attachment

§á§â§Ú§Ý§à§Ø§Ö§ß§Ú§Ö

attest (verb)

§å§Õ§à§ã§ä§à§Ó§Ö§â§ñ§ä§î

attestation clause (noun)

§ã§ä§Ñ§ä§î§ñ §à§Ò §å§Õ§à§ã§ä§à§Ó§Ö§â§Ö§ß§Ú§Ú

attorney-in-fact

§Õ§à§Ó§Ö§â§Ö§ß§ß§à§Ö §Ý§Ú§è§à

audit

§Ñ§å§Õ§Ú§ä, §â§Ö§Ó§Ú§Ù§Ú§ñ

Audit Division

§à§ä§Õ§Ö§Ý §Ñ§å§Õ§Ú§ä§Ñ

audit of a return

§Ñ§å§Õ§Ú§ä §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú

auditor

§Ñ§å§Õ§Ú§ä§à§â

authenticate

§á§à§Õ§ä§Ó§Ö§â§Õ§Ú§ä§î §á§à§Õ§Ý§Ú§ß§ß§à§ã§ä§î

authorized IRS e-file provider

§à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ, §å§á§à§Ý§ß§à§Þ§à§é§Ö§ß§ß§Ñ§ñ §á§à§Õ§Ô§à§ä§Ñ§Ó§Ý§Ú§Ó§Ñ§ä§î, §á§à§Õ§Ñ§Ó§Ñ§ä§î §Ú §à§Ò§â§Ñ§Ò§Ñ§ä§í§Ó§Ñ§ä§î §ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§Ö §æ§à§â§Þ§í §Õ§Ý§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡

auto tag

§ß§à§Þ§Ö§â§ß§à§Û §Ù§ß§Ñ§Ü §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§ñ

average tax rate

§ã§â§Ö§Õ§ß§ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ

award (prizes and awards)

§ß§Ñ§Ô§â§Ñ§Õ§Ñ (§á§â§Ú§Ù§í §Ú §ß§Ñ§Ô§â§Ñ§Õ§í)

B

back taxes

§á§â§à§ã§â§à§é§Ö§ß§ß§í§Ö §á§Ý§Ñ§ä§Ö§Ø§Ú §á§à §ß§Ñ§Ý§à§Ô§Ñ§Þ

backpay

§ß§Ö§Ó§í§á§Ý§Ñ§é§Ö§ß§ß§Ñ§ñ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§Ñ§ñ §á§Ý§Ñ§ä§Ñ

backslash

§à§Ò§â§Ñ§ä§ß§Ñ§ñ §Ü§à§ã§Ñ§ñ §é§Ö§â§ä§Ñ

backup withholding

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Ö §å§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö (§á§â§Ñ§Ó§Ú§Ý§à §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡, §ä§â§Ö§Ò§å§ð§ë§Ö§Ö §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §é§Ñ§ã§ä§Ú §á§â§à§è§Ö§ß§ä§à§Ó §Ú§Ý§Ú §Õ§Ú§Ó§Ú§Õ§Ö§ß§Õ§à§Ó, §á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ú§ç§ã§ñ §Ü§Ý§Ú§Ö§ß§ä§Ñ§Þ, §Ü§à§ä§à§â§í§Ö §ß§Ö §å§á§Ý§Ñ§ä§Ú§Ý§Ú §ß§Ñ§Ý§à§Ô§Ú §ß§Ñ §ä§Ñ§Ü§Ú§Ö §Ó§í§á§Ý§Ñ§ä§í §Ó §á§â§à§ê§Ý§à§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Þ §Ô§à§Õ§å §Ú§Ý§Ú §ß§Ö §å§Ü§Ñ§Ù§Ñ§Ý§Ú §ã§Ó§à§Û §ß§à§Þ§Ö§â §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ)

bad debt

§Ò§Ö§Ù§ß§Ñ§Õ§Ö§Ø§ß§í§Ö §Õ§à§Ý§Ô§Ú

balance

§Ò§Ñ§Ý§Ñ§ß§ã, §ã§Ñ§Ý§î§Õ§à (§ã§é§Ö§ä§Ñ, §â§Ñ§ã§é§Ö§ä§à§Ó)

balance sheet

§Ò§Ñ§Ý§Ñ§ß§ã§à§Ó§í§Û §à§ä§é§Ö§ä

bank failure

§Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ö §Ò§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§à: §Ù§Ñ§Ü§â§í§ä§Ú§Ö §à§â§Ô§Ñ§ß§à§Þ §ß§Ñ§Õ§Ù§à§â§Ñ §ß§Ö§á§Ý§Ñ§ä§Ö§Ø§Ö§ã§á§à§ã§à§Ò§ß§à§Ô§à §Ò§Ñ§ß§Ü§Ñ

bank statement

§Ó§í§á§Ú§ã§Ü§Ñ §ã §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ô§à §ã§é§×§ä§Ñ

bankruptcy

§Ò§Ñ§ß§Ü§â§à§ä§ã§ä§Ó§à

barter

§Ò§Ñ§â§ä§Ö§â

barter exchange

§Ò§Ñ§â§ä§Ö§â§ß§í§Û §à§Ò§Þ§Ö§ß

bartering income

§Õ§à§ç§à§Õ §à§ä §Ò§Ñ§â§ä§Ö§â§Ñ

base cost

§á§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§Ñ§ñ/§Ú§ã§ç§à§Õ§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î

basis

§à§ã§ß§à§Ó§Ñ, §Ò§Ñ§Ù§Ñ; §Þ§Ö§ä§à§Õ

beneficiary

§Ò§Ö§ß§Ö§æ§Ú§è§Ú§Ñ§â

benefits

§Ý§î§Ô§à§ä§í

bequest

§Ù§Ñ§Ó§Ö§ë§Ñ§ä§Ö§Ý§î§ß§í§Û §à§ä§Ü§Ñ§Ù §Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú (§Ý§Ö§Ô§Ñ§ä)

bill

§ã§é§Ö§ä §Ü §à§á§Ý§Ñ§ä§Ö

boilerplate

§ã§ä§Ñ§ß§Õ§Ñ§â§ä§ß§í§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§ñ §Ú §æ§à§â§Þ§å§Ý§Ú§â§à§Ó§Ü§Ú, §á§â§Ú§Þ§Ö§ß§ñ§Ö§Þ§í§Ö §á§â§Ú §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ú §Ü§à§ß§ä§â§Ñ§Ü§ä§à§Ó, §á§â§à§ã§á§Ö§Ü§ä§à§Ó §Ú §Õ§â§å§Ô§Ú§ç §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó

bona fide resident (for tax purposes)

§Ú§ã§ä§Ú§ß§ß§í§Û §Ø§Ú§ä§Ö§Ý§î (§Ó §è§Ö§Ý§ñ§ç §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ)

bond

§à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ñ

bond discount

§è§Ö§ß§Ñ §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§Ú §ã§à §ã§Ü§Ú§Õ§Ü§à§Û

bond for payment of tax

§Ô§Ñ§â§Ñ§ß§ä§Ú§ñ §Ó§í§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó §á§à§Õ §Ù§Ñ§Ý§à§Ô §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú

bond income

§Õ§à§ç§à§Õ§ß§à§ã§ä§î §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§Ú

bond premium

§ß§Ñ§Õ§Ò§Ñ§Ó§Ü§Ñ §Ü §ß§à§Þ§Ú§ß§Ñ§Ý§î§ß§à§Û §ã§ä§à§Ú§Þ§à§ã§ä§Ú §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§Ú

bond retirement

§á§à§Ô§Ñ§ê§Ö§ß§Ú§Ö §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§Ú

bonus

§á§â§Ö§Þ§Ú§ñ

bookkeeper

§ã§é§Ö§ä§à§Ó§à§Õ, §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â

bookmark (information technology)

§Ù§Ñ§Ü§Ý§Ñ§Õ§Ü§Ñ (§Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Ö §ä§Ö§ç§ß§à§Ý§à§Ô§Ú§Ú)

borrower

§Ù§Ñ§Ö§Þ§ë§Ú§Ü §ã§â§Ö§Õ§ã§ä§Ó

box

§Ô§â§Ñ§æ§Ñ (§Ó §Õ§à§Ü§å§Þ§Ö§ß§ä§Ö §Õ§Ý§ñ §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§ñ)

bracket (tax)

§Ü§Ý§Ñ§ã§ã (§ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ)

branch

§æ§Ú§Ý§Ú§Ñ§Ý, §à§ä§Õ§Ö§Ý§Ö§ß§Ú§Ö

breach of contract

§ß§Ñ§â§å§ê§Ö§ß§Ú§Ö §Õ§à§Ô§à§Ó§à§â§Ñ

bring an action

§Ó§à§Ù§Ò§å§Ø§Õ§Ñ§ä§î §Ú§ã§Ü

broker

§Ò§â§à§Ü§Ö§â

browser

(§Ü§à§Þ§á§î§ð§ä.) §Ò§â§Ñ§å§Ù§Ö§â

Bureau of the Fiscal Service

§¢§ð§â§à §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§ç §å§ã§Ý§å§Ô

bus

§Ñ§Ó§ä§à§Ò§å§ã

business

§é§Ñ§ã§ä§ß§à§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö, §Ü§à§Þ§á§Ñ§ß§Ú§ñ

business expenses

§â§Ñ§ã§ç§à§Õ§í, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §á§â§Ö§Õ§á§â§Ú§ß§Ú§Þ§Ñ§ä§Ö§Ý§î§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð

business gifts

§Õ§Ö§Ý§à§Ó§í§Ö §á§à§Õ§Ñ§â§Ü§Ú

business loss

§Ü§à§Þ§Þ§Ö§â§é§Ö§ã§Ü§Ú§Ö §å§Ò§í§ä§Ü§Ú, §å§Ò§í§ä§Ü§Ú, §Ó§à§Ù§ß§Ú§Ü§Ñ§ð§ë§Ú§Ö §Ó §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§Ö §á§â§Ö§Õ§á§â§Ú§ß§Ú§Þ§Ñ§ä§Ö§Ý§î§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú

business property

§ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ

business trust

§Õ§Ö§Ý§à§Ó§à§Û §ä§â§Ñ§ã§ä (§æ§à§â§Þ§Ñ §ß§Ö§Ñ§Ü§è§Ú§à§ß§Ö§â§ß§à§Ô§à §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î§ð)

by-product

§á§à§Ò§à§é§ß§í§Û §á§â§à§Õ§å§Ü§ä, §á§â§à§Þ§Ö§Ø§å§ä§à§é§ß§í§Û §â§Ö§Ù§å§Ý§î§ä§Ñ§ä

C

C corporation

§Ü§à§â§á§à§â§Ñ§è§Ú§ñ §ä§Ú§á§Ñ ?C?

cafeteria plan

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ, §á§â§Ö§Õ§Ý§Ñ§Ô§Ñ§ð§ë§Ñ§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ §Ó§í§Ò§Ú§â§Ñ§ä§î §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §á§â§Ú§Ó§Ý§Ö§Ü§Ñ§ä§Ö§Ý§î§ß§å§ð §Õ§Ý§ñ §ß§Ú§ç §æ§à§â§Þ§å §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ. §¬§Ñ§Ø§Õ§í§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü §Þ§à§Ø§Ö§ä §Ó§í§Ò§â§Ñ§ä§î §ß§Ñ§Ú§Ò§à§Ý§Ö§Ö §á§â§Ö§Õ§á§à§é§ä§Ú§ä§Ö§Ý§î§ß§å§ð §Õ§Ý§ñ §ß§Ö§Ô§à §Ú §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§å§ð §Ö§Ô§à §Ü§à§ß§Ü§â§Ö§ä§ß§à§Û §ã§Ú§ä§å§Ñ§è§Ú§Ú §á§Ö§ß§ã§Ú§à§ß§ß§å§ð §á§â§à§Ô§â§Ñ§Þ§Þ§å. §¯§Ñ§á§â§Ú§Þ§Ö§â, §Þ§à§Ý§à§Õ§à§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü §ã §Õ§Ö§ä§î§Þ§Ú §Þ§à§Ø§Ö§ä §á§â§Ö§Õ§á§à§é§Ö§ã§ä§î §á§à§Ý§Ú§ã §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §Ø§Ú§Ù§ß§Ú §Ú §ß§Ñ §ã§Ý§å§é§Ñ§Û §Ò§à§Ý§Ö§Ù§ß§Ú, §Ñ §é§Ö§Ý§à§Ó§Ö§Ü §ã§â§Ö§Õ§ß§Ú§ç §Ý§Ö§ä - §á§â§à§Ô§â§Ñ§Þ§Þ§å §Ó§à§Ù§â§Ñ§ã§ä§Ñ§ð§ë§Ú§ç §á§Ö§ß§ã§Ú§à§ß§ß§í§ç §Ó§í§á§Ý§Ñ§ä.

calendar year

§Ü§Ñ§Ý§Ö§ß§Õ§Ñ§â§ß§í§Û §Ô§à§Õ

candidate for a college degree

§Ü§Ñ§ß§Õ§Ú§Õ§Ñ§ä §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ó§í§ã§ê§Ö§Ô§à §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§ñ

capital assets

§ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§î, §ß§Ö§Ý§Ú§Ü§Ó§Ú§Õ§ß§í§Ö §Ñ§Ü§ä§Ú§Ó§í, §à§ã§ß§à§Ó§ß§í§Ö §æ§à§ß§Õ§í, §à§ã§ß§à§Ó§ß§à§Û §Ü§Ñ§á§Ú§ä§Ñ§Ý

capital base

§Ü§Ñ§á§Ú§ä§Ñ§Ý§î§ß§Ñ§ñ §Ò§Ñ§Ù§Ñ - §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§í§Ö §ã§â§Ö§Õ§ã§ä§Ó§Ñ §Ò§Ñ§ß§Ü§Ñ ¨C §à§Ò§í§Ü§ß§à§Ó§Ö§ß§ß§í§Ö §Ú §Õ§â§å§Ô§Ú§Ö §Ñ§Ü§è§Ú§Ú, §ß§Ö§â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

capital expenditures

§Ü§Ñ§á§Ú§ä§Ñ§Ý§î§ß§í§Ö §Ù§Ñ§ä§â§Ñ§ä§í - §â§Ñ§ã§ç§à§Õ§í §ß§Ñ §á§â§Ú§à§Ò§â§Ö§ä§Ö§ß§Ú§Ö §Ú§Ý§Ú §å§ã§à§Ó§Ö§â§ê§Ö§â§ß§ã§ä§Ó§à§Ó§Ñ§ß§Ú§Ö §à§ã§ß§à§Ó§ß§à§Ô§à §Ü§Ñ§á§Ú§ä§Ñ§Ý§Ñ (capital assets), §ß§Ñ§á§â§Ú§Þ§Ö§â, §Ù§Õ§Ñ§ß§Ú§Û §Ú§Ý§Ú §à§Ò§à§â§å§Õ§à§Ó§Ñ§ß§Ú§ñ

capital gain

§á§â§Ú§â§à§ã§ä §Ü§Ñ§á§Ú§ä§Ñ§Ý§Ñ

capital gains tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §â§Ö§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Ö §Õ§à§ç§à§Õ§í §à§ä §á§â§Ú§â§à§ã§ä§Ñ §ã§ä§à§Ú§Þ§à§ã§ä§Ú §Ñ§Ü§ä§Ú§Ó§à§Ó

capital investment

§Ü§Ñ§á§Ú§ä§Ñ§Ý§î§ß§í§Ö §Ó§Ý§à§Ø§Ö§ß§Ú§ñ

capital loss

§Ü§Ñ§á§Ú§ä§Ñ§Ý§î§ß§í§Û §å§Ò§í§ä§à§Ü, §á§à§ä§Ö§â§Ú §à§ä §á§à§ß§Ú§Ø§Ö§ß§Ú§ñ §â§í§ß§à§é§ß§à§Û §ã§ä§à§Ú§Þ§à§ã§ä§Ú §Ñ§Ü§ä§Ú§Ó§à§Ó

capital turnover

§à§Ò§à§â§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§ã§ä§î §Ü§Ñ§á§Ú§ä§Ñ§Ý§Ñ, §à§Ò§à§â§à§ä §Ü§Ñ§á§Ú§ä§Ñ§Ý§Ñ

carry on a trade or business

§Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ü§à§Þ§Þ§Ö§â§é§Ö§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð, §Ó§Ö§ã§ä§Ú §Õ§Ö§Ý§à

carryover loss

§á§Ö§â§Ö§ß§à§ã §å§Ò§í§ä§Ü§Ñ §Ó§á§Ö§â§Ö§Õ (§Ó §è§Ö§Ý§ñ§ç §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ)

cash

§Õ§Ö§ß§Ö§Ø§ß§í§Ö §ã§â§Ö§Õ§ã§ä§Ó§Ñ, §ß§Ñ§Ý§Ú§é§ß§à§ã§ä§î

cash basis

§ß§Ñ §ß§Ñ§Ý§Ú§é§ß§à§Û §à§ã§ß§à§Ó§Ö, §ß§Ñ§Ý§Ú§é§ß§í§Þ§Ú: §Ü§Ñ§ã§ã§à§Ó§í§Û §Þ§Ö§ä§à§Õ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §å§é§Ö§ä§Ñ, §á§â§Ú §Ü§à§ä§à§â§à§Þ §á§â§Ú§Ò§í§Ý§î §å§é§Ú§ä§í§Ó§Ñ§Ö§ä§ã§ñ §ä§à§Ý§î§Ü§à §á§à§ã§Ý§Ö §á§à§Ý§å§é§Ö§ß§Ú§ñ §ß§Ñ§Ý§Ú§é§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó, §Ñ §â§Ñ§ã§ç§à§Õ§í - §á§à§ã§Ý§Ö §Ó§í§á§Ý§Ñ§ä§í §ß§Ñ§Ý§Ú§é§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó, §Ó §à§ä§Ý§Ú§é§Ú§Ö §à§ä ¡°accrual basis¡± ¨C §å§é§Ö§ä§Ñ §á§à §æ§Ñ§Ü§ä§å §ã§à§Ó§Ö§â§ê§Ö§ß§Ú§ñ §ã§Õ§Ö§Ý§Ü§Ú

cash disbursement

§Õ§Ö§ß§Ö§Ø§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í

cash flow

§Õ§Ó§Ú§Ø§Ö§ß§Ú§Ö §Õ§Ö§ß§Ö§Ø§ß§à§Û §ß§Ñ§Ý§Ú§é§ß§à§ã§ä§Ú, §Õ§Ó§Ú§Ø§Ö§ß§Ú§Ö §Ý§Ú§Ü§Ó§Ú§Õ§ß§à§ã§ä§Ú

cash method

§Ü§Ñ§ã§ã§à§Ó§í§Û §Þ§Ö§ä§à§Õ §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §å§é§Ö§ä§Ñ, §á§â§Ú §Ü§à§ä§à§â§à§Þ §á§â§Ú§Ò§í§Ý§î §å§é§Ú§ä§í§Ó§Ñ§Ö§ä§ã§ñ §ä§à§Ý§î§Ü§à §á§à§ã§Ý§Ö §á§à§Ý§å§é§Ö§ß§Ú§ñ §ß§Ñ§Ý§Ú§é§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó, §Ñ §â§Ñ§ã§ç§à§Õ§í - §á§à§ã§Ý§Ö §Ó§í§á§Ý§Ñ§ä§í §ß§Ñ§Ý§Ú§é§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó (§Ó §à§ä§Ý§Ú§é§Ú§Ö §à§ä §Þ§Ö§ä§à§Õ§Ñ §ß§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§ñ)

cash retirement

§Ú§Ù§ì§ñ§ä§Ú§Ö §Õ§Ö§ß§Ö§Ø§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §Ú§Ù §à§Ò§â§Ñ§ë§Ö§ß§Ú§ñ

cash withdrawal

§ã§ß§ñ§ä§Ú§Ö §Õ§Ö§ß§Ö§Ô §ã §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ô§à §ã§é§Ö§ä§Ñ

cashier¡¯s check

§Ü§Ñ§ã§ã§Ú§â§ã§Ü§Ú§Û §é§Ö§Ü, §é§Ö§Ü, §Ü§à§ä§à§â§í§Û §Ò§Ñ§ß§Ü §Ó§í§á§Ú§ã§í§Ó§Ñ§Ö§ä §ã§Ñ§Þ §ß§Ñ §ã§Ö§Ò§ñ

casualty

§ß§Ö§ã§é§Ñ§ã§ä§ß§í§Û §ã§Ý§å§é§Ñ§Û, §Ñ§Ó§Ñ§â§Ú§ñ, §ß§Ö§á§â§Ö§Õ§Ó§Ú§Õ§Ö§ß§ß§à§Ö §ã§à§Ò§í§ä§Ú§Ö

casualty loss

§Ú§Ù§Õ§Ö§â§Ø§Ü§Ú §Ó §ã§Ó§ñ§Ù§Ú §ã §ß§Ö§ã§é§Ñ§ã§ä§ß§í§Þ §ã§Ý§å§é§Ñ§Ö§Þ

certain government payments

§à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Ö §Õ§Ö§ß§Ö§Ø§ß§í§Ö §ã§å§Þ§Þ§í, §á§à§Ý§å§é§Ñ§Ö§Þ§í§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ§Ú §à§ä §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ñ, §Ü§à§ä§à§â§í§Ö, §Ö§ã§Ý§Ú §à§ß§Ú §ß§Ö §Ò§å§Õ§å§ä §Ú§Ù§â§Ñ§ã§ç§à§Õ§à§Ó§Ñ§ß§í §Ó §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Û §ã§â§à§Ü, §ã§é§Ú§ä§Ñ§ð§ä§ã§ñ §Õ§à§ç§à§Õ§à§Þ §Ú §à§Ò§Ý§Ñ§Ô§Ñ§ð§ä§ã§ñ §ß§Ñ§Ý§à§Ô§à§Þ (§ß§Ñ§á§â§Ú§Þ§Ö§â, §á§à§ã§à§Ò§Ú§ñ, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Ö §Ó §â§Ñ§Þ§Ü§Ñ§ç §á§â§à§Ô§â§Ñ§Þ§Þ§í ?SSI? (?§¥§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §Õ§à§ç§à§Õ §á§à §ã§à§è§Ú§Ñ§Ý§î§ß§à§Þ§å §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ð?), §Ú§Ý§Ú §á§â§à§Ô§â§Ñ§Þ§Þ§í ?TANF? ¨C ?§£§â§Ö§Þ§Ö§ß§ß§Ñ§ñ §á§à§Þ§à§ë§î §ß§å§Ø§Õ§Ñ§ð§ë§Ú§Þ§ã§ñ §ã§Ö§Þ§î§ñ§Þ?)

certificate of accuracy

§ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§ä §à §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ú §ä§à§é§ß§à§ã§ä§Ú

certificate of alien claiming residence in the United States

§æ§à§â§Þ§Ñ, §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ñ§ð§ë§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Ú§ß§à§ã§ä§â§Ñ§ß§è§Ñ, §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ö§Ô§à §Ó §³§º§¡

certificate of compliance

§ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à §à §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Û

certificate of deposit (CD)

§Õ§Ö§á§à§Ù§Ú§ä§ß§í§Û §ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§ä

certificate of discharge

§å§Õ§à§ã§ä§à§Ó§Ö§â§Ö§ß§Ú§Ö §à§Ò §à§ä§Þ§Ö§ß§Ö §Ñ§â§Ö§ã§ä§Ñ §ß§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§à §Ù§Ñ §ß§Ö§å§á§Ý§Ñ§ä§å §ß§Ñ§Ý§à§Ô§à§Ó

certified copy

§Ù§Ñ§Ó§Ö§â§Ö§ß§ß§Ñ§ñ §Ü§à§á§Ú§ñ

certified public accountant

§Õ§Ú§á§Ý§à§Þ§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§Û §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â-§â§Ö§Ó§Ú§Ù§à§â

charitable contribution

§á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§Ö §ß§Ñ §Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§í§Ö §è§Ö§Ý§Ú

charitable organization

§Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§Ñ§ñ §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ

checking account

§é§Ö§Ü§à§Ó§í§Û §ã§é§Ö§ä

child care

§å§ç§à§Õ §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§à§Þ

child support

§Ñ§Ý§Ú§Þ§Ö§ß§ä§í §ß§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ

child tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §Ù§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ

child with special needs

§â§Ö§Ò§Ö§ß§à§Ü §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ§Ú §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§ñ§Þ§Ú

claim

§Ú§ã§Ü, §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Ö

clerical error

§à§á§Ú§ã§Ü§Ñ

click

§ß§Ñ§Ø§Ñ§ä§î (§Ü§Ý§Ñ§Ó§Ú§ê§å)

co-worker

§Ü§à§Ý§Ý§Ö§Ô§Ñ, §ã§à§ã§Ý§å§Ø§Ú§Ó§Ö§è

COBRA premium assistance payments

§°§á§Ý§Ñ§ä§Ñ §Ù§Ñ §á§à§Þ§à§ë§î §Ó §à§á§Ý§Ñ§ä§Ö §ã§ä§â§Ñ§ç§à§Ó§Ü§Ú §á§à §á§â§à§Ô§â§Ñ§Þ§Þ§Ö COBRA

coding

§ã§Ú§ã§ä§Ö§Þ§Ñ §Ü§à§Õ§Ú§â§à§Ó§Ñ§ß§Ú§ñ

collect (bring in revenue)

§Ú§ß§Ü§Ñ§ã§ã§Ú§â§à§Ó§Ñ§ä§î, §á§à§Ý§å§é§Ñ§ä§î §Õ§Ö§ß§î§Ô§Ú §á§à §Ó§Ö§Ü§ã§Ö§Ý§ñ§Þ §Ú §Õ§â§å§Ô§Ú§Þ §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§Þ

collect (demand payment)

§Ó§Ù§Ú§Þ§Ñ§ä§î (§Õ§à§Ý§Ô), §ä§â§Ö§Ò§à§Ó§Ñ§ä§î §å§á§Ý§Ñ§ä§í

Collection Appeals Program (CAP)

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §à§Ò§Ø§Ñ§Ý§à§Ó§Ñ§ß§Ú§ñ §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ñ §ã§â§Ö§Õ§ã§ä§Ó (CAP)

Collection Division

§°§ä§Õ§Ö§Ý §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §á§à §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ö§Û

collection due process hearing

§ã§Ý§å§ê§Ñ§ß§Ú§ñ §á§à §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ð §ã§â§Ö§Õ§ã§ä§Ó §ã §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö§Þ §á§â§Ñ§Ó§à§Ó§à§Û §á§â§à§è§Ö§Õ§å§â§í

college

§Ü§à§Ý§Ý§Ö§Õ§Ø, §Ó§í§ã§ê§Ö§Ö §å§é§Ö§Ò§ß§à§Ö §Ù§Ñ§Ó§Ö§Õ§Ö§ß§Ú§Ö

combat zone

§Ù§à§ß§Ñ §Ó§Ö§Õ§Ö§ß§Ú§ñ §Ò§à§Ö§Ó§í§ç §Õ§Ö§Û§ã§ä§Ó§Ú§Û

Combined Annual Wage Reporting System

§¦§Õ§Ú§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §Ô§à§Õ§à§Ó§à§Û §à§ä§é§Ö§ä§ß§à§ã§ä§Ú §á§à §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§Ö

commission-driver

§Ó§à§Õ§Ú§ä§Ö§Ý§î, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §Ù§Ñ §Ü§à§Þ§Ú§ã§ã§Ú§à§ß§ß§í§Ö

Commissioner of the Internal Revenue Service

§â§å§Ü§à§Ó§à§Õ§Ú§ä§Ö§Ý§î §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡

commodities

§ä§à§Ó§Ñ§â§í

common carrier

?§à§Ò§ë§Ö§ã§ä§Ó§Ö§ß§ß§í§Û §á§Ö§â§Ö§Ó§à§Ù§é§Ú§Ü? ¨C §Ü§à§Þ§á§Ñ§ß§Ú§ñ, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ñ§ñ §å§ã§Ý§å§Ô§Ú §á§à §á§Ö§â§Ö§Ó§à§Ù§Ü§Ö §á§Ñ§ã§ã§Ñ§Ø§Ú§â§à§Ó (§Ñ§Ó§Ú§Ñ§Ü§à§Þ§á§Ñ§ß§Ú§Ú, §Ø§Ö§Ý§Ö§Ù§ß§à§Õ§à§â§à§Ø§ß§í§Ö §Ú §Ñ§Ó§ä§à§Ò§å§ã§ß§í§Ö §Ü§à§Þ§Ú§Ñ§ß§Ú§Ú §Ú §ä.§Õ.)

common law

§à§Ò§ë§Ö§Ö §á§â§Ñ§Ó§à (§á§â§Ö§è§Ö§Õ§Ö§ß§ä§ß§à§Ö §á§â§Ñ§Ó§à)

common-law employee

§ß§Ö§à§æ§Ú§è§Ú§Ñ§Ý§î§ß§í§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü

common-law marriage

§Ô§â§Ñ§Ø§Õ§Ñ§ß§ã§Ü§Ú§Û §Ò§â§Ñ§Ü

community income

§Ü§à§Þ§Þ§å§ß§Ñ§Ý§î§ß§í§Û §Õ§à§ç§à§Õ, §ã§à§Ó§Þ§Ö§ã§ä§ß§í§Û §Õ§à§ç§à§Õ

community property

§à§Ò§ë§Ö§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§à §ã§å§á§â§å§Ô§à§Ó, §á§â§Ú§à§Ò§â§Ö§ä§Ö§ß§ß§à§Ö §Ú§Þ§Ú §Ó §ä§Ö§é§Ö§ß§Ú§Ö §Ú§ç §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Û §Ø§Ú§Ù§ß§Ú

compensation

§Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§ñ, §á§Ý§Ñ§ä§Ñ

compensation for injuries

§Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§ñ §Ù§Ñ §á§à§Ý§å§é§Ö§ß§ß§í§Ö §ä§â§Ñ§Ó§Þ§í

complaint

§Ø§Ñ§Ý§à§Ò§Ñ

compliance

§Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ö, §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö

compute

§â§Ñ§ã§ã§é§Ú§ä§í§Ó§Ñ§ä§î, §á§à§Õ§ã§é§Ú§ä§í§Ó§Ñ§ä§î

computer processed, computerized

§à§Ò§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §ß§Ñ §Ü§à§Þ§á§î§ð§ä§Ö§â§Ö, §Ü§à§Þ§á§î§ð§ä§Ö§â§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û

condominium

§Ü§à§ß§Õ§à§Þ§Ú§ß§Ú§å§Þ

confidential

§Ü§à§ß§æ§Ú§Õ§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§Û

Consolidated Omnibus Budget Reconciliation Act (COBRA)

§©§Ñ§Ü§à§ß §à §á§â§à§Õ§à§Ý§Ø§Ö§ß§Ú§Ú §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §Õ§Ý§ñ §å§Ó§à§Ý§Ú§Ó§ê§Ú§ç§ã§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó (COBRA)

constructive receipt

§Õ§Ñ§ä§Ñ §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ñ§Ó§Ñ §ß§Ñ §Õ§à§ç§à§Õ. §¥§Ñ§ä§Ñ, §Ü§à§Ô§Õ§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §Þ§à§Ø§Ö§ä §á§à§Ý§å§é§Ú§ä§î §Õ§Ú§Ó§Ú§Õ§Ö§ß§Õ§í §Ú§Ý§Ú §Ú§ß§à§Û §Õ§à§ç§à§Õ, §å§ã§ä§Ñ§ß§Ñ§Ó§Ý§Ú§Ó§Ñ§Ö§Þ§Ñ§ñ §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡

contest prize

§á§â§Ú§Ù, §ß§Ñ§Ô§â§Ñ§Õ§Ñ, §Ó§í§Ú§Ô§â§í§ê

contribution

§Ó§Ü§Ý§Ñ§Õ, §Ó§Ù§ß§à§ã

contribution to capital

§Ó§Ù§ß§à§ã §Ó §Ü§Ñ§á§Ú§ä§Ñ§Ý

conversion

§à§Ò§Þ§Ö§ß §Ó§Ñ§Ý§ð§ä§í

cooperative housing corporation

§Ü§à§â§á§à§â§Ñ§è§Ú§ñ §Ü§à§à§á§Ö§â§Ñ§ä§Ú§Ó§ß§à§Ô§à §Ø§Ú§Ý§Ú§ë§ß§à§Ô§à §ã§ä§â§à§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ

corporate tax

§Ü§à§â§á§à§â§Ñ§ä§Ú§Ó§ß§í§Û §ß§Ñ§Ý§à§Ô

corporation

§Ü§à§â§á§à§â§Ñ§è§Ú§ñ

court costs

§ã§å§Õ§Ö§Ò§ß§í§Ö §Ú§Ù§Õ§Ö§â§Ø§Ü§Ú

court order

§ã§å§Õ§Ö§Ò§ß§à§Ö §â§Ñ§ã§á§à§â§ñ§Ø§Ö§ß§Ú§Ö

cover by insurance

§à§Ò§Ö§ã§á§Ö§é§Ú§Ó§Ñ§ä§î (§Ó§à§Ù§Þ§Ö§ë§Ö§ß§Ú§Ö §Ü§Ñ§Ü§Ú§ç-§Ý§Ú§Ò§à §å§Ò§í§ä§Ü§à§Ó) §Ù§Ñ §ã§é§Ö§ä §ã§ä§â§Ñ§ç§à§Ó§à§Ô§à §á§à§Ý§Ú§ã§Ñ

coverage

§ã§ä§â§Ñ§ç§à§Ó§à§Ö §á§à§Ü§â§í§ä§Ú§Ö

coverage household

§Ù§Ñ§ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§ß§Ñ§ñ §ã§Ö§Þ§î§ñ

Coverdell education savings account

§³§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§í§Û §ã§é§Ö§ä §¬§à§Ó§Ö§â§Õ§Ö§Ý§Ý§Ñ §Õ§Ý§ñ §à§á§Ý§Ñ§ä§í §â§Ñ§ã§ç§à§Õ§à§Ó §ß§Ñ §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö (§ã§Ö§ß§Ñ§ä§à§â §¬§à§Ó§Ö§â§Õ§Ö§Ý§Ý §å§é§Ñ§ã§ä§Ó§à§Ó§Ñ§Ý §Ó §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ß§à§Û §Ò§Ñ§Ù§í §Õ§Ý§ñ §Õ§Ñ§ß§ß§à§Û §á§â§à§Ô§â§Ñ§Þ§Þ§í, §Ü§à§ä§à§â§Ñ§ñ §á§â§Ö§Õ§á§à§Ý§Ñ§Ô§Ñ§Ö§ä §à§ä§Ü§â§í§ä§Ú§Ö §ã§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§í§ç §ã§é§Ö§ä§à§Ó §â§à§Õ§Ú§ä§Ö§Ý§ñ§Þ§Ú §Õ§Ý§ñ §á§à§Ü§â§í§ä§Ú§ñ §â§Ñ§ã§ç§à§Õ§à§Ó §ß§Ñ §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö §Õ§Ö§ä§Ö§Û; §Ö§Ø§Ö§Ô§à§Õ§ß§í§Ö §Ó§Ù§ß§à§ã§í §Ó §ä§Ñ§Ü§Ú§Ö §ä§â§Ñ§ã§ä§à§Ó§í§Ö §ã§é§Ö§ä§Ñ §ß§Ö §à§Ò§Ý§Ñ§Ô§Ñ§ð§ä§ã§ñ §ß§Ñ§Ý§à§Ô§à§Þ)

covered security

§á§â§Ö§Õ§å§ã§Þ§à§ä§â§Ö§ß§ß§í§Ö §è§Ö§ß§ß§í§Ö §Ò§å§Þ§Ñ§Ô§Ú

credit bureau

§Ü§â§Ö§Õ§Ú§ä§ß§à§Ö §Ò§ð§â§à

credit for child care expenses

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §â§Ñ§ã§ç§à§Õ§í §ß§Ñ §â§Ö§Ò§Ö§ß§Ü§Ñ

credit for other dependents (ODC)

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §á§â§à§é§Ú§ç §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ö§Ó (ODC)

credit for the elderly or the disabled

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Õ§Ý§ñ §á§à§Ø§Ú§Ý§í§ç §Ú§Ý§Ú §Ú§ß§Ó§Ñ§Ý§Ú§Õ§à§Ó

credit life insurance

§ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö §Ü§â§Ö§Õ§Ú§ä§Ñ §ß§Ñ §ã§Ý§å§é§Ñ§Û §ã§Þ§Ö§â§ä§Ú §Ù§Ñ§Ö§Þ§ë§Ú§Ü§Ñ (§á§â§Ú §Ü§à§ä§à§â§à§Þ §ã§å§Þ§Þ§Ñ §ã§ä§â§Ñ§ç§à§Ó§à§Ô§à §á§à§Ý§Ú§ã§Ñ §Ó§ã§Ö§Ô§Õ§Ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§Ö§ä §ã§å§Þ§Þ§Ö §Ò§Ñ§Ý§Ñ§ß§ã§Ñ §á§à §Ü§â§Ö§Õ§Ú§ä§å)

credit one¡¯s account

§Ü§â§Ö§Õ§Ú§ä§à§Ó§Ñ§ä§î §ã§é§Ö§ä, §Õ§Ö§á§à§ß§Ú§â§à§Ó§Ñ§ä§î §ã§â§Ö§Õ§ã§ä§Ó§Ñ §ß§Ñ §ã§é§Ö§ä

credit reduction rate (FUTA)

§ã§ä§Ñ§Ó§Ü§Ñ §å§Þ§Ö§ß§î§ê§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ (§á§à §¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ§å §Ù§Ñ§Ü§à§ß§å §à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ú §Õ§Ý§ñ §Ó§í§á§Ý§Ñ§ä§í §á§à§ã§à§Ò§Ú§ñ §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö (FUTA))

credit union

§Ü§â§Ö§Õ§Ú§ä§ß§í§Û §ã§à§ð§Ù

cryptocurrency

§Ü§â§Ú§á§ä§à§Ó§Ñ§Ý§ð§ä§Ñ

currency transaction report

§à§ä§é§Ö§ä §à§Ò §à§á§Ö§â§Ñ§è§Ú§ñ§ç §ã §Õ§Ö§ß§Ö§Ø§ß§í§Þ§Ú §ã§â§Ö§Õ§ã§ä§Ó§Ñ§Þ§Ú

currency transaction report by casinos

§à§ä§é§Ö§ä §à§Ò §à§á§Ö§â§Ñ§è§Ú§ñ§ç §ã §Õ§Ö§ß§Ö§Ø§ß§í§Þ§Ú §ã§â§Ö§Õ§ã§ä§Ó§Ñ§Þ§Ú §Ó §Ü§Ñ§Ù§Ú§ß§à

currently not collectible

§ß§Ö §á§à§Õ§Ý§Ö§Ø§Ñ§ë§Ú§Û §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ð §Ó §ß§Ñ§ã§ä§à§ñ§ë§Ú§Û §Þ§à§Þ§Ö§ß§ä

custodial parent

§â§à§Õ§Ú§ä§Ö§Ý§î, §ñ§Ó§Ý§ñ§ð§ë§Ú§Û§ã§ñ §à§á§Ö§Ü§å§ß§à§Þ §â§Ö§Ò§Ö§ß§Ü§Ñ

customer outreach program

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §á§à §ã§Ó§ñ§Ù§ñ§Þ §ã §Ù§Ñ§Ü§Ñ§Ù§é§Ú§Ü§Ñ§Þ§Ú

customs duties

§ä§Ñ§Þ§à§Ø§Ö§ß§ß§í§Ö §ã§Ò§à§â§í

D

data

§Õ§Ñ§ß§ß§í§Ö

data bank

§Ò§Ñ§Ù§Ñ §Õ§Ñ§ß§ß§í§ç

data breach

§ç§Ú§ë§Ö§ß§Ú§Ö §Õ§Ñ§ß§ß§í§ç

data entry (in a computer)

§Ó§Ó§à§Õ §Õ§Ñ§ß§ß§í§ç; §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Û §ï§Ý§Ö§Þ§Ö§ß§ä (§Ü§à§Þ§á§î§ð§ä.)

data transmission

§á§Ö§â§Ö§Õ§Ñ§é§Ñ §Õ§Ñ§ß§ß§í§ç

daycare center

§ñ§ã§Ý§Ú, §Õ§Ö§ä§ã§Ü§Ú§Û §ã§Ñ§Õ

dealer (commercial)

§Ñ§Ô§Ö§ß§ä §á§à §á§â§à§Õ§Ñ§Ø§Ö, §á§à§ã§â§Ö§Õ§ß§Ú§Ü

dealer (securities)

§Õ§Ú§Ý§Ö§â §è§Ö§ß§ß§í§ç §Ò§å§Þ§Ñ§Ô

death benefit

§ã§ä§â§Ñ§ç§à§Ó§à§Ö §á§à§ã§à§Ò§Ú§Ö, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Ö §Ó §ã§Ý§å§é§Ñ§Ö §ã§Þ§Ö§â§ä§Ú §Ù§Ñ§ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§ß§à§Ô§à §Ý§Ú§è§Ñ

death certificate

§ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à §à §ã§Þ§Ö§â§ä§Ú

decedent

§á§à§Ü§à§Û§ß§í§Û; §ã§Ü§à§ß§é§Ñ§Ó§ê§Ö§Ö§ã§ñ §Ý§Ú§è§à

decree (judicial, final)

§ã§å§Õ§Ö§Ò§ß§à§Ö §â§Ö§ê§Ö§ß§Ú§Ö, §á§â§Ú§Ü§Ñ§Ù §ã§å§Õ§Ñ (§à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§Ö)

decree (not final)

§â§Ñ§ã§á§à§â§ñ§Ø§Ö§ß§Ú§Ö (§ß§Ö §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à§Ö)

deduction

§Ó§í§é§Ú§ä§Ñ§ß§Ú§Ö §Ú§Ù §ß§Ñ§Ý§à§Ô§Ñ. §£§í§é§Ú§ä§Ñ§Ö§Þ§í§Û §Ú§Ù §ß§Ñ§Ý§à§Ô§Ñ §â§Ñ§ã§ç§à§Õ, §Ü§à§ä§à§â§í§Û §å§Þ§Ö§ß§î§ê§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§å§ð §Ò§Ñ§Ù§å §Õ§à§ç§à§Õ§Ñ §Õ§Ý§ñ §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§ç §Ú §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§ç §Ý§Ú§è.

default

§Õ§Ö§æ§à§Ý§ä; §ß§Ö§Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ö §å§ã§Ý§à§Ó§Ú§Û §Ü§â§Ö§Õ§Ú§ä§ß§à§Ô§à §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §Ú§Ý§Ú §â§í§ß§à§é§ß§à§Û §ã§Õ§Ö§Ý§Ü§Ú; §ß§Ö§Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó

deferred compensation plan

§á§Ý§Ñ§ß §ã §à§ä§ã§â§à§é§Ü§à§Û §Ó§í§á§Ý§Ñ§ä §Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§Ú

deferred income

§Õ§à§ç§à§Õ §Ò§å§Õ§å§ë§Ö§Ô§à §á§Ö§â§Ú§à§Õ§Ñ

deferred payment

§à§ä§ã§â§à§é§Ö§ß§ß§í§Û §á§Ý§Ñ§ä§Ö§ç

deferred taxes

§à§ä§ã§â§à§é§Ö§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú

deficiency notice, notice of deficiency

§å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö §à §ß§Ö§Õ§à§Ú§Þ§Ü§Ö

delinquent payments

§á§â§à§ã§â§à§é§Ö§ß§ß§í§Ö §á§Ý§Ñ§ä§Ö§Ø§Ú

delinquent return

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ, §ß§Ö §ã§Õ§Ñ§ß§ß§Ñ§ñ §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡

delinquent tax

§ß§Ö§å§á§Ý§Ñ§é§Ö§ß§ß§í§Û §ß§Ñ§Ý§à§Ô

delinquent taxpayer

§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü, §ß§Ö §å§á§Ý§Ñ§ä§Ú§Ó§ê§Ú§Û §ß§Ñ§Ý§à§Ô

demand for payment

§ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Ö §á§Ý§Ñ§ä§Ö§Ø§Ñ

denial letter

§á§Ú§ã§î§Þ§à, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ö§Ö §à§ä§Ü§Ñ§Ù

denial notice

§å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ö§Ö §à§ä§Ü§Ñ§Ù

Department of Health and Human Services

§®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§à §Ù§Õ§â§Ñ§Ó§à§à§ç§â§Ñ§ß§Ö§ß§Ú§ñ §Ú §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §ã§Ý§å§Ø§Ò §³§º§¡

Department of Labor

§®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§à §ä§â§å§Õ§Ñ §³§º§¡

Department of the Treasury

§®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§à §æ§Ú§ß§Ñ§ß§ã§à§Ó §³§º§¡

Department of Veterans Affairs

§®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§à §á§à §Õ§Ö§Ý§Ñ§Þ §Ó§Ö§ä§Ö§â§Ñ§ß§à§Ó §³§º§¡

dependency test

§á§â§à§Ó§Ö§â§Ü§Ñ §ã§ä§Ñ§ä§å§ã§Ñ §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ñ

dependent

§Ú§Ø§Õ§Ú§Ó§Ö§ß§Ö§è

dependent care assistance payments

§Ó§í§á§Ý§Ñ§ä§Ñ §Õ§Ö§ß§Ö§Ø§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó §á§à §å§ç§à§Õ§å §Ù§Ñ §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ö§Þ

dependent care expenses

§â§Ñ§ã§ç§à§Õ§í §á§à §å§ç§à§Õ§å §Ù§Ñ §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ö§Þ

depletion

§Ú§ã§ä§à§ë§Ö§ß§Ú§Ö, §å§Þ§Ö§ß§î§ê§Ö§ß§Ú§Ö

deposit period ending on (month, day, year)

§á§Ö§â§Ú§à§Õ §â§Ñ§Ù§Þ§Ö§ë§Ö§ß§Ú§ñ §ã§â§Ö§Õ§ã§ä§Ó §Ù§Ñ§Ü§Ñ§ß§é§Ú§Ó§Ñ§Ö§ä§ã§ñ (§Þ§Ö§ã§ñ§è, §Õ§Ö§ß§î, §Ô§à§Õ)

depositor

§Ó§Ü§Ý§Ñ§Õ§é§Ú§Ü

depreciation

§Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§ñ

direct debit

§á§â§ñ§Þ§à§Ö §Õ§Ö§Ò§Ö§ä§à§Ó§Ñ§ß§Ú§Ö

direct debit installment agreement

§ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à§Ò §å§á§Ý§Ñ§ä§Ö §Ó §â§Ñ§ã§ã§â§à§é§Ü§å §á§â§ñ§Þ§í§Þ §Õ§Ö§Ò§Ö§ä§à§Ó§Ñ§ß§Ú§Ö§Þ

direct deposit

§á§â§ñ§Þ§à§Û §Ó§Ü§Ý§Ñ§Õ

disability benefits

§Ý§î§Ô§à§ä§í §Ú §á§à§ã§à§Ò§Ú§ñ §á§à §Ú§ß§Ó§Ñ§Ý§Ú§Õ§ß§à§ã§ä§Ú

disability income exclusion

§Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§Ö §Õ§Ý§ñ §Õ§à§ç§à§Õ§à§Ó §à§ä §á§à§ã§à§Ò§Ú§ñ §á§à §Ú§ß§Ó§Ñ§Ý§Ú§Õ§ß§à§ã§ä§Ú

disabled

§Ú§ß§Ó§Ñ§Ý§Ú§Õ

disaster

§ã§ä§Ú§ç§Ú§Û§ß§à§Ö §Ò§Ö§Õ§ã§ä§Ó§Ú§Ö

disaster relief

§á§à§Þ§à§ë§î §á§â§Ú §ã§ä§Ú§ç§Ú§Û§ß§í§ç §Ò§Ö§Õ§ã§ä§Ó§Ú§ñ§ç

discharge

§à§ä§Þ§Ö§ß§Ñ

disclosure

§â§Ñ§ã§Ü§â§í§ä§Ú§Ö §Õ§Ñ§ß§ß§í§ç

disposition (of property)

§â§Ñ§ã§á§à§â§ñ§Ø§Ö§ß§Ú§Ö §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î§ð

disregarded entity

§à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ, §ß§Ö §á§â§Ú§Ù§ß§Ñ§Ó§Ñ§Ö§Þ§Ñ§ñ §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§Þ §Ý§Ú§è§à§Þ

distribution

§â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö

distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.

§Ó§í§á§Ý§Ñ§ä§Ñ §ã§â§Ö§Õ§ã§ä§Ó §Ú§Ù §á§Ö§ß§ã§Ú§Û, §Ñ§ß§ß§å§Ú§ä§Ö§ä§à§Ó, §á§Ö§ß§ã§Ú§à§ß§ß§í§ç §á§Ý§Ñ§ß§à§Ó §Ú§Ý§Ú §á§Ý§Ñ§ß§à§Ó §å§é§Ñ§ã§ä§Ú§ñ §Ó §á§â§Ú§Ò§í§Ý§ñ§ç, §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§ç §á§Ö§ß§ã§Ú§à§ß§ß§í§ç §ã§é§Ö§ä§à§Ó, §ã§ä§â§Ñ§ç§à§Ó§í§ç §Õ§à§Ô§à§Ó§à§â§à§Ó §Ú §ä.§á.

distributive share (partnership)

§Õ§à§Ý§ñ, §á§à§Ý§å§é§Ñ§Ö§Þ§Ñ§ñ §á§â§Ú §â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ú (§Ó §á§Ñ§â§ä§ß§Ö§â§ã§ä§Ó§Ö)

dividend income

§Õ§à§ç§à§Õ §à§ä §Õ§Ú§Ó§Ú§Õ§Ö§ß§Õ§à§Ó

dividends

§Õ§Ú§Ó§Ú§Õ§Ö§ß§Õ§í

division (administration)

§à§ä§Õ§Ö§Ý §Ó §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§è§Ú§Ú

divorce decree

§ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à §à §â§Ñ§Ù§Ó§à§Õ§Ö §ã §Ó§í§á§Ú§ã§Ü§à§Û §Ú§Ù §ã§å§Õ§Ö§Ò§ß§à§Ô§à §â§Ö§ê§Ö§ß§Ú§ñ

domestic production activity

§á§â§à§Ú§Ù§Ó§à§Õ§ã§ä§Ó§Ö§ß§ß§Ñ§ñ §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §Ó §ã§Ó§à§Ö§Û §ã§ä§â§Ñ§ß§Ö

donation

§á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§Ö

double declining balance depreciation

§Õ§Ó§à§Û§ß§Ñ§ñ §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§ñ §å§Ò§í§Ó§Ñ§ð§ë§Ö§Ô§à §Ò§Ñ§Ý§Ñ§ß§ã§Ñ (§á§â§Ú §Ü§à§ä§à§â§à§Û §Ó §ä§Ö§é§Ö§ß§Ú§Ö §á§Ö§â§Ó§à§Ô§à §Ô§à§Õ§Ñ §ã§á§Ú§ã§í§Ó§Ñ§Ö§ä§ã§ñ §ã§å§Þ§Þ§Ñ, §Ó §Õ§Ó§Ñ §â§Ñ§Ù§Ñ §á§â§Ö§Ó§í§ê§Ñ§ð§ë§Ñ§ñ §ã§å§Þ§Þ§å, §á§à§Ý§å§é§Ñ§Ö§Þ§å§ð §á§â§Ú §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ú §Þ§Ö§ä§à§Õ§Ñ §á§â§ñ§Þ§à§Û §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§Ú, §Ñ §Ù§Ñ§ä§Ö§Þ §ä§à§ä §Ø§Ö §á§â§à§è§Ö§ß§ä §á§â§Ú§Þ§Ö§ß§ñ§Ö§ä§ã§ñ §Õ§Ý§ñ §á§à§Õ§ã§é§Ö§ä§Ñ §Ñ§Þ§à§â§ä§Ú§Ù§Ñ§è§Ú§Ú §à§ã§ä§Ñ§Ó§ê§Ö§Û§ã§ñ §ã§å§Þ§Þ§í §Ó §á§à§ã§Ý§Ö§Õ§å§ð§ë§Ú§Ö §Ô§à§Õ§í)

double taxation

§Õ§Ó§à§Û§ß§à§Ö §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö

download (computers)

§Ù§Ñ§Ô§â§å§Ø§Ñ§ä§î §Ü§à§Þ§á§î§ð§ä§Ö§â§í

draft

§á§Ö§â§Ö§Ó§à§Õ§ß§í§Û §Ó§Ö§Ü§ã§Ö§Ý§î, §ä§â§Ñ§ä§ä§Ñ: §Ò§Ö§Ù§å§ã§Ý§à§Ó§ß§í§Û §á§â§Ú§Ü§Ñ§Ù §Ý§Ú§è§å, §ß§Ñ §Ü§à§ä§à§â§à§Ö §Ó§í§ã§ä§Ñ§Ó§Ý§Ö§ß §Ó§Ö§Ü§ã§Ö§Ý§î, §Ó§í§á§Ý§Ñ§ä§Ú§ä§î §Ö§Ô§à §á§â§Ö§Õ§ì§ñ§Ó§Ú§ä§Ö§Ý§ð §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§å§ð §ã§å§Þ§Þ§å

dual-status alien or dual resident alien

§Ý§Ú§è§à, §à§Ò§Ý§Ñ§Õ§Ñ§ð§ë§Ö§Ö §ã§ä§Ñ§ä§å§ã§à§Þ §á§à§ã§ä§à§ñ§ß§ß§à§Ô§à §Ø§Ú§ä§Ö§Ý§ñ §³§º§¡ §Ú §ã§ä§Ñ§ä§å§ã§à§Þ §Ú§ß§à§ã§ä§â§Ñ§ß§è§Ñ §Ó §ä§Ö§é§Ö§ß§Ú§Ö §à§Õ§ß§à§Ô§à §Ú §ä§à§Ô§à §Ø§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ô§à§Õ§Ñ. §°§Ò§í§é§ß§à §ï§ä§à §á§â§à§Ú§ã§ç§à§Õ§Ú§ä §Ó §Ô§à§Õ §á§â§Ú§Ò§í§ä§Ú§ñ §Ó §³§º§¡ §Ú§Ý§Ú §à§ä§ì§Ö§Ù§Õ§Ñ §Ú§Ù §³§º§¡. §±§â§Ú §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §Ó §³§º§¡ §Ó §ä§Ö§é§Ö§ß§Ú§Ö §Ô§à§Õ§Ñ, §Ü§à§Ô§Õ§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §à§Ò§Ý§Ñ§Õ§Ñ§Ö§ä §ã§ß§Ñ§é§Ñ§Ý§Ñ §à§Õ§ß§Ú§Þ, §Ñ §Ù§Ñ§ä§Ö§Þ §Õ§â§å§Ô§Ú§Þ §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §ã§ä§Ñ§ä§å§ã§à§Þ, §á§â§Ú§Þ§Ö§ß§ñ§ð§ä§ã§ñ §â§Ñ§Ù§ß§í§Ö §á§â§Ñ§Ó§Ú§Ý§Ñ §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §ä§à§Û §é§Ñ§ã§ä§Ú §Ô§à§Õ§Ñ, §Ü§à§Ô§Õ§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ã§é§Ú§ä§Ñ§Ö§ä§ã§ñ §á§à§ã§ä§à§ñ§ß§ß§í§Þ §Ø§Ú§ä§Ö§Ý§Ö§Þ §³§º§¡, §Ú §ä§à§Û §é§Ñ§ã§ä§Ú §Ô§à§Õ§Ñ, §Ü§à§Ô§Õ§Ñ §à§ß §ã§é§Ú§ä§Ñ§Ö§ä§ã§ñ §Ú§ß§à§ã§ä§â§Ñ§ß§è§Ö§Þ, §Ó§â§Ö§Þ§Ö§ß§ß§à §ß§Ñ§ç§à§Õ§ñ§ë§Ú§Þ§ã§ñ §Ó §³§º§¡.

due diligence

§Õ§à§Ý§Ø§ß§Ñ§ñ §á§â§à§Ó§Ö§â§Ü§Ñ ¨C §ß§Ñ§Ò§à§â §Õ§Ö§Û§ã§ä§Ó§Ú§Û, §á§â§Ú§Ù§Ó§Ñ§ß§ß§í§ç §à§Ò§Ö§ã§á§Ö§é§Ú§ä§î §Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§å§ð §Ù§Ñ§ë§Ú§ä§å §à§ä §ß§Ö§à§Ø§Ú§Õ§Ñ§ß§ß§à§ã§ä§Ö§Û (§á§à§Ö§Ù§Õ§Ü§Ñ §ß§Ñ §Þ§Ö§ã§ä§à, §Ú§Ù§å§é§Ö§ß§Ú§Ö §à§Ò§ã§ä§Ñ§ß§à§Ó§Ü§Ú §ß§Ñ §Þ§Ö§ã§ä§Ö, §ã§à§è§Ú§Ñ§Ý§î§ß§í§ç §Ú §á§â§à§é§Ú§ç §â§Ú§ã§Ü§à§Ó)

dues (union)

§Ó§Ù§ß§à§ã§í (§Ó §á§â§à§æ§ã§à§ð§Ù§í)

dwelling

§Þ§Ö§ã§ä§à§Ø§Ú§ä§Ö§Ý§î§ã§ä§Ó§à; §Ø§Ú§Ý§Ú§ë§Ö

E

e-file

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§Û §æ§Ñ§Û§Ý

early distribution

§á§â§Ö§Ø§Õ§Ö§Ó§â§Ö§Þ§Ö§ß§ß§Ñ§ñ §Ó§í§á§Ý§Ñ§ä§Ñ

earned income

§ä§â§å§Õ§à§Ó§à§Û §Õ§à§ç§à§Õ, §Õ§à§ç§à§Õ §à§ä §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú, §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ

earned income credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ

earned income tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ

earned income test

§á§â§à§Ó§Ö§â§Ü§Ñ §á§â§Ñ§Ó§Ú§Ý§î§ß§à§ã§ä§Ú §å§Ü§Ñ§Ù§Ñ§ß§ß§à§Ô§à §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§à§Ô§à §Õ§à§ç§à§Õ§Ñ

earning capacity

§á§à§ä§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§Û §Õ§à§ç§à§Õ (§æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ô§à §Ý§Ú§è§Ñ)

education credits

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ù§Ñ§é§Ö§ä§í §Ù§Ñ §à§á§Ý§Ñ§ä§å §å§é§Ö§Ò§í

effectively connected income

§æ§Ñ§Ü§ä§Ú§é§Ö§ã§Ü§Ú §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ

elderly

§á§à§Ø§Ú§Ý§à§Û, §á§à§Ø§Ú§Ý§à§Ö §Ý§Ú§è§à

election worker

§â§Ñ§Ò§à§ä§ß§Ú§Ü §Ú§Ù§Ò§Ú§â§Ñ§ä§Ö§Ý§î§ß§à§Ô§à §å§é§Ñ§ã§ä§Ü§Ñ

Electronic Federal Tax Payment System (EFTPS)

§¿§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §å§á§Ý§Ñ§ä§í §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó (EFTPS)

electronic filing

§á§à§Õ§Ñ§é§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö

electronic filing identification number (EFIN)

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §ß§à§Þ§Ö§â §Õ§Ý§ñ §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Û §æ§à§â§Þ§Ö (EFIN)

electronic funds withdrawal (EFW)

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Ö §Õ§Ö§Ò§Ö§ä§à§Ó§Ñ§ß§Ú§Ö §á§Ý§Ñ§ä§Ö§Ø§Ö§Û (EFW)

electronic report of tips

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §æ§à§â§Þ§Ñ §à§ä§é§Ö§ä§Ñ §à §á§à§Ý§å§é§Ö§ß§ß§í§ç §é§Ñ§Ö§Ó§í§ç §Ú §ß§Ö§Ò§à§Ý§î§ê§Ú§ç §Õ§Ö§ß§Ö§Ø§ß§í§ç §á§à§Õ§Ñ§â§Ü§Ñ§ç

electronic return originator (ERO)

§ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§î §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Û §æ§à§â§Þ§Ö (ERO)

electronic service

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§ñ

elementary school

§ß§Ñ§é§Ñ§Ý§î§ß§Ñ§ñ §ê§Ü§à§Ý§Ñ

eligibility requirements

§ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ, §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ö §Ü§à§ä§à§â§í§ç §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à §Õ§Ý§ñ §à§Ò§Ý§Ñ§Õ§Ñ§ß§Ú§ñ §á§â§Ñ§Ó§à§Þ (§ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §ã§Ü§Ú§Õ§à§Ü, §Ý§î§Ô§à§ä §Ú §ä.§Õ.);

email

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§Ñ§ñ §á§à§é§ä§Ñ

employee

§ß§Ñ§Ö§Þ§ß§í§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü

employee benefits

§Ý§î§Ô§à§ä§í, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§Ö §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Þ §á§à §ß§Ñ§Û§Þ§å

employee savings plan

§ã§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§í§Û §á§Ý§Ñ§ß §Õ§Ý§ñ §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å

employee tax

§ß§Ñ§Ý§à§Ô, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Þ§Ú §á§à §ß§Ñ§Û§Þ§å

employee¡¯s daily record of tips

?§¦§Ø§Ö§Õ§ß§Ö§Ó§ß§Ñ§ñ §Ó§Ö§Õ§à§Þ§à§ã§ä§î §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ö§Ô§à §á§à §ß§Ñ§Û§Þ§å §Õ§Ý§ñ §å§é§Ö§ä§Ñ §á§à§Ý§å§é§Ñ§Ö§Þ§í§ç §é§Ñ§Ö§Ó§í§ç §Ú §ß§Ö§Ò§à§Ý§î§ê§Ú§ç §Õ§Ö§ß§Ö§Ø§ß§í§ç §á§à§Õ§Ñ§â§Ü§à§Ó?

employee¡¯s daily record of tips and report to the employer

?§¦§Ø§Ö§Õ§ß§Ö§Ó§ß§Ñ§ñ §Ó§Ö§Õ§à§Þ§à§ã§ä§î §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ö§Ô§à §á§à §ß§Ñ§Û§Þ§å §Õ§Ý§ñ §å§é§Ö§ä§Ñ §á§à§Ý§å§é§Ñ§Ö§Þ§í§ç §é§Ñ§Ö§Ó§í§ç §Ú §à§ä§é§Ö§ä §Õ§Ý§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ?

employee¡¯s report of tips to employer

?§°§ä§é§Ö§ä §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ö§Ô§à §á§à §ß§Ñ§Û§Þ§å §à §á§à§Ý§å§é§Ö§ß§ß§í§ç §Ú§Þ §é§Ñ§Ö§Ó§í§ç §Ú§Ý§Ú §ß§Ö§Ò§à§Ý§î§ê§à§Ô§à §Õ§Ö§ß§Ö§Ø§ß§à§Ô§à §Ó§à§Ù§ß§Ñ§Ô§â§Ñ§Ø§Õ§Ö§ß§Ú§ñ §Õ§Ý§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ?

employer (adjective)

§é§ä§à-§Ý§Ú§Ò§à, §Ú§Þ§Ö§ð§ë§Ö§Ö §à§ä§ß§à§ê§Ö§ß§Ú§Ö §Ü §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ð

employer health plan

§Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§à§Ö §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ

employer identification number (ElN)

§Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§Û §ß§à§Þ§Ö§â §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ (§Ó §è§Ö§Ý§ñ§ç §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ)

employer (noun)

§â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§î

employer tax

§ß§Ñ§Ý§à§Ô, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ

employer¡¯s supplemental tax guide

§²§å§Ü§à§Ó§à§Õ§ã§ä§Ó§à §á§à §å§á§Ý§Ñ§ä§Ö §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ

employment agency

§Ò§ð§â§à §á§à §ä§â§å§Õ§à§å§ã§ä§â§à§Û§ã§ä§Ó§å

employment agency fees

§á§Ý§Ñ§ä§Ñ §Ù§Ñ §å§ã§Ý§å§Ô§Ú §Ò§ð§â§à §á§à §ä§â§å§Õ§à§å§ã§ä§â§à§Û§ã§ä§Ó§å

employment related

§é§ä§à-§Ý§Ú§Ò§à, §ã§Ó§ñ§Ù§Ñ§ß§ß§à§Ö §ã §å§ã§ä§â§à§Û§ã§ä§Ó§à§Þ §ß§Ñ §â§Ñ§Ò§à§ä§å

employment taxes

§ß§Ñ§Ý§à§Ô§Ú, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§Ö §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å

enact

§å§ã§ä§Ñ§ß§Ñ§Ó§Ý§Ú§Ó§Ñ§ä§î, §á§â§Ö§Õ§á§Ú§ã§í§Ó§Ñ§ä§î §Ó §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ß§à§Þ §á§à§â§ñ§Õ§Ü§Ö, §á§â§Ú§ß§Ú§Þ§Ñ§ä§î (§Ù§Ñ§Ü§à§ß)

endowment

§Õ§Ñ§â, §á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§Ö, §Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§í§Û §æ§à§ß§Õ

enforced collection action

§Þ§Ö§â§Ñ §á§à §á§â§Ú§ß§å§Õ§Ú§ä§Ö§Ý§î§ß§à§Þ§å §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ö§Û

enforcement of the law

§á§â§Ú§Þ§Ö§ß§Ö§ß§Ú§Ö §á§â§Ñ§Ó§Ñ, §Ù§Ñ§Ü§à§ß§Ñ

enrolled agent

§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ñ§Ô§Ö§ß§ä, §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ú§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó

enter (data in a computer)

§Ó§Ó§à§Õ§Ú§ä§î (§Õ§Ñ§ß§ß§í§Ö §Ó §Ü§à§Þ§á§î§ð§ä§Ö§â)

entertainment expenses

§â§Ñ§ã§ç§à§Õ§í §ß§Ñ §Õ§à§ã§å§Ô §Ú §â§Ñ§Ù§Ó§Ý§Ö§é§Ö§ß§Ú§ñ, §ß§Ö§á§à§ã§â§Ö§Õ§ã§ä§Ó§Ö§ß§ß§à §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §Õ§Ö§Ý§à§Ó§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î§ð

entry (on a return)

§ã§à§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö §Ô§â§Ñ§æ§í (§Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú)

equitable relief

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Ý§î§Ô§à§ä§Ñ, §Ü§à§ä§à§â§Ñ§ñ §Þ§à§Ø§Ö§ä §Ò§í§ä§î §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ñ §à§Õ§ß§à§Þ§å §Ú§Ù §ã§å§á§â§å§Ô§à§Ó, §é§ä§à§Ò§í §à§ß/§à§ß§Ñ §ß§Ö§ã/§Ý§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §Ú§ã§Ü§Ý§ð§é§Ú§ä§Ö§Ý§î§ß§à §Ù§Ñ §ã§Ó§à§ð §é§Ñ§ã§ä§î §Õ§à§ç§à§Õ§à§Ó (§Ó§Þ§Ö§ã§ä§à §ä§à§Ô§à, §é§ä§à§Ò§í §á§Ý§Ñ§ä§Ú§ä§î §á§à§Õ§à§ç§à§Õ§ß§í§Û §ß§Ñ§Ý§à§Ô §Ù§Ñ §à§Ò§ë§Ú§Û §Õ§à§ç§à§Õ §à§Ò§à§Ú§ç §ã§å§á§â§å§Ô§à§Ó)

equity (in property)

§â§Ö§Ñ§Ý§î§ß§Ñ§ñ §â§í§ß§à§é§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Ù§Ñ §Ó§í§é§Ö§ä§à§Þ §ã§å§Þ§Þ§í §Ú§á§à§ä§Ö§é§ß§à§Ô§à §Ü§â§Ö§Õ§Ú§ä§Ñ

escrow

§ï§ã§Ü§â§à§å (§Ü§à§ß§ä§â§Ñ§Ü§ä, §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §Ú§Ý§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä, §Ü§à§ä§à§â§í§Û §ß§Ñ§ç§à§Õ§Ú§ä§ã§ñ §ß§Ñ §ç§â§Ñ§ß§Ö§ß§Ú§Ú §å §ä§â§Ö§ä§î§Ö§Ô§à §Ý§Ú§è§Ñ §Ú §Ó§ã§ä§å§á§Ñ§Ö§ä §Ó §ã§Ú§Ý§å §ä§à§Ý§î§Ü§à §á§â§Ú §Ó§í§á§à§Ý§ß§Ö§ß§Ú§Ú §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§à§Ô§à §å§ã§Ý§à§Ó§Ú§ñ)

escrow account

§ã§é§Ö§ä §ï§ã§Ü§â§à§å

escrow funds

§æ§à§ß§Õ§í ¡°§ï§ã§Ü§â§à§å¡±, §å§ã§Ý§à§Ó§ß§à-§Ò§Ý§à§Ü§Ú§â§à§Ó§Ñ§ß§ß§í§Ö §æ§à§ß§Õ§í

estate

§Ó§ã§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§à §é§Ö§Ý§à§Ó§Ö§Ü§Ñ §ß§Ñ §Þ§à§Þ§Ö§ß§ä §ã§Þ§Ö§â§ä§Ú; §ã§à§ã§ä§à§ñ§ß§Ú§Ö (§ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§î, §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Ö §Ñ§Ü§ä§Ú§Ó§í)

estate tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §ß§Ñ§ã§Ý§Ö§Õ§ã§ä§Ó§à

estimated tax

§â§Ñ§ã§é§Ö§ä§ß§í§Û §ß§Ñ§Ý§à§Ô

estimated tax payments

§Ö§Ø§Ö§Ü§Ó§Ñ§â§ä§Ñ§Ý§î§ß§Ñ§ñ §Ó§í§á§Ý§Ñ§ä§Ñ §â§Ñ§ã§é§Ö§ä§ß§à§Û §ã§å§Þ§Þ§í §ß§Ñ§Ý§à§Ô§Ñ

estimated useful life

§á§â§Ö§Õ§á§à§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §ã§â§à§Ü §ï§Ü§ã§á§Ý§å§Ñ§ä§Ñ§è§Ú§Ú

examination (of a tax return)

§á§â§à§Ó§Ö§â§Ü§Ñ (§ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú)

excess contribution

§é§â§Ö§Ù§Þ§Ö§â§ß§í§Û §Ó§Ù§ß§à§ã, §é§â§Ö§Ù§Þ§Ö§â§ß§í§Û §Ó§Ü§Ý§Ñ§Õ

excise taxes

§Ñ§Ü§è§Ú§Ù§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú

exclusion of income for bona fide residents

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §Õ§à§ç§à§Õ§Ñ §Ù§Ñ§Ü§à§ß§ß§í§ç §Ø§Ú§ä§Ö§Ý§Ö§Û §à§ä §ß§Ñ§Ý§à§Ô§à§Ó

executor

§Õ§å§ê§Ö§á§â§Ú§Ü§Ñ§Ù§é§Ú§Ü; §Ú§ã§á§à§Ý§ß§Ú§ä§Ö§Ý§î §Ù§Ñ§Ó§Ö§ë§Ñ§ß§Ú§ñ

exemption

§ã§å§Þ§Þ§Ñ, §Ó§í§é§Ú§ä§Ñ§Ö§Þ§Ñ§ñ §Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í (§á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ñ§ñ§ã§ñ §Ý§ð§Ò§à§Þ§å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§å, §Ü§à§ä§à§â§í§Û §ß§Ö §Þ§à§Ø§Ö§ä §Ò§í§ä§î §å§Ü§Ñ§Ù§Ñ§ß §Ü§Ñ§Ü §Ú§Ø§Õ§Ú§Ó§Ö§ß§Ö§è §Õ§â§å§Ô§Ú§Þ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Þ)

exemption certificate number

§ß§à§Þ§Ö§â §å§Õ§à§ã§ä§à§Ó§Ö§â§Ö§ß§Ú§ñ §à§Ò §à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ú §à§ä §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

exemption from withholding

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í

exemptions, standard deduction, and filing information

?§ª§ã§Ü§Ý§ð§é§Ö§ß§Ú§ñ (§Õ§Ý§ñ §è§Ö§Ý§Ö§Û §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ), §ã§ä§Ñ§ß§Õ§Ñ§â§ä§ß§í§Ö §Ó§í§é§Ö§ä§í §Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í, §ã§Ó§Ö§Õ§Ö§ß§Ú§ñ, §Ó§Ü§Ý§ð§é§Ñ§Ö§Þ§í§Ö §Ó §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú? (§ß§Ñ§Ù§Ó§Ñ§ß§Ú§Ö §á§å§Ò§Ý§Ú§Ü§Ñ§è§Ú§Ú §ß§à§Þ§Ö§â 501)

experience rate

§ã§ä§Ñ§Ó§Ü§Ñ §ã §å§é§Ö§ä§à§Þ §á§â§Ö§Õ§í§ã§ä§à§â§Ú§Ú. §ª§ã§á§à§Ý§î§Ù§å§Ö§ä§ã§ñ §Õ§Ý§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§ñ §ã§ä§Ñ§Ó§Ü§Ú §ß§Ñ§Ý§à§Ô§Ñ §Ó §æ§à§ß§Õ §á§à§ã§à§Ò§Ú§ñ §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö (§ß§Ñ §à§ã§ß§à§Ó§Ö §á§â§Ö§Õ§í§Õ§å§ë§Ú§ç §Õ§Ñ§ß§ß§í§ç §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö §Õ§Ý§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó §Õ§Ñ§ß§ß§à§Ô§à §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ). §²§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ú, §à§ä§Ý§Ú§é§Ñ§ð§ë§Ú§Ö§ã§ñ §ã§ä§Ñ§Ò§Ú§Ý§î§ß§í§Þ §ã§à§ã§ä§Ñ§Ó§à§Þ §ß§Ñ§Ö§Þ§ß§í§ç §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó, §Ó§à§Ù§ß§Ñ§Ô§â§Ñ§Ø§Õ§Ñ§ð§ä§ã§ñ §ã§ß§Ú§Ø§Ö§ß§Ú§Ö§Þ §ã§ä§Ñ§Ó§Ü§Ú §Ó§Ü§Ý§Ñ§Õ§Ñ §Ó §æ§à§ß§Õ §á§à§ã§à§Ò§Ú§ñ §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö §ê§ä§Ñ§ä§Ñ.

expire

§Ú§ã§ä§Ö§Ü§Ñ§ä§î (§à §ã§â§à§Ü§Ö §Õ§Ö§Û§ã§ä§Ó§Ú§ñ)

extended active duty

§á§â§à§Õ§Ý§Ö§ß§ß§Ñ§ñ §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§Ñ§ñ §ã§Ý§å§Ø§Ò§Ñ §Ó §Ó§Ó§à§â§å§Ø§Ö§ß§ß§í§ç §ã§Ú§Ý§Ñ§ç¨C §Ó §è§Ö§Ý§ñ§ç §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ §Ý§Ú§è§Ñ, §ß§Ñ§ç§à§Õ§ñ§ë§Ú§Ö§ã§ñ §ß§Ñ §Õ§Ý§Ú§ä§Ö§Ý§î§ß§à§Û §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§à§Û §Ó§à§Ö§ß§ß§à§Û §ã§Ý§å§Ø§Ò§Ö §Ù§Ñ §â§å§Ò§Ö§Ø§à§Þ, §ã§é§Ú§ä§Ñ§ð§ä§ã§ñ §á§à§Ý§å§é§Ñ§ð§ë§Ú§Þ§Ú §Õ§à§ç§à§Õ §Ó §³§º§¡

F

face value

§ß§Ñ§â§Ú§è§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §è§Ö§ß§Ñ, §ß§à§Þ§Ú§ß§Ñ§Ý, §ß§à§Þ§Ú§ß§Ñ§Ý§î§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î

failure to deposit

§ß§Ö§ã§à§Ó§Ö§â§ê§Ö§ß§Ú§Ö §Ó§Ü§Ý§Ñ§Õ§Ñ

failure to pay penalty

§ß§Ö§å§á§Ý§Ñ§ä§Ñ §ê§ä§â§Ñ§æ§Ñ

fair market value

§ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§Ñ§ñ §â§í§ß§à§é§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î

fair rental price

§ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î §ã§ì§Ö§Þ§Ñ §Ø§Ú§Ý§î§ñ

fair rental value

§ã§á§â§Ñ§Ó§Ö§Õ§Ý§Ú§Ó§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î §Ñ§â§Ö§ß§Õ§í

family size

§Ü§à§Ý§Ú§é§Ö§ã§ä§Ó§à §é§Ý§Ö§ß§à§Ó §ã§Ö§Þ§î§Ú

farm

§æ§Ö§â§Þ§Ö§â§ã§Ü§à§Ö §ç§à§Ù§ñ§Û§ã§ä§Ó§à

farm income

§Õ§à§ç§à§Õ §à§ä §æ§Ö§â§Þ§Ö§â§ã§Ü§à§Ô§à §ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ

farm operator

§à§á§Ö§â§Ñ§ä§à§â §æ§Ö§â§Þ§í

farm worker

§ã§Ö§Ý§î§ã§Ü§à§ç§à§Ù§ñ§Û§ã§ä§Ó§Ö§ß§ß§í§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü

farmer

§æ§Ö§â§Þ§Ö§â

farming

§Ó§Ö§Õ§Ö§ß§Ú§Ö §æ§Ö§â§Þ§Ö§â§ã§Ü§à§Ô§à §ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ

fax

§æ§Ñ§Ü§ã§Ú§Þ§Ú§Ý§î§ß§à§Ö §ã§à§à§Ò§ë§Ö§ß§Ú§Ö, §æ§Ñ§Ü§ã

Federal District Court

§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §à§Ü§â§å§Ø§ß§à§Û §ã§å§Õ §³§º§¡

Federal Employees Health Benefit Program

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ã§Ý§å§Ø§Ñ§ë§Ú§ç §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§Þ §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö§Þ

federal income tax return

§æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§Ñ§ñ §á§à§Õ§à§ç§à§Õ§ß§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ

Federal Insurance Contributions Act (FICA)

§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §Ù§Ñ§Ü§à§ß §à §ã§ä§â§Ñ§ç§à§Ó§í§ç §Ó§Ù§ß§à§ã§Ñ§ç

Federal Payment Levy Program (FPLP)

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §á§â§Ú§ß§å§Õ§Ú§ä§Ö§Ý§î§ß§à§Ô§à §Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ñ §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú §á§à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Þ §ß§Ñ§Ý§à§Ô§Ñ§Þ (FPLP)

federal tax lien

§á§â§Ñ§Ó§à §Ñ§â§Ö§ã§ä§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Ù§Ñ §ß§Ö§å§á§Ý§Ñ§ä§å §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó

federal tax on special fuels

§æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô §ß§Ñ §à§ã§à§Ò§í§Ö §Ó§Ú§Õ§í §ä§à§á§Ý§Ú§Ó§Ñ

federal taxes

§æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú

Federal Trade Commission (FTC)

§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§Ñ§ñ §ä§à§â§Ô§à§Ó§Ñ§ñ §Ü§à§Þ§Ú§ã§ã§Ú§ñ (FTC)

Federal Unemployment Tax Act (FUTA)

§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §Ù§Ñ§Ü§à§ß §à §ß§Ñ§Ý§à§Ô§Ö §Ó §æ§à§ß§Õ §Ó§í§á§Ý§Ñ§ä§í §á§à§ã§à§Ò§Ú§Û §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö

Federal Unemployment Trust Fund

§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §ä§â§Ñ§ã§ä§à§Ó§í§Û §æ§à§ß§Õ §Õ§Ý§ñ §Ó§í§á§Ý§Ñ§ä§í §á§à§ã§à§Ò§Ú§Û §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö

federal use tax on civil aircraft

§æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô §ß§Ñ §ï§Ü§ã§á§Ý§å§Ñ§ä§Ñ§è§Ú§ð §ã§Ñ§Þ§à§Ý§Ö§ä§à§Ó §Ô§â§Ñ§Ø§Õ§Ñ§ß§ã§Ü§à§Û §Ñ§Ó§Ú§Ñ§è§Ú§Ú

feedback

§à§ä§Ü§Ý§Ú§Ü, §à§Ò§â§Ñ§ä§ß§Ñ§ñ §ã§Ó§ñ§Ù§î

fees

§Õ§Ö§ß§Ö§Ø§ß§í§Û §ã§Ò§à§â, §Ü§à§Þ§Ú§ã§ã§Ú§à§ß§ß§í§Û §ã§Ò§à§â

fellowship

§Õ§à§ä§Ñ§è§Ú§ñ §ß§Ñ§å§é§ß§í§Þ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ, §ã§ä§Ú§á§Ö§ß§Õ§Ú§ñ

field examination (audit)

§á§â§à§Ó§Ö§â§Ü§Ñ §ß§Ñ §Þ§Ö§ã§ä§Ñ§ç (§Ñ§å§Õ§Ú§ä)

file a tax return

§á§à§Õ§Ñ§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð

file jointly

§á§à§Õ§Ñ§Ó§Ñ§ä§î §ã§à§Ó§Þ§Ö§ã§ä§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð (§ß§Ñ §à§Ò§à§Ú§ç §ã§å§á§â§å§Ô§à§Ó)

file separately

§á§à§Õ§Ñ§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §à§ä§Õ§Ö§Ý§î§ß§à (§à§ä §Ü§Ñ§Ø§Õ§à§Ô§à §ã§å§á§â§å§Ô§Ñ)

file your return on or before (month, day, year)

§á§à§Õ§Ñ§Ó§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð ¡­(§Þ§Ö§ã§ñ§è, §Õ§Ö§ß§î, §Ô§à§Õ) §Ú§Ý§Ú §â§Ñ§ß§î§ê§Ö

filing of return

§á§à§Õ§Ñ§é§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú

filing status

§ã§ä§Ñ§ä§å§ã §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ó §è§Ö§Ý§ñ§ç §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú

finance charge

§ã§ä§à§Ú§Þ§à§ã§ä§î §á§à§ä§â§Ö§Ò§Ú§ä§Ö§Ý§î§ã§Ü§à§Ô§à §Ü§â§Ö§Õ§Ú§ä§Ñ, §Ó§Ü§Ý§ð§é§Ñ§ð§ë§Ñ§ñ §Ó§ã§Ö §á§â§à§è§Ö§ß§ä§í, §Ü§à§Þ§Ú§ã§ã§Ú§à§ß§ß§í§Ö §Ú §Õ§â§å§Ô§Ú§Ö §ï§Ý§Ö§Þ§Ö§ß§ä§í

financial analysis

§æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Û §Ñ§ß§Ñ§Ý§Ú§Ù

Financial Crimes Enforcement Network (FinCEN)

§³§Ö§ä§î §á§à §â§Ñ§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§ð §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§ç §á§â§Ö§ã§ä§å§á§Ý§Ö§ß§Ú§Û (§à§â§Ô§Ñ§ß §®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§Ñ §æ§Ú§ß§Ñ§ß§ã§à§Ó §³§º§¡)

financial institution

§æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Ö §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Ö

financial statement

§æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Û §à§ä§é§Ö§ä

financially disabled

§ß§Ö§Ú§Þ§å§ë§Ö§Ö §Ý§Ú§è§à

fine (noun)

§ê§ä§â§Ñ§æ

first-time homebuyer credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §á§à§Ü§å§á§Ü§å §á§Ö§â§Ó§à§Ô§à §Ø§Ú§Ý§î§ñ

fiscal year

§æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Û §Ô§à§Õ

fishing income

§Õ§à§ç§à§Õ §à§ä §â§í§Ò§à§Ý§à§Ó§Ö§è§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú

fixing-up expenses

§â§Ö§Þ§à§ß§ä§ß§í§Ö §Ú§Ù§Õ§Ö§â§Ø§Ü§Ú (§á§â§Ú §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §Õ§à§Þ§Ñ §Ú§Ý§Ú §Ü§Ó§Ñ§â§ä§Ú§â§í §Ü §á§â§à§Õ§Ñ§Ø§Ö)

flexible-benefits plan

§á§Ý§Ñ§ß §ã §æ§Ñ§Ü§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§í§Þ§Ú §Ý§î§Ô§à§ä§Ñ§Þ§Ú

flexible-spending plan

§Ô§Ú§Ò§Ü§Ú§Û §Ô§â§Ñ§æ§Ú§Ü §â§Ñ§ã§ç§à§Õ§à§Ó

flow-through entity

§æ§Ú§ã§Ü§Ñ§Ý§î§ß§à-§á§â§à§Ù§â§Ñ§é§ß§à§Ö §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à

follow up

§á§â§à§Õ§à§Ý§Ø§Ö§ß§Ú§Ö

food stamps

§ä§Ñ§Ý§à§ß§í §ß§Ñ §á§â§Ú§à§Ò§â§Ö§ä§Ö§ß§Ú§Ö §á§â§à§Õ§à§Ó§à§Ý§î§ã§ä§Ó§Ö§ß§ß§í§ç §ä§à§Ó§Ñ§â§à§Ó

for your records

§Õ§Ý§ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§Ô§à §Ñ§â§ç§Ú§Ó§Ñ

foreclosure

§á§Ö§â§Ö§Ó§à§Õ §á§â§Ñ§Ó §ß§Ñ §Ù§Ñ§Ý§à§Ô§à§Õ§Ö§â§Ø§Ñ§ä§Ö§Ý§ñ

foreign account

§Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§Û §ã§é§Ö§ä

foreign assets

§Ù§Ñ§â§å§Ò§Ö§Ø§ß§í§Ö §Ñ§Ü§ä§Ú§Ó§í

foreign currency

§Ú§ß§à§ã§ä§â§Ñ§ß§ß§Ñ§ñ §Ó§Ñ§Ý§ð§ä§Ñ

foreign earned income

§Õ§à§ç§à§Õ §à§ä §ä§â§å§Õ§à§Ó§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ù§Ñ §â§å§Ò§Ö§Ø§à§Þ

foreign earned income exclusion

§Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§Ö §Õ§Ý§ñ §Õ§à§ç§à§Õ§à§Ó §à§ä §ä§â§å§Õ§à§Ó§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §Ù§Ñ §â§å§Ò§Ö§Ø§à§Þ

foreign financial asset

§Ù§Ñ§â§å§Ò§Ö§Ø§ß§í§Û §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§Û §Ñ§Ü§ä§Ú§Ó

foreign housing deduction

§Ó§í§é§Ú§ä§Ñ§ß§Ú§Ö §Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í §é§Ñ§ã§ä§Ú §â§Ñ§ã§ç§à§Õ§à§Ó §ß§Ñ §à§á§Ý§Ñ§ä§å §Ø§Ú§Ý§î§ñ §Ó §ã§Ó§ñ§Ù§Ú §ã §á§â§à§Ø§Ú§Ó§Ñ§ß§Ú§Ö§Þ (§Ú §â§Ñ§Ò§à§ä§à§Û) §Ù§Ñ §â§å§Ò§Ö§Ø§à§Þ

foreign tax

§Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§Û §ß§Ñ§Ý§à§Ô; §ß§Ñ§Ý§à§Ô, §Ó§Ù§Ú§Þ§Ñ§Ö§Þ§í§Û §Ú§ß§à§ã§ä§â§Ñ§ß§ß§í§Þ §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§à§Þ

foreign tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Ý§î§Ô§à§ä§Ñ §Ù§Ñ §Ó§í§á§Ý§Ñ§ä§å §ß§Ñ§Ý§à§Ô§à§Ó §Ú§ß§à§ã§ä§â§Ñ§ß§ß§à§Þ§å §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§å

foreign travel

§á§à§Ö§Ù§Õ§Ü§Ú §Ù§Ñ §â§å§Ò§Ö§Ø

form letter

§Ò§Ý§Ñ§ß§Ü §á§Ú§ã§î§Þ§Ñ

forms:

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §æ§à§â§Þ§í:

940 Employer¡¯s Annual Federal Unemployment Tax Return

§¶§à§â§Þ§Ñ 940 ¨C ?§¦§Ø§Ö§Ô§à§Õ§ß§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ §à §ß§Ñ§Ý§à§Ô§Ñ§ç §Ó §æ§à§ß§Õ §á§à§ã§à§Ò§Ú§Û §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö?

941 Employer¡¯s Quarterly Federal Tax Return

§¶§à§â§Þ§Ñ 941 ¨C ?§¦§Ø§Ö§Ü§Ó§Ñ§â§ä§Ñ§Ý§î§ß§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ §à §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§Ñ§ç?

943 Employer¡¯s Annual Tax Return for Agricultural Employees

§¶§à§â§Þ§Ñ 943 ¨C ?§¦§Ø§Ö§Ô§à§Õ§ß§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ §Õ§Ý§ñ §ß§Ñ§Ö§Þ§ß§í§ç §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó §ã§Ö§Ý§î§ã§Ü§à§Ô§à §ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ?

1040-ES Estimated Tax for Individuals

§¶§à§â§Þ§Ñ 1040-ES ¨C ?§²§Ñ§ã§é§Ö§ä§ß§í§Û §ß§Ñ§Ý§à§Ô (§Õ§Ý§ñ §Ö§Ø§Ö§Ü§Ó§Ñ§â§ä§Ñ§Ý§î§ß§à§Û §Ó§í§á§Ý§Ñ§ä§í)?

1040 U.S. Individual Income Tax Return

§¶§à§â§Þ§Ñ 1040 ¨C ?§¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §à §Ó§í§á§Ý§Ñ§ä§Ö §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ô§à §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ §³§º§¡?

1040NR U.S. Nonresident Alien Income Tax Return

§¶§à§â§Þ§Ñ 1040NR ¨C ?§¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §³§º§¡ §à §Ó§í§á§Ý§Ñ§ä§Ö §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ §Õ§Ý§ñ §Ú§ß§à§ã§ä§â§Ñ§ß§è§Ö§Ó, §Ó§â§Ö§Þ§Ö§ß§ß§à §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§ç §Ó §ã§ä§â§Ñ§ß§Ö?

2290 Heavy Highway Vehicle Use Tax Return

§¶§à§â§Þ§Ñ 2290 ¨C ?§¥§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §à §ß§Ñ§Ý§à§Ô§Ñ§ç §Ù§Ñ §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö §ä§ñ§Ø§Ö§Ý§à§Ô§à §Ñ§Ó§ä§à§ä§â§Ñ§ß§ã§á§à§â§ä§Ñ §ß§Ñ §ê§à§ã§ã§Ö§Û§ß§í§ç §Õ§à§â§à§Ô§Ñ§ç?

2848 Power of Attorney and Declaration of Representative

§¶§à§â§Þ§Ñ 2848 ¨C ?§¥§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ú §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ?

8300 Report of Cash Payments Over $10,000 Received in a Trade or Business

§¶§à§â§Þ§Ñ 8300 ¨C ?§³§à§à§Ò§ë§Ö§ß§Ú§Ö §à §á§à§Ý§å§é§Ö§ß§Ú§Ú §ß§Ñ§Ý§Ú§é§ß§í§Þ§Ú §ã§Ó§í§ê§Ö 10000 §Õ§à§Ý§Ý. §³§º§¡ §Ó §ç§à§Õ§Ö §á§â§Ö§Õ§á§â§Ú§ß§Ú§Þ§Ñ§ä§Ö§Ý§î§ã§Ü§à§Û §Ú§Ý§Ú §ä§à§â§Ô§à§Ó§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú?

8849 Claim for Refund of Excise Taxes

§¶§à§â§Þ§Ñ 8849 ¨C?§©§Ñ§á§â§à§ã §à §Ó§à§Ù§Ó§â§Ñ§ä§Ö §å§á§Ý§Ñ§é§Ö§ß§ß§í§ç §Ñ§Ü§è§Ú§Ù§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó?

Schedule A (1040)

§¶§à§â§Þ§Ñ A (1040)

Schedule H Household Employment Taxes

§¶§à§â§Þ§Ñ ?§¯? ( ¡°§¿§Û§é¡±) ¨C ?§¯§Ñ§Ý§à§Ô§Ú, §å§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Ö §Ù§Ñ §ß§Ñ§Ö§Þ§ß§í§ç §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó, §à§Ü§Ñ§Ù§í§Ó§Ñ§ð§ë§Ú§ç §á§à§Þ§à§ë§î §Ó §Õ§à§Þ§Ñ§ê§ß§Ö§Þ §ç§à§Ù§ñ§Û§ã§ä§Ó§Ö?

SS-4 Application for Employer Identification Number

§¶§à§â§Þ§Ñ SS-4 ¨C ?§©§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§à§Ô§à §ß§à§Þ§Ö§â§Ñ §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ñ?

SS-8 Determination of Employee Work Status for Purposes of Federal Employment Taxes

§¶§à§â§Þ§Ñ SS-8 ¨C ?§°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §ã§Ý§å§Ø§Ö§Ò§ß§à§Ô§à §ã§ä§Ñ§ä§å§ã§Ñ §ß§Ñ§Ö§Þ§ß§à§Ô§à §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ §Ó §è§Ö§Ý§ñ§ç §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ?

W-2 Wage and Tax Statement

§¶§à§â§Þ§Ñ W-2 ¨C ?§³§à§à§Ò§ë§Ö§ß§Ú§Ö §à §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§Ö §Ú §ß§Ñ§Ý§à§Ô§Ñ§ç?

W-3 Transmittal of Wage and Tax Statements

§¶§à§â§Þ§Ñ W-3 ¨C ?§°§ä§é§Ö§ä§í §à §Ó§í§á§Ý§Ñ§ä§Ö §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ú §ß§Ñ§Ý§à§Ô§à§Ó?

W-3c Transmittal of Corrected Wage and Tax Statements

§¶§à§â§Þ§Ñ W-3c ¨C ?§°§ä§é§Ö§ä§í §à §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§Ö §Ú §ß§Ñ§Ý§à§Ô§Ñ§ç §ã §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú?

W-4 Employee¡¯s Withholding Allowance Certificate

§¶§à§â§Þ§Ñ W-4 ¨C ?§³§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§ä §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §ã§Ü§Ú§Õ§Ü§Ñ§ç §ß§Ñ§Ö§Þ§ß§à§Ô§à §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ §á§â§Ú §ß§Ñ§é§Ú§ã§Ý§Ö§ß§Ú§Ú §å§Õ§Ö§â§Ø§Ñ§ß§Ú§Û §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í?

W-4P Withholding Certificate for Pension or Annuity Payments

§¶§à§â§Þ§Ñ W-4P ¨C ?§³§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§ä §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §Ú§Ù §Ó§í§á§Ý§Ñ§ä §á§Ö§ß§ã§Ú§Û §Ú§Ý§Ú §Ñ§ß§ß§å§Ú§ä§Ö§ä§à§Ó?

W-7 Application for IRS Individual Taxpayer Identification Number

§¶§à§â§Þ§Ñ W-7 ¨C ?§©§Ñ§ñ§Ó§Ý§Ö§ß§Ú§Ö §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ô§à §ß§à§Þ§Ö§â§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú? (§Õ§Ý§ñ §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡)

W-9 Request for Taxpayer Identification Number and Certification

§¶§à§â§Þ§Ñ W-9 ¨C ?§©§Ñ§á§â§à§ã §ß§Ñ §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §ß§à§Þ§Ö§â §Ú §å§Õ§à§ã§ä§à§Ó§Ö§â§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó?

foster child

§á§Ö§â§Ö§Õ§Ñ§ß§ß§í§Û §ß§Ñ §Ó§à§ã§á§Ú§ä§Ñ§ß§Ú§Ö §â§Ö§Ò§Ö§ß§à§Ü

founder (of a trust)

§à§ã§ß§à§Ó§Ñ§ä§Ö§Ý§î (§ä§â§Ñ§ã§ä§Ñ, §Õ§à§Ó§Ö§â§Ú§ä§Ö§Ý§î§ß§à§Ô§à §æ§à§ß§Õ§Ñ)

franchise

§æ§â§Ñ§ß§ê§Ú§Ù§Ñ (§Ý§Ú§è§Ö§ß§Ù§Ú§ñ); §á§â§Ñ§Ó§à

franchise tax

§æ§â§Ñ§ß§ê§Ú§Ù§ß§í§Û §ß§Ñ§Ý§à§Ô (§³§º§¡) ¨C §ß§Ñ§Ý§à§Ô §ê§ä§Ñ§ä§Ñ §ß§Ñ §Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§å§ð §Ó §Õ§Ñ§ß§ß§à§Þ §ê§ä§Ñ§ä§Ö §Ü§à§â§á§à§â§Ñ§è§Ú§ð (§Ù§Ñ §á§â§Ñ§Ó§à §Ù§Ñ§ß§Ú§Þ§Ñ§ä§î§ã§ñ §Ò§Ú§Ù§ß§Ö§ã§à§Þ)

Free obÌåÓý

§³§â§Ö§Õ§ã§ä§Ó§à Free obÌåÓý §Õ§Ý§ñ §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à§Û §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û

fringe benefits

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §Ý§î§Ô§à§ä§í

full-time employee

§ê§ä§Ñ§ä§ß§í§Û §ã§à§ä§â§å§Õ§ß§Ú§Ü

full-time student

§ã§ä§å§Õ§Ö§ß§ä-§à§é§ß§Ú§Ü

full-time work

§â§Ñ§Ò§à§ä§Ñ §ß§Ñ §á§à§Ý§ß§å§ð §ã§ä§Ñ§Ó§Ü§å

furnace (heating unit)

§ß§Ñ§Ô§â§Ö§Ó§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §å§ã§ä§Ñ§ß§à§Ó§Ü§Ñ

G

gainful employee

§Ý§Ú§è§à §ß§Ñ §à§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Û §â§Ñ§Ò§à§ä§Ö

gainful employment

§à§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ, §â§Ñ§Ò§à§ä§Ñ §Ù§Ñ §Ó§à§Ù§ß§Ñ§Ô§â§Ñ§Ø§Õ§Ö§ß§Ú§Ö

gambling winnings

§Ó§í§Ú§Ô§â§í§ê§Ú §Ó §Ñ§Ù§Ñ§â§ä§ß§í§Ö §Ú§Ô§â§í

garnishments

§ã§å§Õ§Ö§Ò§ß§í§Ö §á§â§Ú§Ü§Ñ§Ù§í §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§ð §à§Ò §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ§ç §Ú§Ù §Ù§Ñ§â§á§Ý§Ñ§ä§í §ã§Ý§å§Ø§Ñ§ë§Ú§ç §Ó §á§à§Ý§î§Ù§å §ä§â§Ö§ä§î§Ö§Û §ã§ä§à§â§à§ß§í

general partner

§á§à§Ý§ß§í§Û (?§à§Ò§ë§Ú§Û?) §á§Ñ§â§ä§ß§Ö§â: 1) §à§Õ§Ú§ß §Ú§Ù §å§é§Ñ§ã§ä§ß§Ú§Ü§à§Ó §á§à§Ý§ß§à§Ô§à §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ, §Ó§ã§Ö §é§Ý§Ö§ß§í §Ü§à§ä§à§â§à§Ô§à §ß§Ö§ã§å§ä §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§å§ð §Ú §ã§à§Ý§Ú§Õ§Ñ§â§ß§å§ð §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î; 2) §Þ§Ö§ß§Ö§Õ§Ø§Ö§â-§é§Ý§Ö§ß §ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§Ñ §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î§ð, §Ü§à§ä§à§â§í§Û §ß§Ö§ã§Ö§ä §Ý§Ú§é§ß§å§ð §Ú §ß§Ö§à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§å§ð §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î

generation-skipping transfer

§á§Ö§â§Ö§Õ§Ñ§é§Ñ §ã§â§Ö§Õ§ã§ä§Ó §Ó §ã§Ö§Þ§î§Ö §é§Ö§â§Ö§Ù §à§Õ§ß§à §á§à§Ü§à§Ý§Ö§ß§Ú§Ö

geothermal well

§Ô§Ö§à§ä§Ö§â§Þ§Ú§é§Ö§ã§Ü§Ú§Û §Ü§à§Ý§à§Õ§Ö§è

gift

§á§à§Õ§Ñ§â§à§Ü

gift tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §Õ§Ñ§â§Ö§ß§Ú§ñ

golden parachute agreement

§ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à §Ù§à§Ý§à§ä§à§Þ §á§Ñ§â§Ñ§ê§ð§ä§Ö

grace period

§Ý§î§Ô§à§ä§ß§í§Û §á§Ö§â§Ú§à§Õ, §á§Ö§â§Ú§à§Õ §à§ä§ã§â§à§é§Ü§Ú §á§Ý§Ñ§ä§Ö§Ø§Ñ

grant

§ã§å§Ò§ã§Ú§Õ§Ú§ñ; §Ô§â§Ñ§ß§ä

grantor (of a trust)

§Ý§Ú§è§à, §á§Ö§â§Ö§Õ§Ñ§ð§ë§Ö§Ö §á§â§Ñ§Ó§à (§ä§â§Ñ§ã§ä§à§Ó§à§Þ§å §æ§à§ß§Õ)

gross income

§Ó§Ñ§Ý§à§Ó§à§Û §Õ§à§ç§à§Õ

gross profit

§Ó§Ñ§Ý§à§Ó§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

gross receipts

§Ó§Ñ§Ý§à§Ó§í§Ö §Õ§à§ç§à§Õ§í

group health plan

§Ô§â§å§á§á§à§Ó§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ

group life insurance

§Ô§â§å§á§á§à§Ó§à§Ö §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö §Ø§Ú§Ù§ß§Ú

group-term life insurance

§Ô§â§å§á§á§à§Ó§à§Ö §ã§â§à§é§ß§à§Ö §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö §Ø§Ú§Ù§ß§Ú

guaranteed issue

§Ô§Ñ§â§Ñ§ß§ä§Ú§ñ §å§â§à§Ó§ß§ñ §á§â§à§è§Ö§ß§ä§ß§à§Û §ã§ä§Ñ§Ó§Ü§Ú §á§à §Ó§í§á§å§ã§Ü§Ñ§Ö§Þ§à§Þ§å §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Þ§å §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§å

guardian

§à§á§Ö§Ü§å§ß

H

halfway house

§â§Ö§Ñ§Ò§Ú§Ý§Ú§ä§Ñ§è§Ú§à§ß§ß§í§Û §è§Ö§ß§ä§â §Õ§Ý§ñ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §á§à§Þ§à§ë§Ú §Ý§Ú§è§Ñ§Þ, §Ó§í§ê§Ö§Õ§ê§Ú§Þ §Ú§Ù §ä§ð§â§î§Þ§í §Ú§Ý§Ú §ß§Ñ§ç§à§Õ§Ú§Ó§ê§Ú§Þ§ã§ñ §ß§Ñ §Ý§Ö§é§Ö§ß§Ú§Ú §Ó §Ò§à§Ý§î§ß§Ú§è§Ö, §Õ§Ý§ñ §Ú§ç §Ñ§Õ§Ñ§á§ä§Ñ§è§Ú§Ú §Ü §Ø§Ú§Ù§ß§Ú §Ù§Ñ §á§â§Ö§Õ§Ö§Ý§Ñ§Þ§Ú §Ú§ã§á§â§Ñ§Ó§Ú§ä§Ö§Ý§î§ß§í§ç §Ú§Ý§Ú §Ý§Ö§é§Ö§Ò§ß§í§ç §å§é§â§Ö§Ø§Õ§Ö§ß§Ú§Û

handicapped

§Ú§ß§Ó§Ñ§Ý§Ú§Õ, §Ý§Ú§è§à §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§í§Þ§Ú §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§ñ§Þ§Ú §Ù§Õ§à§â§à§Ó§î§ñ (§°§£§©)

handout

§â§Ñ§Ù§Õ§Ñ§ä§à§é§ß§í§Û §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§í§Û §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý

hardship case

§ä§ñ§Ø§Ö§Ý§à§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ

head of household

§à§ã§ß§à§Ó§ß§à§Û §Ü§à§â§Þ§Ú§Ý§Ö§è, §Ô§Ý§Ñ§Ó§Ñ §ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ

health benefits

§Ý§î§Ô§à§ä§í §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ

health care

§Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö

health coverage

§Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö

health coverage exemption

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §à §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Þ §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ú

health coverage tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §â§Ñ§ã§ç§à§Õ§í §ß§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö

health insurance

§Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ñ§ñ §ã§ä§â§Ñ§ç§à§Ó§Ü§Ñ

Health Insurance Credit Eligibility Certificate

§ã§Ö§â§ä§Ú§æ§Ú§Ü§Ñ§ä, §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ñ§ð§ë§Ú§Û §á§â§Ñ§Ó§à §ß§Ñ §Ý§à§Ý§å§é§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§å§ð §ã§ä§â§Ñ§ç§à§Ó§Ü§å

health insurance credit for eligible recipients

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§å§ð §ã§ä§â§Ñ§ç§à§Ó§Ü§å §Õ§Ý§ñ §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§ç §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Ý§Ú§è

health insurance marketplace

§â§í§ß§à§Ü §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§ç §ã§ä§â§Ñ§ç§à§Ó§à§Ü

health insurance policy

§ã§ä§â§Ñ§ç§à§Ó§à§Û §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§Û §á§à§Ý§Ú§ã

hearing aid

§ã§Ý§å§ç§à§Ó§à§Û §Ñ§á§á§Ñ§â§Ñ§ä

hearing impaired

§Ý§Ú§è§à §ã §á§à§ß§Ú§Ø§Ö§ß§ß§í§Þ §ã§Ý§å§ç§à§Þ

heavy highway vehicle use tax return

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ §à§Ò §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ú §ä§ñ§Ø§Ö§Ý§í§ç §Ô§â§å§Ù§à§Ó§Ú§Ü§à§Ó §ß§Ñ §ê§à§ã§ã§Ö§Û§ß§í§ç §Õ§à§â§à§Ô§Ñ§ç

high school

§ã§ä§Ñ§â§ê§Ú§Ö §Ü§Ý§Ñ§ã§ã§í §à§Ò§ë§Ö§à§Ò§â§Ñ§Ù§à§Ó§Ñ§ä§Ö§Ý§î§ß§à§Û §ê§Ü§à§Ý§í

highway use tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö §ê§à§ã§ã§Ö§Û§ß§í§Þ§Ú §Õ§à§â§à§Ô§Ñ§Þ§Ú

hobby loss

§Ú§Ù§Õ§Ö§â§Ø§Ü§Ú, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §ç§à§Ò§Ò§Ú

holder

§Ñ§â§Ö§ß§Õ§Ñ§ä§à§â, §Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è, §Õ§Ö§â§Ø§Ñ§ä§Ö§Ý§î

holder of record

§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è §è§Ö§ß§ß§í§ç §Ò§å§Þ§Ñ§Ô

holding period

§á§Ö§â§Ú§à§Õ §Ó§Ý§Ñ§Õ§Ö§ß§Ú§ñ §Ñ§Ü§ä§Ú§Ó§à§Þ (§ß§Ñ§á§â§Ú§Þ§Ö§â, §è§Ö§ß§ß§í§Þ§Ú §Ò§å§Þ§Ñ§Ô§Ñ§Þ§Ú)

holiday

§á§â§Ñ§Ù§Õ§ß§Ú§Ü

home

§Þ§Ö§ã§ä§à §Ø§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ; §Õ§à§Þ

home loan

§Ü§â§Ö§Õ§Ú§ä §ß§Ñ §á§à§Ü§å§á§Ü§å §Ø§Ú§Ý§î§ñ

homeland security

§Ó§ß§å§ä§â§Ö§ß§ß§ñ§ñ §Ò§Ö§Ù§à§á§Ñ§ã§ß§à§ã§ä§î (§Ó §ã§ä§â§Ñ§ß§Ö)

homepage

§Ô§Ý§Ñ§Ó§ß§Ñ§ñ §ã§ä§â§Ñ§ß§Ú§è§Ñ

homeworker

§â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §ß§Ñ §Õ§à§Þ§å

hospital insurance benefits tax (Medicare)

§ß§Ñ§Ý§à§Ô §Ó §æ§à§ß§Õ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §ß§Ñ §ã§Ý§å§é§Ñ§Û §Ô§à§ã§á§Ú§ä§Ñ§Ý§Ú§Ù§Ñ§è§Ú§Ú (§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ ?§®§Ö§Õ§Ú§Ü§Ö§â?)

houseboat

§Ø§Ú§Ý§à§Û §Ü§à§â§Ñ§Ò§Ý§î, §ñ§ç§ä§Ñ

household

§ç§à§Ù§ñ§Û§ã§ä§Ó§à

household appliances

§Õ§à§Þ§Ñ§ê§ß§Ú§Ö §á§â§Ú§Ò§à§â§í

household employer¡¯s tax guide

?§¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §â§å§Ü§à§Ó§à§Õ§ã§ä§Ó§à §Õ§Ý§ñ §Ý§Ú§è, §Ú§ã§á§à§Ý§î§Ù§å§ð§ë§Ú§ç §ß§Ñ§Ö§Þ§ß§í§Û §ä§â§å§Õ §Ó §Õ§à§Þ§Ñ§ê§ß§Ö§Þ §ç§à§Ù§ñ§Û§ã§ä§Ó§Ö?

household employment taxes

§ß§Ñ§Ý§à§Ô§Ú, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Ö §Ý§Ú§è§Ñ§Þ§Ú, §Ú§ã§á§à§Ý§î§Ù§å§ð§ë§Ú§Þ§Ú §ß§Ñ§Ö§Þ§ß§í§Û §ä§â§å§Õ §Ó §Õ§à§Þ§Ñ§ê§ß§Ö§Þ §ç§à§Ù§ñ§Û§ã§ä§Ó§Ö

household income

§Õ§à§ç§à§Õ §ã§Ö§Þ§î§Ú

housewife

§Õ§à§Þ§à§ç§à§Ù§ñ§Û§Ü§Ñ

housing allowance

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ü§Ú§Õ§Ü§Ñ §ß§Ñ §Ø§Ú§Ý§î§Ö

I

identity protection PIN (IP PIN)

§ª§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §ß§à§Þ§Ö§â §Õ§Ý§ñ §Ù§Ñ§ë§Ú§ä§í §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç (IP PIN)

Identity Protection Specialized Unit (IPSU)

§³§á§Ö§è§Ú§Ñ§Ý§î§ß§à§Ö §á§à§Õ§â§Ñ§Ù§Õ§Ö§Ý§Ö§ß§Ú§Ö §á§à §Ù§Ñ§ë§Ú§ä§Ö §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç (IPSU)

identity theft

§ç§Ú§ë§Ö§ß§Ú§Ö §Ý§Ú§é§ß§í§ç §Õ§Ñ§ß§ß§í§ç

impose a tax

§à§Ò§Ý§Ñ§Ô§Ñ§ä§î §ß§Ñ§Ý§à§Ô§à§Þ

in-law

§â§à§Õ§Ú§ä§Ö§Ý§î §Þ§å§Ø§Ñ §Ú§Ý§Ú §Ø§Ö§ß§í

income

§Õ§à§ç§à§Õ

income averaging

§à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §ã§â§Ö§Õ§ß§Ö§Ô§à §Õ§à§ç§à§Õ§Ñ

income-splitting

§â§Ñ§Ù§Õ§Ö§Ý§Ö§ß§Ú§Ö §Õ§à§ç§à§Õ§à§Ó

income subject to tax (taxable income)

§ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §Õ§à§ç§à§Õ

income tax

§á§à§Õ§à§ç§à§Õ§ß§í§Û §ß§Ñ§Ý§à§Ô

incur (a penalty)

§á§à§Ý§å§é§Ú§ä§î §ê§ä§â§Ñ§æ

incur (expense)

§ß§Ö§ã§ä§Ú §â§Ñ§ã§ç§à§Õ§í

incur (obligation)

§ã§à§Ó§Ö§â§ê§Ñ§ä§î §Õ§Ö§Û§ã§ä§Ó§Ú§Ö, §Ó§Ý§Ö§Ü§å§ë§Ö§Ö §Ù§Ñ §ã§à§Ò§à§Û §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à

independent contractor

§ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§í§Û §á§à§Õ§â§ñ§Õ§é§Ú§Ü

individual estimated tax

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §â§Ñ§ã§é§Ö§ä§ß§í§Û §ß§Ñ§Ý§à§Ô

individual income

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §Õ§à§ç§à§Õ

individual income tax

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §á§à§Õ§à§ç§à§Õ§ß§í§Û §ß§Ñ§Ý§à§Ô

individual retirement account (IRA)

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §á§Ö§ß§ã§Ú§à§ß§ß§í§Û §ã§é§Ö§ä

individual retirement arrangement

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ö §á§Ö§ß§ã§Ú§à§ß§ß§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö

individual taxpayer identification number (ITIN)

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§Û §ß§à§Þ§Ö§â §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ (ITIN)

information return

§Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§Ñ§ñ §Ó §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡

information to claim certain credits after disallowance

§Ú§ß§æ§à§â§Þ§Ñ§è§Ú§ñ §Ü §Ù§Ñ§ñ§Ó§Ü§Ö §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ, §á§à§Õ§Ñ§ß§ß§à§Û §á§à§ã§Ý§Ö §à§ä§Ü§Ý§à§ß§Ö§ß§Ú§ñ

inheritance

§ß§Ñ§ã§Ý§Ö§Õ§ã§ä§Ó§à, §ß§Ñ§ã§Ý§Ö§Õ§ã§ä§Ó§Ö§ß§ß§à§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§à

inheritance tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §ß§Ñ§ã§Ý§Ö§Õ§ã§ä§Ó§à

initial markup

§á§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§Ñ§ñ §ß§Ñ§Õ§Ò§Ñ§Ó§Ü§Ñ (§ß§Ñ §Ú§Ù§Õ§Ö§â§Ø§Ü§Ú §á§â§à§Ú§Ù§Ó§à§Õ§ã§ä§Ó§Ñ)

injured spouse claim

§Ú§ã§Ü §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ö§Ô§à(§Û) §ã§å§á§â§å§Ô§Ñ(§Ú)

injury

1) §Ó§â§Ö§Õ, §å§ë§Ö§â§Ò 2) §ä§Ö§Ý§Ö§ã§ß§í§Ö §á§à§Ó§â§Ö§Ø§Õ§Ö§ß§Ú§ñ

innocent spouse

§ß§Ö§Ó§Ú§ß§à§Ó§ß§í§Û §ã§å§á§â§å§Ô

innocent spouse relief

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §ß§Ö§Ó§Ú§ß§à§Ó§ß§à§Ô§à §ã§å§á§â§å§Ô§Ñ §à§ä §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó, §á§â§à§è§Ö§ß§ä§à§Ó §Ú §ê§ä§â§Ñ§æ§à§Ó

input

§Ó§Ó§à§Õ (§Õ§Ñ§ß§ß§í§ç §Ó §Ü§à§Þ§á§î§ð§ä§Ö§â§ß§í§Ö §ã§Ú§ã§ä§Ö§Þ§í)

insolvency

§ß§Ö§ã§à§ã§ä§à§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î

installment

§à§é§Ö§â§Ö§Õ§ß§à§Û §Ó§Ù§ß§à§ã, §é§Ñ§ã§ä§Ú§é§ß§í§Û §á§Ý§Ñ§ä§Ö§Ø

installment agreement

§ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à§Ò §å§á§Ý§Ñ§ä§Ö §Ó §â§Ñ§ã§ã§â§à§é§Ü§å

insulation

§Ú§Ù§à§Ý§ñ§è§Ú§ñ

insurance broker

§ã§ä§â§Ñ§ç§à§Ó§à§Û §Þ§Ñ§Ü§Ý§Ö§â

intangible assets

¡°§ß§Ö§à§ã§ñ§Ù§Ñ§Ö§Þ§í§Ö¡± §Ñ§Ü§ä§Ú§Ó§í (§Ò§Ö§Ù §æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ô§à §Ó§à§á§Ý§à§ë§Ö§ß§Ú§ñ, §ß§à §Ú§Þ§Ö§ð§ë§Ú§Ö §â§Ö§Ñ§Ý§î§ß§å§ð §è§Ö§ß§ß§à§ã§ä§î - §â§Ö§á§å§ä§Ñ§è§Ú§ñ, §á§â§Ö§ã§ä§Ú§Ø, §á§Ñ§ä§Ö§ß§ä§í, §â§Ñ§Ù§Ý§Ú§é§ß§í§Ö §á§â§Ñ§Ó§Ñ)

Interactive Tax Assistant (ITA)

§ª§ß§ä§Ö§â§Ñ§Ü§ä§Ú§Ó§ß§í§Û §á§à§Þ§à§ë§ß§Ú§Ü §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ó§à§á§â§à§ã§Ñ§Þ (ITA)

interest holder (in property)

§Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è §Õ§à§Ý§Ú (§ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú)

interest (in a partnership)

§Õ§à§Ý§Ö§Ó§à§Ö §å§é§Ñ§ã§ä§Ú§Ö (§Ó §á§Ñ§â§ä§ß§Ö§â§ã§ä§Ó§Ö)

interest income

§Õ§à§ç§à§Õ §à§ä §á§â§à§è§Ö§ß§ä§à§Ó

interest (on money)

§á§â§à§è§Ö§ß§ä§ß§í§Û §Õ§à§ç§à§Õ (§Ó §Õ§Ö§ß§Ö§Ø§ß§à§Þ §à§ä§ß§à§ê§Ö§ß§Ú§Ú)

interest rate

§á§â§à§è§Ö§ß§ä§ß§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ

Internal Revenue Bulletin

§¢§ð§Ý§Ý§Ö§ä§Ö§ß§î §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡

Internal Revenue Code (IRC)

§¯§Ñ§Ý§à§Ô§à§Ó§í§Û §Ü§à§Õ§Ö§Ü§ã (§³§º§¡)

Internal Revenue Service (IRS)

§¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡

inventory

§ä§à§Ó§Ñ§â§í §Ó §ß§Ñ§Ý§Ú§é§Ú§Ú; §à§á§Ú§ã§î §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ; §à§Ò§à§â§à§ä§ß§í§Û §Ü§Ñ§á§Ú§ä§Ñ§Ý

investment income

§Õ§à§ç§à§Õ §à§ä §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û

investment tax credit

§Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ü§â§Ö§Õ§Ú§ä

invoice

§ã§é§Ö§ä-§æ§Ñ§Ü§ä§å§â§Ñ

involuntary conversion

§Ó§í§ß§å§Ø§Õ§Ö§ß§ß§Ñ§ñ §á§à§ä§Ö§â§ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú (§Ó §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§Ö §ß§Ö§ã§é§Ñ§ã§ä§ß§à§Ô§à §ã§Ý§å§é§Ñ§ñ, §Ü§â§Ñ§Ø§Ú §Ú§Ý§Ú §Ü§à§ß§æ§Ú§ã§Ü§Ñ§è§Ú§Ú §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§à§Þ)

issue (a check)

§Ó§í§Õ§Ñ§ä§î (§é§Ö§Ü, §Ó§Ö§Ü§ã§Ö§Ý§î)

item

§á§å§ß§Ü§ä (§ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú)

itemize

§Õ§Ö§Ý§Ñ§ä§î §á§à§ã§ä§Ñ§ä§Ö§Û§ß§í§Û §Ó§í§é§Ö§ä

itemized deductions

§á§à§ã§ä§Ñ§ä§Ö§Û§ß§í§Ö §Ó§í§é§Ö§ä§í (§Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í)

items of tax preference

§á§å§ß§Ü§ä§í §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §á§â§Ö§Õ§á§à§é§ä§Ö§ß§Ú§Û

J

jeopardy assessment

§à§è§Ö§ß§Ü§Ñ §â§Ú§ã§Ü§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú

joint account

§à§Ò§ë§Ú§Û §ã§é§Ö§ä

joint and several (tax) liability

§ã§à§Ó§Þ§Ö§ã§ä§ß§Ñ§ñ §Ú §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§Ñ§ñ (§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ) §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î

joint and survivor annuity

§â§Ö§ß§ä§Ñ §Õ§Ý§ñ §Ô§Ý§Ñ§Ó§í §ã§Ö§Þ§î§Ú §Ú §Ö§Ô§à §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ö§Ó (§Ô§à§Õ§à§Ó§à§Û §Õ§à§ç§à§Õ §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§ä§ã§ñ §à§Õ§ß§à§Þ§å §Ú§Ý§Ú §ß§Ö§ã§Ü§à§Ý§î§Ü§Ú§Þ §é§Ý§Ö§ß§Ñ§Þ §ã§Ö§Þ§î§Ú, §Ñ §Ù§Ñ§ä§Ö§Þ §á§Ö§â§Ö§Ø§Ú§Ó§ê§Ö§Þ§å §ã§å§á§â§å§Ô§å §Ú§Ý§Ú §Ö§Ô§à §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ñ§Þ)

joint return

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ, §ã§à§Ó§Þ§Ö§ã§ä§ß§à §á§à§Õ§Ñ§Ó§Ñ§Ö§Þ§Ñ§ñ §à§Ò§à§Ú§Þ§Ú §ã§å§á§â§å§Ô§Ñ§Þ§Ú

joint tenancy

§ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ö §á§â§à§Ø§Ú§Ó§Ñ§ß§Ú§Ö

joint venture

§ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö

junior high school

§Ü§Ý§Ñ§ã§ã§í §ã 6-§Ô§à §á§à 8-§Û §ã§â§Ö§Õ§ß§Ö§Û §ê§Ü§à§Ý§í

juror

§á§â§Ú§ã§ñ§Ø§ß§í§Û §Ù§Ñ§ã§Ö§Õ§Ñ§ä§Ö§Ý§î

jury

§Ü§à§Ý§Ý§Ö§Ô§Ú§ñ §á§â§Ú§ã§ñ§Ø§ß§í§ç, §ã§å§Õ §á§â§Ú§ã§ñ§Ø§ß§í§ç

jury duty

§Ô§â§Ñ§Ø§Õ§Ñ§ß§ã§Ü§Ñ§ñ §à§Ò§ñ§Ù§Ñ§ß§ß§à§ã§ä§î §Ò§í§ä§î §á§â§Ú§ã§ñ§Ø§ß§í§Þ

K

keep records

§Ó§Ö§ã§ä§Ú §å§é§Ö§ä

Keogh Retirement Plan

§±§Ö§ß§ã§Ú§à§ß§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §¬§Ö§à§Ô§Ñ

kickback

¡°§à§ä§Ü§Ñ§ä¡± §à§ä §Ò§Ú§Ù§ß§Ö§ã§Ñ, §Ó§í§á§Ý§Ñ§ä§Ñ §ã§à§å§é§Ñ§ã§ä§ß§Ú§Ü§å §é§Ñ§ã§ä§Ú §ß§Ö§Ù§Ñ§Ü§à§ß§ß§à §á§à§Ý§å§é§Ö§ß§ß§í§ç §Õ§Ö§ß§Ö§Ô

kind of tax

§Ó§Ú§Õ §ß§Ñ§Ý§à§Ô§Ñ

L

landlord

§Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú

late filing penalty

§ê§ä§â§Ñ§æ §Ù§Ñ §Ù§Ñ§Õ§Ö§â§Ø§Ü§å §Ó §á§à§Õ§Ñ§é§Ö (§ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú)

late payment penalty

§ê§ä§â§Ñ§æ §Ù§Ñ §ß§Ö§ã§Ó§à§Ö§Ó§â§Ö§Þ§Ö§ß§ß§å§ð §å§á§Ý§Ñ§ä§å

later alternate valuation

§à§ä§Ý§à§Ø§Ö§ß§ß§Ñ§ñ §à§è§Ö§ß§Ü§Ñ §ã§ä§à§Ú§Þ§à§ã§ä§Ú §å§ß§Ñ§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§ß§à§Ô§à §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ

law enforcement officer

§ã§à§ä§â§å§Õ§ß§Ú§Ü §á§â§Ñ§Ó§à§à§ç§â§Ñ§ß§Ú§ä§Ö§Ý§î§ß§í§ç §à§â§Ô§Ñ§ß§à§Ó

law enforcement personnel

§á§â§Ñ§Ó§à§à§ç§â§Ñ§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §Ü§Ñ§Õ§â§í

layoff

§å§Ó§à§Ý§î§ß§Ö§ß§Ú§Ö

lease

§Õ§à§Ý§Ô§à§ã§â§à§é§ß§Ñ§ñ §Ñ§â§Ö§ß§Õ§Ñ (§Ø§Ú§Ý§î§ñ); §Õ§à§Ý§Ô§à§ã§â§à§é§ß§í§Û §á§â§à§Ü§Ñ§ä (§Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§ñ)

lease-sale

§Ñ§â§Ö§ß§Õ§Ñ, §æ§Ú§ß§Ñ§ß§ã§Ú§â§å§Ö§Þ§Ñ§ñ §á§à §ä§Ú§á§å §á§â§à§Õ§Ñ§Ø§Ú

legal expenses (for official stamps and seals, marshall services, etc.)

§ã§å§Õ§Ö§Ò§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í (§ß§Ñ §à§æ§Ú§è§Ú§Ñ§Ý§î§ß§í§Ö §á§Ö§é§Ñ§ä§Ú §Ú §à§ä§Þ§Ö§ä§Ü§Ú, §å§ã§Ý§å§Ô§Ú §ã§å§Õ§Ö§Ò§ß§à§Ô§à §Ú§ã§á§à§Ý§ß§Ú§ä§Ö§Ý§ñ §Ú §ä.§Õ.)

legal expenses (for services of an attorney)

§ã§å§Õ§Ö§Ò§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í (§ß§Ñ §å§ã§Ý§å§Ô§Ú §Ñ§Õ§Ó§à§Ü§Ñ§ä§Ñ)

legal person

§ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à

legal services plan

§á§Ý§Ñ§ß §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§à§Ô§à §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§ñ

lender

§ã§ã§å§Õ§à§Õ§Ñ§ä§Ö§Ý§î, §Ü§â§Ö§Õ§Ú§ä§à§â

lessee, tenant

§Ñ§â§Ö§ß§Õ§Ñ§ä§à§â, §ã§ì§Ö§Þ§ë§Ú§Ü

lessor

§Ñ§â§Ö§ß§Õ§à§Õ§Ñ§ä§Ö§Ý§î, §ã§Õ§Ñ§ð§ë§Ú§Û §Ó§ß§Ñ§Ö§Þ, §ã§Õ§Ñ§ð§ë§Ú§Û §Ó §Ñ§â§Ö§ß§Õ§å

letterhead

§ê§Ñ§á§Ü§Ñ §ß§Ñ §æ§Ú§â§Þ§Ö§ß§ß§à§Þ §Ò§Ý§Ñ§ß§Ü§Ö

levy

§ã§Ò§à§â, §à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Þ

levy (on a bank account)

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§Ò§à§â, §Ó§Ù§Ú§Þ§Ñ§Ö§Þ§í§Û §ã §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ô§à §ã§é§Ö§ä§Ñ

levy on wages

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§Ò§à§â, §Ó§Ù§Ú§Þ§Ñ§Ö§Þ§í§Û §ã §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í

levy release

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Ú§Ù-§á§à§Õ §Ñ§â§Ö§ã§ä§Ñ

liabilities

§Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§î, §á§Ñ§ã§ã§Ú§Ó, §Õ§Ö§ß§Ö§Ø§ß§í§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ

lien

1) §á§â§Ñ§Ó§à §Ñ§â§Ö§ã§ä§Ñ §Ü§â§Ö§Õ§Ú§ä§à§â§à§Þ §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ §Õ§à§Ý§Ø§ß§Ú§Ü§Ñ §Õ§à §Ó§í§á§Ý§Ñ§ä§í §Õ§à§Ý§Ô§Ñ; 2) §Ù§Ñ§Ý§à§Ô

life annuity

§á§à§Ø§Ú§Ù§ß§Ö§ß§ß§Ñ§ñ §â§Ö§ß§ä§Ñ, §á§à§Ø§Ú§Ù§ß§Ö§ß§ß§í§Û §Ñ§ß§ß§å§Ú§ä§Ö§ä

life insurance policy

§Õ§à§Ô§à§Ó§à§â §ß§Ñ §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö §Ø§Ú§Ù§ß§Ú

lifetime learning credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §à§Ò§å§é§Ö§ß§Ú§Ö §Ò§Ö§Ù §Ó§à§Ù§â§Ñ§ã§ä§ß§í§ç §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§Û §Ú §á§â§Ú §å§ã§Ý§à§Ó§Ú§Ú §Ó§í§á§à§Ý§ß§Ö§ß§Ú§ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§ç §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§Û

limited distribution

§à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Ö §â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö

Limited Liability Company (LLC)

§Ü§à§Þ§á§Ñ§ß§Ú§ñ §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î§ð (LLC)

limited partnership

§ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§à §ã §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î§ð

living trust

§Ù§Ñ§Ó§Ö§ë§Ñ§ä§Ö§Ý§î§ß§í§Û §ä§â§Ñ§ã§ä: §à§á§Ö§Ü§Ñ, §ã§à§Ù§Õ§Ñ§ß§ß§Ñ§ñ §á§à §Ù§Ñ§Ó§Ö§ë§Ñ§ß§Ú§ð §Õ§à§Ó§Ö§â§Ú§ä§Ö§Ý§ñ

loan origination fees

§Ü§à§Þ§Ú§ã§ã§Ú§à§ß§ß§í§Ö §Ù§Ñ §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ã§ã§å§Õ§í

lockout

§Ý§à§Ü§Ñ§å§ä, §å§Ó§à§Ý§î§ß§Ö§ß§Ú§Ö

long-term

§Õ§à§Ý§Ô§à§ã§â§à§é§ß§í§Û

lookback period

§à§ä§é§Ö§ä§ß§í§Û §á§Ö§â§Ú§à§Õ

loss of income

§á§à§ä§Ö§â§ñ §Õ§à§ç§à§Õ§Ñ

low income

§ß§Ú§Ù§Ü§Ú§Û §Õ§à§ç§à§Õ

low-income taxpayer

§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ

Low Income Taxpayer Clinics (LITC)

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §á§å§ß§Ü§ä§à§Ó §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §ã §ß§Ú§Ù§Ü§Ú§Þ §Õ§à§ç§à§Õ§à§Þ (LITC)

lump sum

§Ö§Õ§Ú§ß§à§Ó§â§Ö§Þ§Ö§ß§ß§à §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§Ñ§ñ §ã§å§Þ§Þ§Ñ, §á§Ñ§å§ê§Ñ§Ý§î§ß§Ñ§ñ §ã§å§Þ§Þ§Ñ

M

maintenance (buildings)

§ä§Ö§ç§ß§Ú§é§Ö§ã§Ü§à§Ö §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§Ö (§Ù§Õ§Ñ§ß§Ú§Û)

maintenance (of a household)

§à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö (§ã§Ö§Þ§î§Ú, §Õ§à§Þ§à§ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ)

make payable to

§à§á§Ý§Ñ§ä§Ñ §á§â§à§Ú§Ù§Ó§à§Õ§Ú§ä§ã§ñ §ß§Ñ §Ú§Þ§ñ ¡­

marginal cost

§Þ§Ñ§â§Ô§Ú§ß§Ñ§Ý§î§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î

marginal revenue

§Þ§Ñ§â§Ô§Ú§ß§Ñ§Ý§î§ß§í§Û §Õ§à§ç§à§Õ; §á§â§Ö§Õ§Ö§Ý§î§ß§í§Û §Õ§à§ç§à§Õ

marginal tax rate

§á§â§Ö§Õ§Ö§Ý§î§ß§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ §ß§Ñ§Ý§à§Ô§Ñ

mark-up

§ß§Ñ§è§Ö§ß§Ü§Ñ; §ß§Ñ§Õ§Ò§Ñ§Ó§Ü§Ñ §ß§Ñ §Ú§Ù§Õ§Ö§â§Ø§Ü§Ú §á§â§à§Ú§Ù§Ó§à§Õ§ã§ä§Ó§Ñ; §á§â§Ú§â§à§ã§ä

marketplace (ACA-related)

§â§í§ß§à§Ü §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§ç §ã§ä§â§Ñ§ç§à§Ó§à§Ü (§ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §¡§³§¡)

marriage certificate

§ã§Ó§Ú§Õ§Ö§ä§Ö§Ý§î§ã§ä§Ó§à §à §Ò§â§Ñ§Ü§Ö

married

§Ý§Ú§è§à, §ã§à§ã§ä§à§ñ§ë§Ö§Ö §Ó §Ò§â§Ñ§Ü§Ö

master¡¯s degree in

§ã§ä§Ö§á§Ö§ß§î §Þ§Ñ§Ô§Ú§ã§ä§â§Ñ §á§à §Ü§Ñ§Ü§à§Û-§Ý§Ú§Ò§à §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à§ã§ä§Ú

math error

§Ñ§â§Ú§æ§Þ§Ö§ä§Ú§é§Ö§ã§Ü§Ñ§ñ §à§ê§Ú§Ò§Ü§Ñ

Medicaid

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ ?§®§Ö§Õ§Ú§Ü§Ö§Û§Õ?

Medicaid waiver payments

o§ã§Ó§à§Ò§à§Ø§Õ§Ñ§Ö§Þ§Ñ§ñ §à§ä §ß§Ñ§Ý§à§Ô§à§Ó §à§á§Ý§Ñ§ä§Ñ §å§ã§Ý§å§Ô §á§à §å§ç§à§Õ§å §Ù§Ñ §å§é§Ñ§ã§ä§ß§Ú§Ü§Ñ§Þ§Ú §á§â§à§Ô§â§Ñ§Þ§Þ§í ?§®§Ö§Õ§Ú§Ü§Ö§Û§Õ?

Medical Assistance Program

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ

medical insurance benefits

§Ý§î§Ô§à§ä§í §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ

medical insurance premiums

§Ó§Ù§ß§à§ã§í §Ù§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö

Medicare

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ ¡°§®§Ö§Õ§Ú§Ü§Ö§â¡±

merger

§ã§Ý§Ú§ñ§ß§Ú§Ö

meter

§ã§é§Ö§ä§é§Ú§Ü

middle school

§Ü§Ý§Ñ§ã§ã§í §ã 6-§Ô§à §á§à 8-§Û §ã§â§Ö§Õ§ß§Ö§Û §ê§Ü§à§Ý§í

migrant worker

§Þ§Ú§Ô§â§Ú§â§å§ð§ë§Ú§Û §â§Ñ§Ò§à§é§Ú§Û, §ã§Ö§Ù§à§ß§ß§í§Û §â§Ñ§Ò§à§é§Ú§Û

mileage rate

§ã§ä§Ñ§Ó§Ü§Ñ (§Õ§Ý§ñ §á§à§Õ§ã§é§Ö§ä§Ñ §à§á§Ý§Ñ§ä§í) §Ù§Ñ §á§â§à§Ò§Ö§Ô (§Ó §Þ§Ú§Ý§ñ§ç)

military differential pay

§Õ§à§á§Ý§Ñ§ä§Ñ §ß§Ñ§Ö§Þ§ß§í§Þ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ, §ß§Ñ§ç§à§Õ§ñ§ë§Ú§Þ§ã§ñ §ß§Ñ §Ó§à§Ö§ß§ß§à§Û §ã§Ý§å§Ø§Ò§Ö

minimum essential coverage (MEC)

§Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§à§Ö §à§ã§ß§à§Ó§ß§à§Ö §á§à§Ü§â§í§ä§Ú§Ö (MEC)

minimum payment

§Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§Ñ§ñ §ã§å§Þ§Þ§Ñ §á§Ý§Ñ§ä§Ö§Ø§Ñ

minimum wage

§Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§Ñ§ñ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§Ñ§ñ §á§Ý§Ñ§ä§Ñ

mining (virtual currency)

§Þ§Ñ§Û§ß§Ú§ß§Ô (§Ó§Ú§â§ä§å§Ñ§Ý§î§ß§à§Û §Ó§Ñ§Ý§ð§ä§í)

miscellaneous expenses

§â§Ñ§Ù§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í

mobile home

§á§Ö§â§Ö§Õ§Ó§Ú§Ø§ß§à§Û §Õ§à§Þ

modified accelerated cost recovery system (MACRS)

§®§à§Õ§Ú§æ§Ú§è§Ú§â§à§Ó§Ñ§ß§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §å§ã§Ü§à§â§Ö§ß§ß§à§Ô§à §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§ñ §ã§ä§à§Ú§Þ§à§ã§ä§Ú §à§ã§ß§à§Ó§ß§í§ç §ã§â§Ö§Õ§ã§ä§Ó (MACRS)

modified adjusted gross income (MAGI)

§Ó§Ñ§Ý§à§Ó§í§Û §Õ§à§ç§à§Õ §ã §á§à§á§â§Ñ§Ó§Ü§Ñ§Þ§Ú §Ú §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§ñ§Þ§Ú

money order

§á§Ý§Ñ§ä§Ö§Ø§ß§à§Ö §á§à§â§å§é§Ö§ß§Ú§Ö

monthly payments

§Ö§Ø§Ö§Þ§Ö§ã§ñ§é§ß§í§Ö §Ó§í§á§Ý§Ñ§ä§í

mortgage

§Ú§á§à§ä§Ö§é§ß§Ñ§ñ §ã§ã§å§Õ§Ñ

mortgage interest

§á§â§à§è§Ö§ß§ä§ß§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ §Ú§á§à§ä§Ö§é§ß§à§Û §ã§ã§å§Õ§í

mortgagee

§Ü§â§Ö§Õ§Ú§ä§à§â §á§à §Ú§á§à§ä§Ö§é§ß§à§Þ§å §Ü§â§Ö§Õ§Ú§ä§å

mortgagor

§Ù§Ñ§Ö§Þ§ë§Ú§Ü §Ó §Ú§á§à§ä§Ö§é§ß§à§Þ §Ü§â§Ö§Õ§Ú§ä§Ö

motor home

¡°§Õ§à§Þ §ß§Ñ §Ü§à§Ý§Ö§ã§Ñ§ç¡± (§Ü§Ö§Þ§á§Ö§â §Ú§Ý§Ú §ä§â§Ö§Û§Ý§Ö§â, §á§â§Ú§ã§á§à§ã§à§Ò§Ý§Ö§ß§ß§í§Û §Õ§Ý§ñ §á§â§à§Ø§Ú§Ó§Ñ§ß§Ú§ñ)

moving expenses

§Ú§Ù§Õ§Ö§â§Ø§Ü§Ú §Ó §ã§Ó§ñ§Ù§Ú §ã §á§Ö§â§Ö§Ö§Ù§Õ§à§Þ

multinational corporation

§Þ§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§Ñ§ñ §Ü§à§â§á§à§â§Ñ§è§Ú§ñ

multiple support

§æ§Ú§ß§Ñ§ß§ã§à§Ó§Ñ§ñ §á§à§Þ§à§ë§î (§Ú§Ø§Õ§Ú§Ó§Ö§ß§è§å), §á§à§ã§ä§å§á§Ñ§ð§ë§Ñ§ñ §Ú§Ù §ß§Ö§ã§Ü§à§Ý§î§Ü§Ú§ç §Ú§ã§ä§à§é§ß§Ú§Ü§à§Ó

mutual fund

§Ó§Ù§Ñ§Ú§Þ§ß§í§Û §æ§à§ß§Õ

N

national (citizenship)

§Ô§â§Ñ§Ø§Õ§Ñ§ß§Ú§ß (§Ô§â§Ñ§Ø§Õ§Ñ§ß§ã§ä§Ó§à)

natural disaster

§ã§ä§Ú§ç§Ú§Û§ß§à§Ö §Ò§Ö§Õ§ã§ä§Ó§Ú§Ö

natural person

§æ§Ú§Ù§Ú§é§Ö§ã§Ü§à§Ö §Ý§Ú§è§à

naturalized (citizenship)

§ß§Ñ§ä§å§â§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§í§Û (§Ô§â§Ñ§Ø§Õ§Ñ§ß§Ú§ß)

negligence penalty

§ê§ä§â§Ñ§æ §Ù§Ñ §ç§Ñ§Ý§Ñ§ä§ß§à§Ö §à§ä§ß§à§ê§Ö§ß§Ú§Ö

net earnings from self-employment

§é§Ú§ã§ä§í§Ö §á§à§ã§ä§å§á§Ý§Ö§ß§Ú§ñ §à§ä §ä§â§å§Õ§à§Ó§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §ß§Ö §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å (§â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §ß§Ñ §ã§Ö§Ò§ñ)

net income

§é§Ú§ã§ä§í§Û §Õ§à§ç§à§Õ

net investment income tax (NIIT)

§ß§Ñ§Ý§à§Ô §ß§Ñ §é§Ú§ã§ä§í§Û §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§í§Û §Õ§à§ç§à§Õ (NIIT)

net operating loss

§é§Ú§ã§ä§í§Ö §å§Ò§í§ä§Ü§Ú §à§ä §à§ã§ß§à§Ó§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú

net operating loss carryback (or carryforward)

§á§Ö§â§Ö§ß§à§ã §é§Ú§ã§ä§í§ç §å§Ò§í§ä§Ü§à§Ó §à§ä §à§ã§ß§à§Ó§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú §ß§Ñ §á§â§Ö§Õ§í§Õ§å§ë§Ú§Û (§á§à§ã§Ý§Ö§Õ§å§ð§ë§Ú§Û) §á§Ö§â§Ú§à§Õ

net profit

§é§Ú§ã§ä§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

net sales

§é§Ú§ã§ä§Ñ§ñ §Ó§í§â§å§é§Ü§Ñ

newsletter fund

§æ§à§ß§Õ §Õ§Ý§ñ §Ó§í§á§å§ã§Ü§Ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§à§ß§ß§à§Û §Ò§â§à§ê§ð§â§í

nominal value

§ß§à§Þ§Ú§ß§Ñ§Ý§î§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î

nominee

§ß§à§Þ§Ú§ß§Ñ§Ý§î§ß§í§Û (§á§à§Ý§å§é§Ñ§ä§Ö§Ý§î)

non-employee

§â§Ñ§Ò§à§ä§ß§Ú§Ü, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §ß§Ö §á§à §ß§Ñ§Û§Þ§å

non-streamlined installment agreement

§á§à§Ý§ß§à§Ö §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à §é§Ñ§ã§ä§Ú§é§ß§í§ç §á§Ý§Ñ§ä§Ö§Ø§Ñ§ç

nonaccountable plan

§ß§Ö§á§à§Õ§à§ä§é§Ö§ä§ß§í§Û §á§Ý§Ñ§ß

noncustodial parent

§â§à§Õ§Ú§ä§Ö§Ý§î, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ú§Û§ã§ñ §à§á§Ö§Ü§å§ß§à§Þ §â§Ö§Ò§Ö§ß§Ü§Ñ

nonrefundable credits

§Ò§Ö§Ù§Ó§à§Ù§Ó§â§Ñ§ä§ß§í§Ö §Ù§Ñ§é§Ö§ä§í

nonresident alien

§Ó§â§Ö§Þ§Ö§ß§ß§à §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§Û §Ó §³§º§¡ §Ú§ß§à§ã§ä§â§Ñ§ß§Ö§è

nonstatutory stock option

§ß§Ö §á§â§Ö§Õ§å§ã§Þ§à§ä§â§Ö§ß§ß§í§Û §Ù§Ñ§Ü§à§ß§à§Þ §æ§à§ß§Õ§à§Ó§í§Û §à§á§è§Ú§à§ß

nonwork day

§ß§Ö§â§Ñ§Ò§à§é§Ú§Û §Õ§Ö§ß§î

North American Free Trade Agreement (NAFTA)

§³§Ö§Ó§Ö§â§à§Ñ§Þ§Ö§â§Ú§Ü§Ñ§ß§ã§Ü§à§Ö §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à §ã§Ó§à§Ò§à§Õ§ß§à§Û §ä§à§â§Ô§à§Ó§Ý§Ö

notarized documents

§ß§à§ä§Ñ§â§Ú§Ñ§Ý§î§ß§à §Ù§Ñ§Ó§Ö§â§Ö§ß§ß§í§Ö §Õ§à§Ü§å§Þ§Ö§ß§ä§í

notary public

§ß§à§ä§Ñ§â§Ú§å§ã

note

§Ó§Ö§Ü§ã§Ö§Ý§î, §Õ§à§Ý§Ô§à§Ó§à§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à

notice of levy

§å§Ó§Ö§Õ§à§Þ§Ý§Ö§ß§Ú§Ö §à §Ó§Ù§Ú§Þ§Ñ§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§Ñ

nursing care

§å§ç§à§Õ §Ù§Ñ §Ò§à§Ý§î§ß§í§Þ§Ú §Ú §á§â§Ö§ã§ä§Ñ§â§Ö§Ý§í§Þ§Ú

nursing home

§Õ§à§Þ §á§â§Ö§ã§ä§Ñ§â§Ö§Ý§í§ç

O

obsolescence

§ß§Ö§å§á§à§ä§â§Ö§Ò§Ú§ä§Ö§Ý§î§ß§à§ã§ä§î, §å§ã§ä§Ñ§â§Ö§Ý§à§ã§ä§î

offer in compromise

§Ü§à§Þ§á§â§à§Þ§Ú§ã§ã§ß§à§Ö §á§â§Ö§Õ§Ý§à§Ø§Ö§ß§Ú§Ö

office examination (audit)

§á§â§à§Ó§Ö§â§Ü§Ñ (§Ñ§å§Õ§Ú§ä) §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú §Ó §à§ä§Õ§Ö§Ý§Ö§ß§Ú§Ú §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡

Office of Chief Counsel

§À§â§Ú§Õ§Ú§é§Ö§ã§Ü§Ú§Û §à§ä§Õ§Ö§Ý

offset

§Ó§Ù§í§ã§Ü§Ñ§ß§Ú§ñ

old age pension

§á§Ö§ß§ã§Ú§ñ §á§à §ã§ä§Ñ§â§à§ã§ä§Ú

on-the-job training course

§Ü§å§â§ã §à§Ò§å§é§Ö§ß§Ú§ñ §ß§Ñ §â§Ñ§Ò§à§é§Ú§ç §Þ§Ö§ã§ä§Ñ§ç

online payment

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§Û §á§Ý§Ñ§ä§Ö§Ø

Online Payment Agreement (OPA) Application

§©§Ñ§ñ§Ó§Ü§Ñ §ß§Ñ §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §á§Ý§Ñ§ä§Ö§Ø§Ñ§ç (OPA)

operating cost

§ï§Ü§ã§á§Ý§å§Ñ§ä§Ñ§è§Ú§à§ß§ß§í§Ö §Ù§Ñ§ä§â§Ñ§ä§í

optional mileage allowance

§æ§Ñ§Ü§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ü§Ú§Õ§Ü§Ñ §ß§Ñ §á§â§à§Õ§Ö§Ý§Ñ§ß§ß§à§Ö §â§Ñ§ã§ã§ä§à§ñ§ß§Ú§Ö (§Ó §Þ§Ú§Ý§ñ§ç)

optional tax

§æ§Ñ§Ü§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§í§Û §ß§Ñ§Ý§à§Ô

ordinary and necessary

§à§Ò§í§é§ß§í§Û §Ú §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§í§Û

original issue discount (OID)

§á§Ö§â§Ó§à§ß§Ñ§é§Ñ§Ý§î§ß§í§Û §Õ§Ú§ã§Ü§à§ß§ä (OID)

out-of-pocket (actual) expenses

§á§Ö§â§Ö§Þ§Ö§ß§ß§í§Ö (§â§Ö§Ñ§Ý§î§ß§í§Ö) §â§Ñ§ã§ç§à§Õ§í §Ý§ð§Ò§à§Ô§à §Ó§Ú§Õ§Ñ

outside salesperson

§á§â§à§Õ§Ñ§Ó§Ö§è §Ú§Ù §Õ§â§å§Ô§à§Û §Ü§à§Þ§á§Ñ§ß§Ú§Ú

overpayment

§á§Ö§â§Ö§á§Ý§Ñ§ä§Ñ

owner/co-owner

§Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è/§ã§à§Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è

P

Paperwork Reduction Act

§©§Ñ§Ü§à§ß §à §ã§ß§Ú§Ø§Ö§ß§Ú§Ú §Ò§å§Þ§Ñ§Ø§ß§à§Ô§à §Õ§à§Ü§å§Þ§Ö§ß§ä§à§à§Ò§à§â§à§ä§Ñ

parent company

§Ü§à§Þ§á§Ñ§ß§Ú§ñ-§å§é§â§Ö§Õ§Ú§ä§Ö§Ý§î, §Ô§à§Ý§à§Ó§ß§à§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö

part-time employee

§ã§Ý§å§Ø§Ñ§ë§Ú§Û, §Ù§Ñ§ß§ñ§ä§í§Û §ß§Ö§á§à§Ý§ß§í§Û §â§Ñ§Ò§à§é§Ú§Û §Õ§Ö§ß§î

part-time student

§ã§ä§å§Õ§Ö§ß§ä, §à§Ò§å§é§Ñ§ð§ë§Ú§Û§ã§ñ §Ú §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §á§à §ã§à§Ó§Þ§Ö§ã§ä§Ú§ä§Ö§Ý§î§ã§ä§Ó§å

part-time work

§â§Ñ§Ò§à§ä§Ñ §ß§Ñ §ß§Ö§á§à§Ý§ß§å§ð §ã§ä§Ñ§Ó§Ü§å

partner

§á§Ñ§â§ä§ß§Ö§â (§á§à §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ð)

partnership

§ä§à§Ó§Ñ§â§Ú§ë§Ö§ã§ä§Ó§à

partnership interest

§Õ§à§Ý§Ö§Ó§à§Ö §å§é§Ñ§ã§ä§Ú§Ö §Ó §á§Ñ§â§ä§ß§Ö§â§ã§ä§Ó§Ö

passive activity losses

§å§Ò§í§ä§Ü§Ú §à§ä §á§Ñ§ã§ã§Ú§Ó§ß§à§Û §Ñ§Ü§ä§Ú§Ó§ß§à§ã§ä§Ú. §°§ß§Ñ §à§á§â§Ö§Õ§Ö§Ý§ñ§Ö§ä§ã§ñ §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §Ü§à§Õ§Ö§Ü§ã§Ö §³§º§¡ §Ü§Ñ§Ü §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î §á§à §ã§Õ§Ñ§é§Ö §Ó §Ñ§â§Ö§ß§Õ§å §Ú§Ý§Ú §Ú§ß§Ñ§ñ §Ü§à§Þ§Þ§Ö§â§é§Ö§ã§Ü§Ñ§ñ §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î, §Ó §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ú §Ü§à§ä§à§â§à§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ß§Ö §á§â§Ú§ß§Ú§Þ§Ñ§Ö§ä §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§î§ß§à§Ô§à §å§é§Ñ§ã§ä§Ú§ñ.

password

§á§Ñ§â§à§Ý§î

patronage dividends

§Õ§Ú§Ó§Ú§Õ§Ö§ß§Õ§í, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Ö §á§â§à§á§à§â§è§Ú§à§ß§Ñ§Ý§î§ß§à §á§à§Ü§å§á§Ü§Ñ§Þ (§Ó §Ü§à§à§á§Ö§â§Ñ§ä§Ú§Ó§ß§à§Û §ä§à§â§Ô§à§Ó§Ý§Ö)

pay-as-you-go system

§ã§Ú§ã§ä§Ö§Þ§Ñ §Ó§í§á§Ý§Ñ§ä§í §Ó§í§ç§à§Õ§ß§í§ç §á§à§ã§à§Ò§Ú§Û §á§â§Ú §å§Ó§à§Ý§î§ß§Ö§ß§Ú§Ú

pay period

§á§Ö§â§Ú§à§Õ §à§á§Ý§Ñ§ä§í

pay stub

§Ü§Ó§Ú§ä§Ñ§ß§è§Ú§ñ-§Ü§à§â§Ö§ê§à§Ü

payee

§á§à§Ý§å§é§Ñ§ä§Ö§Ý§î §ã§â§Ö§Õ§ã§ä§Ó

payer

§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü

paymaster

§Ü§Ñ§Ù§ß§Ñ§é§Ö§Û, §Ü§Ñ§ã§ã§Ú§â

payment

§à§á§Ý§Ñ§ä§Ñ, §á§Ý§Ñ§ä§Ö§Ø

payment plan

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §å§á§Ý§Ñ§ä§í

payment voucher

§ã§é§Ö§ä §Ü §à§á§Ý§Ñ§ä§Ö

payroll

§á§Ý§Ñ§ä§Ö§Ø§ß§Ñ§ñ §Ó§Ö§Õ§à§Þ§à§ã§ä§î, §æ§à§ß§Õ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í

payroll service provider

§à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ñ§ñ §å§ã§Ý§å§Ô§Ú §á§à §Ó§í§á§Ý§Ñ§ä§Ö §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í

penalty

§ê§ä§â§Ñ§æ

penalty for premature withdrawal

§ê§ä§â§Ñ§æ §Ù§Ñ §á§â§Ö§Ø§Õ§Ö§Ó§â§Ö§Þ§Ö§ß§ß§à§Ö §Ú§Ù§ì§ñ§ä§Ú§Ö §ã§â§Ö§Õ§ã§ä§Ó

penalty for underpayment

§ê§ä§â§Ñ§æ §Ù§Ñ §ß§Ö§Õ§à§á§Ý§Ñ§ä§å

penalty for underpayment of estimated tax

§ê§ä§â§Ñ§æ §Ù§Ñ §ß§Ö§Õ§à§á§Ý§Ñ§ä§å §â§Ñ§ã§é§Ö§ä§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§Ñ

pension

§á§Ö§ß§ã§Ú§ñ

Pension Benefit Guaranty Corporation (PBGC) beneficiaries

§Ý§Ú§è§Ñ, §á§à§Ý§î§Ù§å§ð§ë§Ú§Ö§ã§ñ §å§ã§Ý§å§Ô§Ñ§Þ§Ú ?§¬§à§â§á§à§â§Ñ§è§Ú§Ú §á§à §Ô§Ñ§â§Ñ§ß§ä§Ú§Ú §á§Ö§ß§ã§Ú§à§ß§ß§í§ç §Ý§î§Ô§à§ä?

pension plan

§á§Ö§ß§ã§Ú§à§ß§ß§í§Û §á§Ý§Ñ§ß

per capita

§ß§Ñ §Õ§å§ê§å §ß§Ñ§ã§Ö§Ý§Ö§ß§Ú§ñ

per diem

§Ü§à§Þ§Ñ§ß§Õ§Ú§â§à§Ó§à§é§ß§í§Ö, §ã§å§ä§à§é§ß§í§Ö

periodic payments

§â§Ö§Ô§å§Ý§ñ§â§ß§í§Ö §á§Ý§Ñ§ä§Ö§Ø§Ú

permanently and totally disabled

§Ú§ß§Ó§Ñ§Ý§Ú§Õ §ã §á§à§ã§ä§à§ñ§ß§ß§à§Û §Ú§Ý§Ú §Ó§â§Ö§Þ§Ö§ß§ß§à§Û §Ú§ß§Ó§Ñ§Ý§Ú§Õ§ß§à§ã§ä§î§ð

personal exemptions

§é§Ñ§ã§ä§î §Õ§à§ç§à§Õ§Ñ §à§ä§Õ§Ö§Ý§î§ß§à§Ô§à §Ý§Ú§è§Ñ, §ß§Ö §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Þ

personal expenses

§Ý§Ú§é§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í

personal holding company

§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§Ñ§ñ §ç§à§Ý§Õ§Ú§ß§Ô§à§Ó§Ñ§ñ §Ü§à§Þ§á§Ñ§ß§Ú§ñ

personal property tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §Ý§Ú§é§ß§à§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§à

personal property (vs. business)

§Ý§Ú§é§ß§Ñ§ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î (§Ó §á§â§à§ä§Ú§Ó§à§á§à§Ý§à§Ø§ß§à§ã§ä§î §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §Ü§à§Þ§á§Ñ§ß§Ú§Ú)

personal property (vs. real estate)

§Ý§Ú§é§ß§à§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§à (§Ó §á§â§à§ä§Ú§Ó§à§á§à§Ý§à§Ø§ß§à§ã§ä§î §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú)

personal service income

§Õ§à§ç§à§Õ §à§ä §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§Ö§ß§Ú§ñ §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§ç §å§ã§Ý§å§Ô

personal use property

§ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î, §á§â§Ö§Õ§ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§Ñ§ñ §Õ§Ý§ñ §Ý§Ú§é§ß§à§Ô§à §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§ñ

personally identifiable information (PII)

§á§Ö§â§ã§à§ß§Ñ§Ý§î§ß§í§Ö §Õ§Ñ§ß§ß§í§Ö (§±§¥§ß)

petitioner, applicant

§Ù§Ñ§ñ§Ó§Ú§ä§Ö§Ý§î

phaseout (of exemption)

§á§à§ï§ä§Ñ§á§ß§Ñ§ñ §Ý§Ú§Ü§Ó§Ú§Õ§Ñ§è§Ú§ñ §Ý§î§Ô§à§ä, §Ó§í§é§Ö§ä§à§Ó (§á§â§Ú §â§Ñ§ã§é§Ö§ä§Ö §ß§Ñ§Ý§à§Ô§à§Ó)

phishing

§æ§Ú§ê§Ú§ß§Ô

piecework

§ã§Õ§Ö§Ý§î§ß§Ñ§ñ §â§Ñ§Ò§à§ä§Ñ

Plain Writing Act

§©§Ñ§Ü§à§ß §à §ñ§ã§ß§à§Þ §ß§Ñ§á§Ú§ã§Ñ§ß§Ú§Ú §Õ§à§Ü§å§Þ§Ö§ß§ä§à§Ó

plan year

§Ô§à§Õ§à§Ó§à§Û §á§Ö§â§Ú§à§Õ §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Û §ã§ä§â§Ñ§ç§à§Ó§Ü§Ú

plug-in electric drive motor vehicle credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§î §ã §ï§Ý§Ö§Ü§ä§â§Ú§é§Ö§ã§Ü§Ú§Þ §á§â§Ú§Ó§à§Õ§à§Þ, §Ù§Ñ§â§ñ§Ø§Ñ§Ö§Þ§í§Û §à§ä §ã§Ö§ä§Ú

plug-in electric vehicle credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §ï§Ý§Ö§Ü§ä§â§à§Þ§à§Ò§Ú§Ý§î, §Ù§Ñ§â§ñ§Ø§Ñ§Ö§Þ§í§Û §à§ä §ã§Ö§ä§Ú

portfolio interest

§Õ§à§Ý§Ö§Ó§à§Ö §å§é§Ñ§ã§ä§Ú§Ö §Ó §á§à§â§ä§æ§Ö§Ý§Ö §è§Ö§ß§ß§í§ç §Ò§å§Þ§Ñ§Ô, §Ü§â§Ö§Õ§Ú§ä§à§Ó §Ú §Õ§â§å§Ô§Ú§ç §Ñ§Ü§ä§Ú§Ó§à§Ó

postal money order

§á§à§é§ä§à§Ó§à§Ö §á§Ý§Ñ§ä§Ö§Ø§ß§à§Ö §á§à§â§å§é§Ö§ß§Ú§Ö

potential eligible individual

§Ý§Ú§è§à, §Ü§à§ä§à§â§à§Ö §Þ§à§Ø§Ö§ä §Ú§Þ§Ö§ä§î §á§â§Ñ§Ó§à §ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §ã§Ü§Ú§Õ§Ü§Ú

power of attorney

§Õ§à§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î

pre-addressed envelope

§á§à§é§ä§à§Ó§í§Û §Ü§à§ß§Ó§Ö§â§ä §ã §Ñ§Õ§â§Ö§ã§à§Þ §á§à§Ý§å§é§Ñ§ä§Ö§Ý§ñ

pre-existing exclusions

§â§Ñ§ß§Ö§Ö §ã§å§ë§Ö§ã§ä§Ó§à§Ó§Ñ§Ó§ê§Ú§Ö §Ú§ã§Ü§Ý§ð§é§Ö§ß§Ú§ñ

prefabricated

§Þ§à§Õ§å§Ý§î§ß§í§Û, §ã§Ò§à§â§ß§í§Û

premature withdrawal

§á§â§Ö§Ø§Õ§Ö§Ó§â§Ö§Þ§Ö§ß§ß§à§Ö §Ú§Ù§ì§ñ§ä§Ú§Ö §ã§â§Ö§Õ§ã§ä§Ó §ã§à §ã§é§Ö§ä§Ñ

premium

§ã§å§Þ§Þ§Ñ, §å§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§Ñ§ñ §ã§Ó§Ö§â§ç §â§í§ß§à§é§ß§à§Û §ã§ä§à§Ú§Þ§à§ã§ä§Ú; §ã§ä§â§Ñ§ç§à§Ó§Ñ§ñ §á§â§Ö§Þ§Ú§ñ - §ã§ä§â§Ñ§ç§à§Ó§à§Û §Ó§Ù§ß§à§ã, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Û §Ó §à§Ò§Þ§Ö§ß §ß§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö

premium tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §Ó§Ù§ß§à§ã§í §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ

prepaid income

§Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§ñ §Ù§Ñ §å§ã§Ý§å§Ô§Ú, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§Ö §Ó §Ò§å§Õ§å§ë§Ö§Þ

preparer tax identification number (PTIN)

§ª§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§Û §ß§à§Þ§Ö§â §ã§à§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú (PTIN)

prepayment penalty

§Ù§Ñ§â§Ñ§ß§Ö§Ö §å§á§Ý§Ñ§é§Ö§ß§ß§í§Û §ê§ä§â§Ñ§æ

Presidential Election Campaign Fund

§¶§à§ß§Õ §á§â§Ö§Õ§Ó§í§Ò§à§â§ß§à§Û §Ü§Ñ§Þ§á§Ñ§ß§Ú§Ú §á§â§Ö§Ù§Ú§Õ§Ö§ß§ä§Ñ

pretax

§Õ§à §Ó§í§é§Ö§ä§Ñ §ß§Ñ§Ý§à§Ô§à§Ó

principal (contract)

§à§ã§ß§à§Ó§ß§à§Û (§Õ§à§Ô§à§Ó§à§â); §Ô§Ý§Ñ§Ó§ß§í§Û (§á§à§Õ§â§ñ§Õ)

principal place of business

§Ô§Ý§Ñ§Ó§ß§à§Ö §Þ§Ö§ã§ä§à§ß§Ñ§ç§à§Ø§Õ§Ö§ß§Ú§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ

Privacy Act

§©§Ñ§Ü§à§ß §à§Ò §à§ç§â§Ñ§ß§Ö §á§â§Ñ§Ó §Ý§Ú§é§ß§à§ã§ä§Ú

private foundation

§é§Ñ§ã§ä§ß§í§Û §æ§à§ß§Õ

private industry

§é§Ñ§ã§ä§ß§Ñ§ñ §à§ä§â§Ñ§ã§Ý§î

prize (prizes and awards)

§á§â§Ú§Ù (§á§â§Ú§Ù§í §Ú §ß§Ñ§Ô§â§Ñ§Õ§í)

professional preparer

§ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä, §á§â§Ö§Õ§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ú§Û §á§Ý§Ñ§ä§ß§í§Ö §å§ã§Ý§å§Ô§Ú §á§à §á§à§Õ§Ô§à§ä§à§Ó§Ü§Ö §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú

profit

§á§â§Ú§Ò§í§Ý§î

profit and loss statement

§à§ä§é§Ö§ä §à §á§â§Ú§Ò§í§Ý§ñ§ç §Ú §å§Ò§í§ä§Ü§Ñ§ç

profit-seeking activity

§Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§î, §ß§Ñ§á§â§Ñ§Ó§Ý§Ö§ß§ß§Ñ§ñ §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §á§â§Ú§Ò§í§Ý§Ú

profit-sharing plan

§á§Ý§Ñ§ß §â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§ñ §á§â§Ú§Ò§í§Ý§Ú

promissory note

§Õ§à§Ý§Ô§à§Ó§à§Ö §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§à

proof of credit (for credit rating purposes)

§á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §ß§Ñ§Ý§Ú§é§Ú§ñ §ã§ã§å§Õ (§Õ§Ý§ñ §è§Ö§Ý§Ö§Û §Ü§â§Ö§Õ§Ú§ä§ß§à§Ô§à §â§Ö§Û§ä§Ú§ß§Ô§Ñ §á§à§Ý§å§é§Ñ§ä§Ö§Ý§ñ §ã§ã§å§Õ§í)

property tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§à

provider of medical care

§á§à§ã§ä§Ñ§Ó§ë§Ú§Ü §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§ç §å§ã§Ý§å§Ô

public law

§á§å§Ò§Ý§Ú§é§ß§à§Ö §á§â§Ñ§Ó§à

public retirement system

§Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§Ñ§ñ §ã§Ú§ã§ä§Ö§Þ§Ñ §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ

public utility

§á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö §Ü§à§Þ§Þ§å§ß§Ñ§Ý§î§ß§à§Ô§à §ã§ß§Ñ§Ò§Ø§Ö§ß§Ú§ñ

Q

qualified

§à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §Ü§â§Ú§ä§Ö§â§Ú§ñ§Þ

qualified business income deduction

§Ó§í§é§Ö§ä §Ú§Ù §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ö§Û §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §ã§å§Þ§Þ§í §Õ§à§ç§à§Õ§Ñ §à§ä §Ó§Ö§Õ§Ö§ß§Ú§ñ §Ü§à§Þ§Þ§Ö§â§é§Ö§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú

qualified educational expenses

§â§Ñ§Ù§â§Ö§ê§Ö§ß§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í §ß§Ñ §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö

qualified health coverage

§Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö, §à§ä§Ó§Ö§é§Ñ§ð§ë§Ö§Ö §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §ã§á§Ú§ã§Ñ§ß§Ú§ñ §Ö§Ô§à §à§á§Ý§Ñ§ä§í §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í

qualified health plan

§á§Ý§Ñ§ß §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ, §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §ã§á§Ú§ã§Ñ§ß§Ú§ñ §Ö§Ô§à §à§á§Ý§Ñ§ä§í §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í

qualified plan

§á§Ý§Ñ§ß, §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ

qualified reinvestment plan (of a public utility)

§á§Ý§Ñ§ß §á§à§Ó§ä§à§â§ß§à§Ô§à §Ú§ß§Ó§Ö§ã§ä§Ú§â§à§Ó§Ñ§ß§Ú§ñ (§Ó §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §Ü§à§Þ§Þ§å§ß§Ñ§Ý§î§ß§à§Ô§à §ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ), §à§ä§Ó§Ö§é§Ñ§ð§ë§Ú§Û §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ §Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä

qualified terminable interest property (QTIP) trust

§á§à§á§Ö§é§Ú§ä§Ö§Ý§î§ã§Ü§Ú§Û §æ§à§ß§Õ, §ã§à§Ù§Õ§Ñ§Ó§Ñ§Ö§Þ§í§Û §Õ§Ý§ñ §á§à§Ø§Ú§Ù§ß§Ö§ß§ß§í§ç §Ó§í§á§Ý§Ñ§ä §à§Õ§ß§à§Þ§å §Ú§Ù §ã§å§á§â§å§Ô§à§Ó

qualify

§á§â§à§Ó§Ö§â§ñ§ä§î §ß§Ñ §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ö §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ

qualifying child

§â§Ö§Ò§Ö§ß§à§Ü, §Õ§Ñ§ð§ë§Ú§Û §á§â§Ñ§Ó§à §ß§Ñ §Ý§î§Ô§à§ä§í

qualifying relative

§â§à§Õ§ã§ä§Ó§Ö§ß§ß§Ú§Ü, §Õ§Ñ§ð§ë§Ú§Û §á§â§Ñ§Ó§à §ß§Ñ §Ý§î§Ô§à§ä§í

qualifying widower

§Ó§Õ§à§Ó§Ö§è, §Ú§Þ§Ö§ð§ë§Ú§Û §á§â§Ñ§Ó§à §ß§Ñ §Ý§î§Ô§à§ä§í §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ§Ú §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ§Þ§Ú

R

railroad retirement

§å§ç§à§Õ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ §Ø§Ö§Ý§Ö§Ù§ß§à§Õ§à§â§à§Ø§ß§à§Ô§à §ä§â§Ñ§ß§ã§á§à§â§ä§Ñ §ß§Ñ §á§Ö§ß§ã§Ú§ð

Railroad Retirement Tax Act (RRTA)

§©§Ñ§Ü§à§ß §à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ú §á§Ö§ß§ã§Ú§à§ß§ß§í§ç §á§à§ã§à§Ò§Ú§Û §Õ§Ý§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó §Ø§Ö§Ý§Ö§Ù§ß§à§Õ§à§â§à§Ø§ß§à§Ô§à §ä§â§Ñ§ß§ã§á§à§â§ä§Ñ

rate

§ã§ä§Ñ§Ó§Ü§Ñ

real estate

§ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§î

real estate tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§î

realized gain

§á§à§Ý§å§é§Ö§ß§ß§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

reasonable cause

§â§Ñ§Ù§å§Þ§ß§à§Ö §à§ã§ß§à§Ó§Ñ§ß§Ú§Ö, §Õ§à§ã§ä§Ñ§ä§à§é§ß§Ñ§ñ §á§â§Ú§é§Ú§ß§Ñ

reasonable expenses

§â§Ñ§Ù§å§Þ§ß§à §à§Ò§à§ã§ß§à§Ó§Ñ§ß§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í

recapture

§å§ã§Ý§à§Ó§Ú§Ö §Ó §Ü§à§ß§ä§â§Ñ§Ü§ä§Ö §à §Ó§à§Ù§Ó§â§Ñ§ä§Ö §Ñ§Ü§ä§Ú§Ó§à§Ó (§á§â§à§Õ§Ñ§Ó§Ö§è §Ò§Ý§à§Ü§Ñ §Ñ§Ü§è§Ú§Û §Þ§à§Ø§Ö§ä §Õ§à§Ô§à§Ó§à§â§Ú§ä§î§ã§ñ §à §Ó§í§Ü§å§á§Ö §é§Ñ§ã§ä§Ú §Ú§Ù §ß§Ú§ç §à§Ò§â§Ñ§ä§ß§à, §á§â§à§Õ§Ñ§Ó§Ö§è §ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§ã§ä§Ú §Þ§à§Ø§Ö§ä §á§â§Ö§ä§Ö§ß§Õ§à§Ó§Ñ§ä§î §ß§Ñ §é§Ñ§ã§ä§î §á§â§Ú§Ò§í§Ý§Ú §à§ä §á§â§à§Õ§Ñ§ß§ß§à§Ô§à §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ)

recapture clause

§á§à§Ý§à§Ø§Ö§ß§Ú§Ö §à §Ó§à§ã§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ú §á§â§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§à§Þ §â§Ñ§ß§Ö§Ö §Ý§Ú§Ü§Ó§Ú§Õ§Ú§â§à§Ó§Ñ§ß§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä

recognized gain

§à§æ§Ú§è§Ú§Ñ§Ý§î§ß§à §á§â§Ú§Ù§ß§Ñ§ß§ß§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

reconcile

§á§â§Ú§Ó§Ö§ã§ä§Ú §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ö

record

§å§é§Ö§ä§ß§í§Û §Õ§à§Ü§å§Þ§Ö§ß§ä

records (substantiation)

§à§Ò§à§ã§ß§à§Ó§Ñ§ß§Ú§Ö §å§é§Ö§ä§ß§à§Û §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§Ú

redeem a bond

§á§à§Ô§Ñ§ê§Ñ§ä§î §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ð

Reemployment Trade Adjustment Assistance (RTAA)

§³§å§Ò§ã§Ú§Õ§Ú§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ, §á§Ö§â§Ö§ê§Ö§Õ§ê§Ú§Þ §ß§Ñ §Ò§à§Ý§Ö§Ö §ß§Ú§Ù§Ü§à §à§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§å§ð §â§Ñ§Ò§à§ä§å (RTAA)

refinancing

§â§Ö§æ§Ú§ß§Ñ§ß§ã§Ú§â§à§Ó§Ñ§ß§Ú§Ö

refresher course

§Ü§å§â§ã§í §á§à§Ó§í§ê§Ö§ß§Ú§ñ §Ü§Ó§Ñ§Ý§Ú§æ§Ú§Ü§Ñ§è§Ú§Ú

refund of tax

§Ó§à§Ù§Ó§â§Ñ§ä §á§Ö§â§Ö§á§Ý§Ñ§é§Ö§ß§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó

refundable tax credit

§Ó§à§Ù§Ó§â§Ñ§ë§Ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä

register (an automobile) (verb)

§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ä§î (§Ñ§Ó§ä§à§Þ§à§Ò§Ú§Ý§î)

registered holder

§Ù§Ñ§â§Ö§Ô§Ú§ã§ä§â§Ú§â§à§Ó§Ñ§ß§ß§í§Û §Õ§Ö§â§Ø§Ñ§ä§Ö§Ý§î

regulated investment company

§â§Ö§Ô§å§Ý§Ú§â§å§Ö§Þ§Ñ§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§à§ß§ß§Ñ§ñ §Ü§à§Þ§á§Ñ§ß§Ú§ñ

regulations

§ß§à§â§Þ§Ñ§ä§Ú§Ó§í

related companies

§Õ§à§é§Ö§â§ß§Ú§Ö §Ü§à§Þ§á§Ñ§ß§Ú§Ú, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §Ü§à§Þ§á§Ñ§ß§Ú§Ú

related taxpayers

§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú, §ã§à§ã§ä§à§ñ§ë§Ú§Ö §Ó §â§à§Õ§ã§ä§Ó§Ö §Õ§â§å§Ô §ã §Õ§â§å§Ô§à§Þ

relatives

§â§à§Õ§ã§ä§Ó§Ö§ß§ß§Ú§Ü§Ú

relief from joint responsibility

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú

remittance (of funds)

§á§Ö§â§Ö§Ó§à§Õ (§ã§â§Ö§Õ§ã§ä§Ó)

remuneration

§Ó§à§Ù§ß§Ñ§Ô§â§Ñ§Ø§Õ§Ö§ß§Ú§Ö

rent

§á§â§à§Ü§Ñ§ä; §Ñ§â§Ö§ß§Õ§ß§Ñ§ñ §á§Ý§Ñ§ä§Ñ

reportable income

§à§Ò§ë§Ú§Û §Õ§à§ç§à§Õ, §á§à§Õ§Ý§Ö§Ø§Ñ§ë§Ú§Û §å§Ü§Ñ§Ù§Ñ§ß§Ú§ð §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú

reporting agent

§à§ä§é§Ú§ä§í§Ó§Ñ§ð§ë§Ñ§ñ§ã§ñ §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ

residency test

§á§â§à§Ó§Ö§â§Ü§Ñ §Þ§Ö§ã§ä§Ñ §Ø§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ §Ó §è§Ö§Ý§ñ§ç §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ (§ß§Ñ§á§â§Ú§Þ§Ö§â, §á§à§Õ§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§Ö §ä§à§Ô§à, §é§ä§à §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §á§à§ã§ä§à§ñ§ß§ß§í§Þ §Ø§Ú§ä§Ö§Ý§Ö§Þ §ä§à§Û §Ú§Ý§Ú §Ú§ß§à§Û §ã§ä§â§Ñ§ß§í; §Ú§Ý§Ú §ä§à§Ô§à, §é§ä§à §â§Ö§Ò§Ö§ß§à§Ü-§Ú§Ø§Õ§Ú§Ó§Ö§ß§Ö§è §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§à §á§â§à§Ø§Ú§Ó§Ñ§Ö§ä §Ó§Þ§Ö§ã§ä§Ö §ã §Ý§Ú§è§à§Þ, §á§à§Ý§å§é§Ñ§ð§ë§Ú§Þ §Ù§Ñ §ï§ä§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ü§â§Ö§Õ§Ú§ä §ß§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ §Ú §ä.§Õ.)

resident alien

§á§à§ã§ä§à§ñ§ß§ß§à §á§â§à§Ø§Ú§Ó§Ñ§ð§ë§Ú§Û §Ó §³§º§¡ §Ú§ß§à§ã§ä§â§Ñ§ß§Ö§è

residential energy credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Ù§Ñ §á§à§ä§â§Ö§Ò§Ý§Ö§ß§Ú§Ö §ï§ß§Ö§â§Ô§Ú§Ú §Õ§à§Þ§Ñ

residential property (home)

§Ø§Ú§Ý§Ú§ë§ß§Ñ§ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î

residential rental property

§Ø§Ú§Ý§Ú§ë§ß§Ñ§ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î §Õ§Ý§ñ §ã§Õ§Ñ§é§Ú §Ó §Ñ§â§Ö§ß§Õ§å

responsible party

§à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§Ñ§ñ §ã§ä§à§â§à§ß§Ñ

retail price

§â§à§Ù§ß§Ú§é§ß§Ñ§ñ §è§Ö§ß§Ñ

retailer

§â§à§Ù§ß§Ú§é§ß§í§Û §ä§à§â§Ô§à§Ó§Ö§è, §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö §â§à§Ù§ß§Ú§é§ß§à§Û §ä§à§â§Ô§à§Ó§Ý§Ú

retained tax

§å§Õ§Ö§â§Ø§Ñ§ß§ß§í§Û §ß§Ñ§Ý§à§Ô

retirement

§Ó§í§ç§à§Õ §ß§Ñ §á§Ö§ß§ã§Ú§ð; §á§Ö§ß§ã§Ú§à§ß§ß§à§Ö §á§à§ã§à§Ò§Ú§Ö

retirement income

§á§Ö§ß§ã§Ú§à§ß§ß§í§Û §Õ§à§ç§à§Õ

retirement income ceiling

§Ó§Ö§â§ç§ß§Ú§Û §á§â§Ö§Õ§Ö§Ý §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §Õ§à§ç§à§Õ§Ñ

retirement or pension plan

§á§Ö§ß§ã§Ú§à§ß§ß§í§Û §á§Ý§Ñ§ß

return

§Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ

revenue agent

§Ñ§Ô§Ö§ß§ä, §á§â§à§Ó§à§Õ§ñ§ë§Ú§Û §â§Ñ§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§ñ §Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §Ú §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û

revenue officer

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ú§ß§ã§á§Ö§Ü§ä§à§â

revenue procedure

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §á§â§à§è§Ö§Õ§å§â§í ¨C §Õ§à§Ü§å§Þ§Ö§ß§ä§í, §ã§à§Õ§Ö§â§Ø§Ñ§ë§Ú§Ö §â§Ñ§Ù§ì§ñ§ã§ß§Ö§ß§Ú§ñ §Ú§Ý§Ú §Ú§ß§ã§ä§â§å§Ü§è§Ú§Ú §á§à §Ó§à§á§â§à§ã§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

revenue ruling

§á§à§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§Ú§Ö §à §Õ§à§ç§à§Õ§Ñ§ç (§â§Ö§ê§Ö§ß§Ú§ñ, §á§â§Ú§ß§Ú§Þ§Ñ§Ö§Þ§í§Ö §á§à §Ü§à§ß§Ü§â§Ö§ä§ß§í§Þ §Ó§à§á§â§à§ã§Ñ§Þ, §Ó§á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Ú §á§å§Ò§Ý§Ú§Ü§å§Ö§Þ§í§Ö §¯§Ñ§Ý§à§Ô§à§Ó§í§Þ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö§Þ §³§º§¡ §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §á§â§Ñ§Ó§Ú§Ý)

revenue sharing

§â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §Õ§à§ç§à§Õ§à§Ó

revoke

§à§ä§Þ§Ö§ß§ñ§ä§î

revolving account

§á§Ö§â§Ú§à§Õ§Ú§é§Ö§ã§Ü§Ú §Ó§à§Ù§à§Ò§ß§à§Ó§Ý§ñ§Ö§Þ§í§Û §ã§é§Ö§ä

rollover

§á§Ö§â§Ö§ß§à§ã §ã§â§à§Ü§à§Ó §á§à§Ô§Ñ§ê§Ö§ß§Ú§ñ §Õ§à§Ý§Ô§Ñ

royalty

§Ý§Ú§è§Ö§ß§Ù§Ú§à§ß§ß§í§Û §á§Ý§Ñ§ä§Ö§Ø; §Ñ§Ó§ä§à§â§ã§Ü§Ú§Û §Ô§à§ß§à§â§Ñ§â, §â§à§ñ§Ý§ä§Ú

S

S corporation

§Ü§à§â§á§à§â§Ñ§è§Ú§ñ §ä§Ú§á§Ñ ?S?

safe harbor

?§Ò§Ö§Ù§à§á§Ñ§ã§ß§Ñ§ñ §Ô§Ñ§Ó§Ñ§ß§î? §Õ§Ý§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û

safe haven

?§Ò§Ö§Ù§à§á§Ñ§ã§ß§Ñ§ñ §Ô§Ñ§Ó§Ñ§ß§î? §Õ§Ý§ñ §Ú§ß§Ó§Ö§ã§ä§Ú§è§Ú§Û

sailing permit

?§â§Ñ§Ù§â§Ö§ê§Ö§ß§Ú§Ö §ß§Ñ §ã§Ó§à§Ò§à§Õ§ß§à§Ö §á§Ý§Ñ§Ó§Ñ§ß§Ú§Ö? - §Õ§à§Ü§å§Þ§Ö§ß§ä, §Ó§í§Õ§Ñ§Ó§Ñ§Ö§Þ§í§Û §à§ä§Ò§í§Ó§Ñ§ð§ë§Ú§Þ §Ú§Ù §³§º§¡ §Ú§ß§à§ã§ä§â§Ñ§ß§è§Ñ§Þ §Ú§Ý§Ú §á§à§ã§ä§à§ñ§ß§ß§í§Þ §Ø§Ú§ä§Ö§Ý§ñ§Þ §³§º§¡ §à §ä§à§Þ, §é§ä§à §å §ß§Ú§ç §ß§Ö§ä §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ö§Û §á§â§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§å §³§º§¡

salary

§à§Ü§Ý§Ñ§Õ, §ä§Ó§Ö§â§Õ§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í

sale or exchange

§á§â§à§Õ§Ñ§Ø§Ñ §Ú§Ý§Ú §à§Ò§Þ§Ö§ß

sales tax

§ß§Ñ§Ý§à§Ô §ß§Ñ §á§â§à§Õ§Ñ§Ø§å

salvage value

§Ý§Ú§Ü§Ó§Ú§Õ§Ñ§è§Ú§à§ß§ß§Ñ§ñ §ã§ä§à§Ú§Þ§à§ã§ä§î §Ú§Þ§å§ë§Ö§ã§ä§Ó§Ñ

sanction (noun)

§ã§Ñ§ß§Ü§è§Ú§ñ

savings and loan association

§ã§ã§å§Õ§ß§à-§ã§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §Ñ§ã§ã§à§è§Ú§Ñ§è§Ú§ñ

savings bond

§ã§Ò§Ö§â§Ö§Ô§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ñ

scholarship

§ã§ä§Ú§á§Ö§ß§Õ§Ú§ñ

school bonds

§à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ñ §Ù§Ñ§Û§Þ§Ñ, §Ó§í§á§å§ë§Ö§ß§ß§à§Ô§à §ê§Ü§à§Ý§î§ß§í§Þ §à§Ü§â§å§Ô§à§Þ

seasonal unemployment

§ã§Ö§Ù§à§ß§ß§Ñ§ñ §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ñ

section (administration)

§à§ä§Õ§Ö§Ý (§Ó §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§è§Ú§Ú)

securities

§è§Ö§ß§ß§í§Ö §Ò§å§Þ§Ñ§Ô§Ú

Securities and Exchange Commission

§¬§à§Þ§Ú§ã§ã§Ú§ñ §á§à §è§Ö§ß§ß§í§Þ §Ò§å§Þ§Ñ§Ô§Ñ§Þ §Ú §Ò§Ú§â§Ø§Ñ§Þ (§³§º§¡)

seize

§Ü§à§ß§æ§Ú§ã§Ü§à§Ó§Ñ§ä§î, §ß§Ñ§Ý§Ñ§Ô§Ñ§ä§î §Ñ§â§Ö§ã§ä

seizure

§Ü§à§ß§æ§Ú§ã§Ü§Ñ§è§Ú§ñ

self-employed worker

§ß§Ö §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §á§à §ß§Ñ§Û§Þ§å, §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ð§ë§Ú§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§Û §ß§Ñ §ã§Ö§Ò§ñ

self-employment

§ã§Ñ§Þ§à§ã§ä§à§ñ§ä§Ö§Ý§î§ß§Ñ§ñ §Ù§Ñ§ß§ñ§ä§à§ã§ä§î

self-employment retirement plan

§á§Ý§Ñ§ß §á§Ö§ß§ã§Ú§à§ß§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ §Õ§Ý§ñ §ß§Ö §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å

self-employment tax

§ß§Ñ§Ý§à§Ô, §Ó§Ù§Ú§Þ§Ñ§Ö§Þ§í§Û §ã §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §ß§Ñ §ã§Ö§Ò§ñ (§ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§í§ç §á§à§Õ§â§ñ§Õ§é§Ú§Ü§à§Ó)

semiweekly depositor

§Ý§Ú§è§à (§ß§Ñ§á§â§Ú§Þ§Ö§â, §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§î), §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§ð§ë§Ö§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Þ§å §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ð §³§º§¡ §ß§Ñ§Ý§à§Ô§Ú §Ù§Ñ §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ß§Ú§Ö §ß§Ñ§Ö§Þ§ß§à§Ô§à §ä§â§å§Õ§Ñ, §Õ§Ó§Ñ §â§Ñ§Ù§Ñ §Ó §ß§Ö§Õ§Ö§Ý§ð

separate income (in a community property state)

§à§ä§Õ§Ö§Ý§î§ß§í§Û §Õ§à§ç§à§Õ (§Ó §ê§ä§Ñ§ä§Ö, §Ó §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ö §Ü§à§ä§à§â§à§Ô§à §á§â§Ú§Ù§ß§Ñ§Ö§ä§ã§ñ §à§Ò§ë§Ö§Ö §á§â§Ñ§Ó§à §ã§å§á§â§å§Ô§à§Ó §ß§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§à, §á§â§Ú§à§Ò§â§Ö§ä§Ö§ß§ß§à§Ö §Ú§Þ§Ú §Ó §ä§Ö§é§Ö§ß§Ú§Ö §Ú§ç §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Û §Ø§Ú§Ù§ß§Ú)

separate maintenance

§ã§à§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§à§Ö §ã§å§á§â§å§Ô§å §Ú§Ý§Ú §ã§å§á§â§å§Ô§Ö §á§à§ã§Ý§Ö §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§Ú§ñ §ð§â§Ú§Õ§Ú§é§Ö§ã§Ü§à§Ô§à §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §â§Ñ§Ù§Õ§Ö§Ý§î§ß§à§Þ §Ø§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ö

separate property (in a community property state)

§à§ä§Õ§Ö§Ý§î§ß§à§Ö §Ú§Þ§å§ë§Ö§ã§ä§Ó§à §Ü§Ñ§Ø§Õ§à§Ô§à §Ú§Ù §ã§å§á§â§å§Ô§à§Ó, §Ü§à§ä§à§â§à§Ö §ß§Ö §á§à§Õ§Ý§Ö§Ø§Ú§ä §â§Ñ§Ù§Õ§Ö§Ý§Ö§ß§Ú§ð §á§à§á§à§Ý§Ñ§Þ §Ó §ã§Ý§å§é§Ñ§Ö §â§Ñ§Ù§Ó§à§Õ§Ñ (§Ó §ê§ä§Ñ§ä§Ñ§ç, §Ó §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ö §Ü§à§ä§à§â§í§ç §á§â§Ö§Õ§å§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§Ö§ä§ã§ñ §â§Ñ§Ù§Õ§Ö§Ý§Ö§ß§Ú§Ö §à§Ò§ë§Ö§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú §ã§å§á§â§å§Ô§à§Ó §á§â§Ú §â§Ñ§Ù§Ó§à§Õ§Ö)

separation agreement

§ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à §â§Ñ§Ù§Õ§Ö§Ý§î§ß§à§Þ §á§â§à§Ø§Ú§Ó§Ñ§ß§Ú§Ú §ã§å§á§â§å§Ô§à§Ó

serve a summons

§Ó§â§å§é§Ñ§ä§î §á§â§Ú§Ü§Ñ§Ù §à §Ó§í§Ù§à§Ó§Ö §Ó §ã§å§Õ

Service Center

§¸§Ö§ß§ä§â §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§ñ

settlement date

§Õ§Ñ§ä§Ñ §â§Ñ§ã§é§Ö§ä§Ñ

severance pay

§Ó§í§ç§à§Õ§ß§à§Ö §á§à§ã§à§Ò§Ú§Ö, §Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§ñ §á§â§Ú §å§Ó§à§Ý§î§ß§Ö§ß§Ú§Ú

share accounts (as in credit unions)

§á§Ñ§Ö§Ó§í§Ö §ã§é§Ö§ä§Ñ (§Ó §Ü§â§Ö§Õ§Ú§ä§ß§à§Þ §ã§à§ð§Ù§Ö)

share-farming

§Ú§Ù§Õ§à§Ý§î§ß§à§Ö §ã§Ö§Ý§î§ã§Ü§à§Ö §ç§à§Ù§ñ§Û§ã§ä§Ó§à

shared responsibility payment

§à§á§Ý§Ñ§ä§Ñ §ß§Ñ §à§ã§ß§à§Ó§Ñ§ß§Ú§Ú §â§Ñ§Ù§Õ§Ö§Ý§ñ§Ö§Þ§à§Û §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú

shareholder

§Ñ§Ü§è§Ú§à§ß§Ö§â

shares of stock

§Ñ§Ü§è§Ú§Ú

sheltered workshop

§Þ§Ñ§ã§ä§Ö§â§ã§Ü§Ñ§ñ, §á§â§Ú§ß§Ú§Þ§Ñ§ð§ë§Ñ§ñ §ß§Ñ §â§Ñ§Ò§à§ä§å §Ú§ß§Ó§Ñ§Ý§Ú§Õ§à§Ó §Ú §à§Ò§Ý§Ñ§Õ§Ñ§ð§ë§Ñ§ñ §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Þ§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ§Ú §Ý§î§Ô§à§ä§Ñ§Þ§Ú

short sale (real estate)

§á§â§à§Õ§Ñ§Ø§Ñ (§ß§Ö§Õ§Ó§Ú§Ø§Ú§Þ§à§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§Ú) §Ò§Ö§Ù §á§à§Ü§â§í§ä§Ú§ñ §Õ§à§Ý§Ô§Ñ

short-term

§Ü§â§Ñ§ä§Ü§à§ã§â§à§é§ß§í§Û

short-term payment plan

§Ü§â§Ñ§ä§Ü§à§ã§â§à§é§ß§Ñ§ñ §á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §å§á§Ý§Ñ§ä§í

sick leave

§à§ä§á§å§ã§Ü §á§à §Ò§à§Ý§Ö§Ù§ß§Ú

sick pay

§á§à§ã§à§Ò§Ú§Ö §á§à §Ò§à§Ý§Ö§Ù§ß§Ú

single

§Ý§Ú§è§à, §ß§Ö §ã§à§ã§ä§à§ñ§ë§Ö§Ö §Ó §Ò§â§Ñ§Ü§Ö

small business

§Þ§Ñ§Ý§à§Ö §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Ö

Small Business Administration (SBA)

§µ§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §á§à §Õ§Ö§Ý§Ñ§Þ §Þ§Ñ§Ý§í§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û (§³§º§¡)

Small Business Health Options Program (SHOP)

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §â§Ñ§Ù§Ý§Ú§é§ß§í§ç §Ó§Ñ§â§Ú§Ñ§ß§ä§à§Ó §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó §Þ§Ñ§Ý§í§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û (SHOP)

small business payroll tax credit for increasing research activities

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä §Õ§Ý§ñ §æ§à§ß§Õ§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Þ§Ñ§Ý§í§ç §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Ù§Ñ §â§Ñ§ã§ê§Ú§â§Ö§ß§Ú§Ö §ß§Ñ§å§é§ß§à-§Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ä§Ö§Ý§î§ã§Ü§Ú§ç §â§Ñ§Ò§à§ä

small businessman

§Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è §Þ§Ñ§Ý§à§Ô§à §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ

small tax case procedure

§Þ§Ñ§Ý§í§Û §Ú§ã§Ü §á§à §Õ§Ö§Ý§Ñ§Þ, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Þ §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö§Þ (§á§â§Ú §ß§Ö§Ù§ß§Ñ§é§Ú§ä§Ö§Ý§î§ß§í§ç §ã§å§Þ§Þ§Ñ§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ö§Û)

social security

§ã§à§è§Ú§Ñ§Ý§î§ß§à§Ö §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö, §ã§à§è§Ú§Ñ§Ý§î§ß§í§Ö §á§à§ã§à§Ò§Ú§ñ

social security account

§ã§é§Ö§ä §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ

social security benefits

§Ý§î§Ô§à§ä§í §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ

sole proprietor

§Ö§Õ§Ú§ß§ã§ä§Ó§Ö§ß§ß§í§Û §Ó§Ý§Ñ§Õ§Ö§Ý§Ö§è, §Ö§Õ§Ú§ß§ã§ä§Ó§Ö§ß§ß§í§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§Ú§Ü

special assessment

§à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Ö §â§Ñ§Ù§Þ§Ö§â§Ñ §ß§Ñ§Ý§à§Ô§Ñ §Õ§Ý§ñ §à§ã§à§Ò§í§ç §è§Ö§Ý§Ö§Û: §Þ§à§Õ§Ö§â§ß§Ú§Ù§Ñ§è§Ú§Ú, §á§à§Ý§å§é§Ö§ß§Ú§ñ §á§â§Ú§Ò§í§Ý§Ú §Ú §ä.§Õ. §°§ã§å§ë§Ö§ã§ä§Ó§Ý§ñ§Ö§ä§ã§ñ §Õ§Ý§ñ §ä§Ö§ç, §Ü§ä§à §á§à§Ý§å§é§Ú§ä §Ó§í§Ô§à§Õ§å §à§ä §á§à§Õ§à§Ò§ß§í§ç §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Û §Ú§Ý§Ú §Þ§à§Õ§Ö§â§ß§Ú§Ù§Ñ§è§Ú§Ú.

special withholding allowance

§à§ã§à§Ò§Ñ§ñ §ã§Ü§Ú§Õ§Ü§Ñ §á§â§Ú §å§Õ§Ö§â§Ø§Ñ§ß§Ú§Ú

specific charge-off method

§Ü§à§ß§Ü§â§Ö§ä§ß§í§Û §Þ§Ö§ä§à§Õ §å§é§Ö§ä§Ñ §Ò§Ö§Ù§ß§Ñ§Õ§Ö§Ø§ß§í§ç §Õ§à§Ý§Ô§à§Ó, §á§â§Ú§Þ§Ö§ß§ñ§Ö§Þ§í§Û §Õ§Ý§ñ §Ó§í§é§Ú§ä§Ñ§ß§Ú§ñ §Ú§ç §Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í

spouse/nonspouse

§ã§å§á§â§å§Ô(§Ñ)/§Ý§Ú§è§à, §ß§Ö §ñ§Ó§Ý§ñ§ð§ë§Ö§Ö§ã§ñ §ã§å§á§â§å§Ô§à§Þ(§Û)

standard deduction

§ã§ä§Ñ§ß§Õ§Ñ§â§ä§ß§í§Û §Ó§í§é§Ö§ä (§Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í)

standard mileage rate

§ã§ä§Ñ§ß§Õ§Ñ§â§ä§ß§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ (§Ó §è§Ö§ß§ä§Ñ§ç §ß§Ñ §Þ§Ú§Ý§ð §á§â§à§Ò§Ö§Ô§Ñ), §å§ã§ä§Ñ§ß§Ñ§Ó§Ý§Ú§Ó§Ñ§Ö§Þ§Ñ§ñ §Ó §è§Ö§Ý§ñ§ç §Ó§í§é§Ú§ä§Ñ§ß§Ú§ñ §Õ§Ñ§ß§ß§í§ç §Ú§Ù§Õ§Ö§â§Ø§Ö§Ü §Ú§Ù §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Û §Ò§Ñ§Ù§í

State Children¡¯s Health Insurance Program (SCHIP)

?§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§ñ §Õ§Ö§ä§Ö§Û §ê§ä§Ñ§ä§Ñ?

state insurance agency

?§³§ä§â§Ñ§ç§à§Ó§à§Ö §Ñ§Ô§Ö§ß§ã§ä§Ó§à §ê§ä§Ñ§ä§Ñ?

state taxes

§ß§Ñ§Ý§à§Ô§Ú §ê§ä§Ñ§ä§Ñ

State Workforce Agency

?§¡§Ô§Ö§ß§ä§ã§ä§Ó§à §ä§â§å§Õ§à§Ó§í§ç §â§Ö§ã§å§â§ã§à§Ó §ê§ä§Ñ§ä§Ñ?

statute

§Ù§Ñ§Ü§à§ß; §å§ã§ä§Ñ§Ó

statute of limitations

§Ù§Ñ§Ü§à§ß §à§Ò §Ú§ã§Ü§à§Ó§à§Û §Õ§Ñ§Ó§ß§à§ã§ä§Ú

statutory lien

§å§ã§ä§Ñ§ß§à§Ó§Ý§Ö§ß§ß§à§Ö §Ù§Ñ§Ü§à§ß§à§Þ §á§â§Ñ§Ó§à §ß§Ñ§Ý§à§Ø§Ö§ß§Ú§ñ §Ñ§â§Ö§ã§ä§Ñ §ß§Ñ §Ú§Þ§å§ë§Ö§ã§ä§Ó§à

stepchild

§á§â§Ú§Ö§Þ§ß§í§Û §â§Ö§Ò§Ö§ß§à§Ü

stock dividends

§Õ§Ú§Ó§Ú§Õ§Ö§ß§Õ§í §à§ä §Ñ§Ü§è§Ú§Û

stock option plan

§ã§Ú§ã§ä§Ö§Þ§Ñ §æ§à§ß§Õ§à§Ó§í§ç §à§á§è§Ú§à§ß§à§Ó

stock purchase plan

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §á§à§Ü§å§á§Ü§Ú §Ñ§Ü§è§Ú§Û §ã§Ý§å§Ø§Ñ§ë§Ú§Þ§Ú §Ü§à§â§á§à§â§Ñ§è§Ú§Û

stockbroker

§Ò§Ú§â§Ø§Ö§Ó§à§Û §Ò§â§à§Ü§Ö§â

straight-line depreciation

§â§Ñ§Ó§ß§à§Þ§Ö§â§ß§à§Ö §ã§á§Ú§ã§í§Ó§Ñ§ß§Ú§Ö §à§ã§ß§à§Ó§ß§à§Ô§à §Ü§Ñ§á§Ú§ä§Ñ§Ý§Ñ

streamlined installment agreement

§ã§à§Ü§â§Ñ§ë§Ö§ß§ß§à§Ö §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§Ö §à §é§Ñ§ã§ä§Ú§é§ß§í§ç §á§Ý§Ñ§ä§Ö§Ø§Ñ§ç

strike benefits

§á§à§ã§à§Ò§Ú§ñ, §Ó§í§á§Ý§Ñ§é§Ú§Ó§Ñ§Ö§Þ§í§Ö §Ó §ã§Ý§å§é§Ñ§Ö §Ù§Ñ§Ò§Ñ§ã§ä§à§Ó§Ü§Ú (§Ú§Ù §á§â§à§æ§ã§à§ð§Ù§ß§í§ç §æ§à§ß§Õ§à§Ó)

student loan

§ã§ã§å§Õ§Ñ §ß§Ñ §à§Ò§å§é§Ö§ß§Ú§Ö

subject to tax

§á§à§Õ§Ý§Ö§Ø§Ñ§ë§Ú§Û §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð

subject to withholding

§á§à§Õ§Ý§Ö§Ø§Ñ§ë§Ú§Û §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ð

subsidy

§ã§å§Ò§ã§Ú§Õ§Ú§ñ

summary of income and deductions

§ã§Ó§à§Õ§Ü§Ñ §Õ§à§ç§à§Õ§à§Ó §Ú §Ó§í§é§Ö§ä§à§Ó

summons

§Ó§í§Ù§à§Ó §Ó §ã§å§Õ, §ã§å§Õ§Ö§Ò§ß§Ñ§ñ §á§à§Ó§Ö§ã§ä§Ü§Ñ

Supplemental Security Income (SSI)

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §Õ§à§ç§à§Õ §á§à §ã§à§è§Ú§Ñ§Ý§î§ß§à§Þ§å §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ð (SSI)

supplementary Medicare insurance for the aged

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Ö §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ö §ã§ä§â§Ñ§ç§à§Ó§Ñ§ß§Ú§Ö ?§®§Ö§Õ§Ú§Ü§ï§â? §Õ§Ý§ñ §á§à§Ø§Ú§Ý§í§ç

support (personal)

(§Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§à§Ö) §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§Ö

support test

§ä§Ö§ã§ä §ß§Ñ §à§Ò§ì§Ö§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú, §à§Ü§Ñ§Ù§í§Ó§Ñ§Ö§Þ§à§Û §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§å. §¥§Ñ§ß§ß§í§Û §ä§Ö§ã§ä §á§à§Ù§Ó§à§Ý§ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§å §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §Þ§à§Ø§Ö§ä §Ý§Ú §à§ß §å§Ü§Ñ§Ù§Ñ§ä§î §Ü§à§Ô§à-§Ý§Ú§Ò§à §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §ã§Ó§à§Ö§Ô§à §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ñ §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú.

supporting documents

§Ó§ã§á§à§Þ§à§Ô§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§ñ

supporting form

§Ó§ã§á§à§Þ§à§Ô§Ñ§ä§Ö§Ý§î§ß§Ñ§ñ §æ§à§â§Þ§Ñ

surcharge

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §ã§Ò§à§â

surtax

§Õ§à§Ò§Ñ§Ó§à§é§ß§í§Û §á§à§Õ§à§ç§à§Õ§ß§í§Û §ß§Ñ§Ý§à§Ô (§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô, §Ó§Ù§Ú§Þ§Ñ§Ö§Þ§í§Û §ã §Ý§Ú§è §Ú§Ý§Ú §Ü§à§â§á§à§â§Ñ§è§Ú§Û, §é§Ö§Û §Õ§à§ç§à§Õ §á§â§Ö§Ó§í§ê§Ñ§Ö§ä §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§í§Û §å§â§à§Ó§Ö§ß§î)

surviving spouse

§á§Ö§â§Ö§Ø§Ú§Ó§ê§Ú§Û §ã§å§á§â§å§Ô

Systemic Advocacy (SA)

§±§à§Õ§Õ§Ö§â§Ø§Ü§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ó§à§á§â§à§ã§Ñ§Þ, §Ó§í§Ù§í§Ó§Ñ§ð§ë§Ú§Þ §Þ§Ñ§ã§ã§à§Ó§í§Ö §Ù§Ñ§ä§â§å§Õ§ß§Ö§ß§Ú§ñ (SA)

Systemic Advocacy Management System

§³§Ú§ã§ä§Ö§Þ§Ñ §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §á§à§Õ§Õ§Ö§â§Ø§Ü§à§Û §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§à §ß§Ñ§Ý§à§Ô§à§Ó§í§Þ §Ó§à§á§â§à§ã§Ñ§Þ, §Ó§í§Ù§í§Ó§Ñ§ð§ë§Ú§Þ §Þ§Ñ§ã§ã§à§Ó§í§Ö §Ù§Ñ§ä§â§å§Õ§ß§Ö§ß§Ú§ñ (SA)

T

tab

§Ù§Ñ§Ü§Ý§Ñ§Õ§Ü§Ñ

talking tax forms

§â§Ö§é§Ö§Ó§í§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §æ§à§â§Þ§í

tangible assets

§Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§î§ß§í§Ö §Ñ§Ü§ä§Ú§Ó§í, §â§Ö§Ñ§Ý§î§ß§í§Û §à§ã§ß§à§Ó§ß§à§Û §Ü§Ñ§á§Ú§ä§Ñ§Ý

tangible personal property

§â§Ö§Ñ§Ý§î§ß§Ñ§ñ §Ý§Ú§é§ß§Ñ§ñ §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î

tax account information

§ã§Ó§Ö§Õ§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §ã§é§Ö§ä§Ö

tax (adjective)

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û

tax auditor

§Ñ§å§Õ§Ú§ä§à§â §ß§Ñ§Ý§à§Ô§à§Ó

tax base

§ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§Ñ§ñ §Ò§Ñ§Ù§Ñ

tax benefit

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Ý§î§Ô§à§ä§Ñ

tax bill

§ã§é§Ö§ä §Ü §å§á§Ý§Ñ§ä§Ö §ß§Ñ§Ý§à§Ô§à§Ó

tax bracket

§â§Ñ§Ù§â§ñ§Õ, §Ü§Ý§Ñ§ã§ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ. §´§à§é§Ü§Ñ §ß§Ñ §ê§Ü§Ñ§Ý§Ö §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§à§Ô§à §ß§Ñ§Ý§à§Ô§à§Þ §Õ§à§ç§à§Õ§Ñ, §Ü §Ü§à§ä§à§â§à§Û §à§ä§ß§à§ã§Ú§ä§ã§ñ §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§Þ §Õ§à§ç§à§Õ.

tax computation

§Ú§ã§é§Ú§ã§Ý§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó

tax computation worksheet

§Ó§Ö§Õ§à§Þ§à§ã§ä§î §Õ§Ý§ñ §Ú§ã§é§Ú§ã§Ý§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó

Tax Counseling for the Elderly (TCE)

§Ü§à§ß§ã§å§Ý§î§ä§Ñ§è§Ú§Ú §á§à §Ó§à§á§â§à§ã§Ñ§Þ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ §Õ§Ý§ñ §á§à§Ø§Ú§Ý§í§ç

tax court

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§å§Õ

tax credit

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä

tax deductible

§ß§Ö §á§à§Õ§Ý§Ö§Ø§Ñ§ë§Ú§Û §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ð

tax-deferred income

§Õ§à§ç§à§Õ §ã §à§ä§ã§â§à§é§Ö§ß§ß§í§Þ §á§Ý§Ñ§ä§Ö§Ø§à§Þ §ß§Ñ§Ý§à§Ô§Ñ

tax dispute

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§á§à§â

tax evasion

§å§Ü§Ý§à§ß§Ö§ß§Ú§Ö §à§ä §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó

tax-exempt income

§Õ§à§ç§à§Õ, §ß§Ö §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§Þ

tax exemption

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó

tax (for general revenue)

§ß§Ñ§Ý§à§Ô

tax (for special funds)

§Ó§Ù§ß§à§ã (§Ó §ã§á§Ö§è§Ú§Ñ§Ý§î§ß§í§Ö §æ§à§ß§Õ§í)

tax forms

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §æ§à§â§Þ§í; §Ò§Ý§Ñ§ß§Ü§Ú §Õ§Ý§ñ §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§ñ §á§â§Ú §å§á§Ý§Ñ§ä§Ö §ß§Ñ§Ý§à§Ô§à§Ó

tax-free zone

§Ò§Ö§Ù§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Ù§à§ß§Ñ

tax haven country

§ã§ä§â§Ñ§ß§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§Ò§Ö§Ø§Ú§ë§Ñ

tax home

?§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ñ§Õ§â§Ö§ã? ¨C §à§ã§ß§à§Ó§ß§à§Ö §Þ§Ö§ã§ä§à§ß§Ñ§ç§à§Ø§Õ§Ö§ß§Ú§Ö §â§Ñ§Ò§à§ä§í (§Ú§Ý§Ú §Ü§à§Þ§á§Ñ§ß§Ú§Ú, §Ó §Ü§à§ä§à§â§à§Û §â§Ñ§Ò§à§ä§Ñ§Ö§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü) §ß§Ö§Ù§Ñ§Ó§Ú§ã§Ú§Þ§à §à§ä §Þ§Ö§ã§ä§Ñ §Ö§Ô§à §Ø§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ

tax household

§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü(§Ú) §ã§à §Ó§ã§Ö§Þ§Ú §Ú§Ø§Õ§Ú§Ó§Ö§ß§è§Ñ§Þ§Ú, §å§Ü§Ñ§Ù§Ñ§ß§ß§í§Þ§Ú §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Ú

tax incentive

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§ä§Ú§Þ§å§Ý

tax liability

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §à§ä§Ó§Ö§ä§ã§ä§Ó§Ö§ß§ß§à§ã§ä§î

tax loophole

§Ý§Ñ§Ù§Ö§Û§Ü§Ñ §Ó §ß§Ñ§Ý§à§Ô§à§Ó§à§Þ §Ù§Ñ§Ü§à§ß§à§Õ§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ö

tax on gambling winnings

§ß§Ñ§Ý§à§Ô §ß§Ñ §Ó§í§Ú§Ô§â§í§ê §à§ä §Ñ§Ù§Ñ§â§ä§ß§í§ç §Ú§Ô§â

tax penalty

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ê§ä§â§Ñ§æ

tax period

§á§Ö§â§Ú§à§Õ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

tax policy

§á§à§Ý§Ú§ä§Ú§Ü§Ñ §Ó §à§Ò§Ý§Ñ§ã§ä§Ú §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

tax preference items subject to minimum tax

§Ý§î§Ô§à§ä§ß§í§Ö §ã§ä§Ñ§ä§î§Ú §Õ§à§ç§à§Õ§Ñ, §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Ö §Þ§Ú§ß§Ú§Þ§Ñ§Ý§î§ß§í§Þ §ß§Ñ§Ý§à§Ô§à§Þ

tax preparer

§ã§á§Ö§è§Ú§Ñ§Ý§Ú§ã§ä (§Ú§Ý§Ú §à§â§Ô§Ñ§ß§Ú§Ù§Ñ§è§Ú§ñ) §á§à §à§æ§à§â§Þ§Ý§Ö§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§à§Ü§å§Þ§Ö§ß§ä§Ñ§è§Ú§Ú §Ú §Ù§Ñ§á§à§Ý§ß§Ö§ß§Ú§ð §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û

tax provision

§ß§Ñ§Ý§à§Ô§à§Ó§à§Ö §á§à§Ý§à§Ø§Ö§ß§Ú§Ö

tax rate

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ

tax rate schedule

§Ô§â§Ñ§æ§Ú§Ü §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §ã§ä§Ñ§Ó§à§Ü

tax rebate

§ã§Ü§Ú§Õ§Ü§Ñ §ã §ß§Ñ§Ý§à§Ô§Ñ, §ã§ß§Ú§Ø§Ö§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §ã§ä§Ñ§Ó§à§Ü

tax relief

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Ý§î§Ô§à§ä§Ñ

tax relief for victims of terrorist attacks

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ý§î§Ô§à§ä§í §Õ§Ý§ñ §Ø§Ö§â§ä§Ó §ä§Ö§â§â§à§â§Ñ

tax return

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ

tax shelter

?§ß§Ñ§Ý§à§Ô§à§Ó§à§Ö §á§â§Ú§Ü§â§í§ä§Ú§Ö?, §ã§â§Ö§Õ§ã§ä§Ó§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ù§Ñ§ë§Ú§ä§í

tax statement (bill)

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§é§Ö§ä, §ã§é§Ö§ä §Ü §å§á§Ý§Ñ§ä§Ö §ß§Ñ§Ý§à§Ô§à§Ó

tax status

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §ã§ä§Ñ§ä§å§ã

tax table

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ã§Ö§ä§Ü§Ñ

tax table income

§Õ§à§ç§à§Õ §Ó §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ú §ã §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §ã§Ö§ä§Ü§à§Û

Tax Topics

§ß§Ñ§Ý§à§Ô§à§Ó§Ñ§ñ §ä§Ö§Þ§Ñ§ä§Ú§Ü§Ñ

tax treatment (of community income)

§ß§Ñ§Ý§à§Ô§à§Ó§à§Ö §à§Ò§â§Ñ§ë§Ö§ß§Ú§Ö (§Ó §à§ä§ß§à§ê§Ö§ß§Ú§Ú §ã§à§Ó§Þ§Ö§ã§ä§ß§à§Ô§à §Õ§à§ç§à§Õ§Ñ)

tax withheld at source

§ß§Ñ§Ý§à§Ô, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§Û §å §Ú§ã§ä§à§é§ß§Ú§Ü§Ñ

tax year

§ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ô§à§Õ

taxable

§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§Þ

taxable benefits

§ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Ö §Ý§î§Ô§à§ä§í

taxable bond

§à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ñ, §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§Ñ§ñ §ß§Ñ§Ý§à§Ô§à§Þ

taxable income

§ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §Õ§à§ç§à§Õ

taxable stocks

§Ñ§Ü§è§Ú§Ú, §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Ö §ß§Ñ§Ý§à§Ô§à§Þ

taxable year

§Ô§à§Õ §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ

taxpayer

§ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü

Taxpayer Advocacy Panel

§¤§â§å§á§á§Ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó

Taxpayer Advocate

§Ü§à§ß§ã§å§Ý§î§ä§Ñ§ß§ä, §à§Ü§Ñ§Ù§í§Ó§Ñ§ð§ë§Ú§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §â§Ñ§Þ§Ü§Ñ§ç ?§±§â§à§Ô§â§Ñ§Þ§Þ§í §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §Õ§Ý§ñ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §â§Ö§ê§Ö§ß§Ú§Ú §Ó§à§á§â§à§ã§à§Ó, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö§Þ?

Taxpayer Advocate Service (TAS)

§³§Ý§å§Ø§Ò§Ñ §Ü§à§ß§ã§å§Ý§î§ä§Ñ§ä§Ú§Ó§ß§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó

Taxpayer Assistance Center (TAC)

§¸§Ö§ß§ä§â §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §ã§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ (TAC)

taxpayer identification number (TlN)

§Ú§Õ§Ö§ß§ä§Ú§æ§Ú§Ü§Ñ§è§Ú§à§ß§ß§í§Û §ß§à§Þ§Ö§â §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ, §Ú§ã§á§à§Ý§î§Ù§å§Ö§Þ§í§Û §Õ§Ý§ñ §å§é§Ñ§ã§ä§Ú§ñ §Ó ?§±§â§à§Ô§â§Ñ§Þ§Þ§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ §³§º§¡ §Õ§Ý§ñ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §á§à§Þ§à§ë§Ú §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §Ó §â§Ö§ê§Ö§ß§Ú§Ú §Ó§à§á§â§à§ã§à§Ó, §ã§Ó§ñ§Ù§Ñ§ß§ß§í§ç §ã §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ö§Þ?

Taxpayer Protection Program (TPP)

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Ù§Ñ§ë§Ú§ä§í §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó (TPP)

taxpayer rights

§á§â§Ñ§Ó§Ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ

technical school

§ä§Ö§ç§ß§Ú§Ü§å§Þ

Temporary Assistance for Needy Families (TANF)

?§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §Ó§â§Ö§Þ§Ö§ß§ß§à§Û §á§à§Þ§à§ë§Ú §ß§å§Ø§Õ§Ñ§ð§ë§Ú§Þ§ã§ñ §ã§Ö§Þ§î§ñ§Þ?

temporary seasonal workers

§Ó§â§Ö§Þ§Ö§ß§ß§à §ß§Ñ§ß§ñ§ä§í§Ö §ã§Ö§Ù§à§ß§ß§í§Ö §â§Ñ§Ò§à§é§Ú§Ö

tenancy by the entirety

§Ö§Õ§Ú§ß§à§Ý§Ú§é§ß§à§Ö §Ó§Ý§Ñ§Õ§Ö§ß§Ú§Ö

tenancy in common

§ã§à§Ó§Ý§Ñ§Õ§Ö§ß§Ú§Ö

tenant

§Ñ§â§Ö§ß§Õ§Ñ§ä§à§â §Ø§Ú§Ý§î§ñ; §ã§ì§Ö§Þ§ë§Ú§Ü

tentative credit

§á§â§Ö§Õ§Ó§Ñ§â§Ú§ä§Ö§Ý§î§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Ó§í§Û §Ù§Ñ§é§Ö§ä (§Õ§à §Ö§Ô§à §á§à§Õ§ã§é§Ö§ä§Ñ §ã §å§é§Ö§ä§à§Þ §Ó§ã§Ö§ç §à§Ô§â§Ñ§ß§Ú§é§Ö§ß§Ú§Û)

term (time)

§ã§â§à§Ü

testament

§Ù§Ñ§Ó§Ö§ë§Ñ§ß§Ú§Ö

theft

§ç§Ú§ë§Ö§ß§Ú§Ö; §Ü§â§Ñ§Ø§Ñ

third party

§ä§â§Ö§ä§î§ñ §ã§ä§à§â§à§ß§Ñ

third-party designee

§Ý§Ú§è§à, §ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§à§Ö §ä§â§Ö§ä§î§Ö§Û §ã§ä§à§â§à§ß§à§Û

third-party payer

§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü §ä§â§Ö§ä§î§Ö§Û §ã§ä§à§â§à§ß§í

tie-breaking rule

§Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Ö §Ñ§â§Ò§Ú§ä§â§Ñ§Ø§ß§à§Ö §á§â§Ñ§Ó§Ú§Ý§à §Õ§Ý§ñ §ã§á§à§â§ß§í§ç §ã§Ý§å§é§Ñ§Ö§Ó

tip (advice)

§ã§à§Ó§Ö§ä

tip (gratuity)

§é§Ñ§Ö§Ó§í§Ö

tips deemed to be wages

§é§Ñ§Ö§Ó§í§Ö, §Ü§à§ä§à§â§í§Ö §ã§é§Ú§ä§Ñ§ð§ä§ã§ñ §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§à§Û

toll

§ã§Ò§à§â, §á§à§ê§Ý§Ú§ß§Ñ

toll call

§Ù§Ó§à§ß§à§Ü §á§à §ä§Ö§Ý§Ö§æ§à§ß§å §á§Ý§Ñ§ä§ß§à§Û §Þ§Ö§Ø§Õ§å§Ô§à§â§à§Õ§ß§Ö§Û §ã§Ó§ñ§Ù§Ú

toll-free number

§Ò§Ö§ã§á§Ý§Ñ§ä§ß§í§Û §ß§à§Þ§Ö§â §ä§Ö§Ý§Ö§æ§à§ß§Ñ (§ß§Ñ §Ü§à§ä§à§â§í§Û §Þ§à§Ø§ß§à §Ù§Ó§à§ß§Ú§ä§î §Ò§Ö§ã§á§Ý§Ñ§ä§ß§à)

total tax due

§à§Ò§ë§Ñ§ñ §ã§å§Þ§Þ§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Ù§Ñ§Õ§à§Ý§Ø§Ö§ß§ß§à§ã§ä§Ú

townhouse

?§ä§Ñ§å§ß§ç§Ñ§å§ã? (§à§Õ§ß§à§Ü§Ó§Ñ§â§ä§Ú§â§ß§í§Û §Õ§à§Þ, §ã§à§ã§ä§Ñ§Ó§Ý§ñ§ð§ë§Ú§Û §é§Ñ§ã§ä§î §ã§á§Ý§à§ê§ß§à§Ô§à §â§ñ§Õ§Ñ §Õ§à§Þ§à§Ó §ã §à§Ò§ë§Ú§Þ§Ú §Ò§à§Ü§à§Ó§í§Þ§Ú §ã§ä§Ö§ß§Ñ§Þ§Ú)

Trade Adjustment Assistance (TAA)

§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §ã§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ §á§â§Ú §ã§Þ§Ö§ß§Ö §á§â§à§æ§Ö§ã§ã§Ú§Ú (TAA)

Trade Adjustment Assistance (TAA) benefits

§Ý§î§Ô§à§ä§í §á§à §±§â§à§Ô§â§Ñ§Þ§Þ§Ö §ã§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ §á§â§Ú §ã§Þ§Ö§ß§Ö §á§â§à§æ§Ö§ã§ã§Ú§Ú (TAA)

Trade Adjustment Assistance (TAA) participants

§å§é§Ñ§ã§ä§ß§Ú§Ü§Ú §±§â§à§Ô§â§Ñ§Þ§Þ§í §ã§à§Õ§Ö§Û§ã§ä§Ó§Ú§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ §á§â§Ú §ã§Þ§Ö§ß§Ö §á§â§à§æ§Ö§ã§ã§Ú§Ú (TAA)

trade (exchange)

§ä§â§Ö§Û§Õ§Ú§ß§Ô (§Ò§Ú§â§Ø§Ö§Ó§à§Û)

trade-import firm

§ä§à§â§Ô§à§Ó§à-§Ú§Þ§á§à§â§ä§ß§Ñ§ñ §æ§Ú§â§Þ§Ñ

trade name

§ä§à§â§Ô§à§Ó§Ñ§ñ §Þ§Ñ§â§Ü§Ñ

trade (noun)

§ä§à§â§Ô§à§Ó§Ý§ñ

trade or business

§ã§á§Ö§è§Ú§Ñ§Ý§î§ß§à§ã§ä§î §Ú§Ý§Ú §à§Ò§Ý§Ñ§ã§ä§î §Ü§à§Þ§Þ§Ö§â§é§Ö§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú

trade readjustment assistance

§à§Ü§Ñ§Ù§Ñ§ß§Ú§Ö §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú §á§â§Ú §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ú §á§â§à§æ§Ú§Ý§ñ §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú

trailer

§Ô§â§å§Ù§à§Ó§à§Û §á§â§Ú§è§Ö§á

transcript

§Ó§í§á§Ú§ã§Ü§Ñ

transfer

§á§Ö§â§Ö§Õ§Ñ§é§Ñ

transferee

§á§à§Ý§å§é§Ñ§ä§Ö§Ý§î

transferor (trusts)

§Ý§Ú§è§à, §ã§à§Ó§Ö§â§ê§Ñ§ð§ë§Ö§Ö §Ñ§Ü§ä §á§Ö§â§Ö§ß§Ö§ã§Ö§ß§Ú§ñ §á§â§Ñ§Ó; §è§Ö§ã§ã§Ú§à§ß§Ñ§â§Ú§Û

travel allowance

§Ü§à§Þ§Ñ§ß§Õ§Ú§â§à§Ó§à§é§ß§í§Ö

travel expenses

§Ü§à§Þ§Ñ§ß§Õ§Ú§â§à§Ó§à§é§ß§í§Ö §â§Ñ§ã§ç§à§Õ§í

traveling salesperson

§Ü§à§Þ§Þ§Ú§Ó§à§ñ§Ø§Ö§â

Treasury bill

§Ü§Ñ§Ù§ß§Ñ§é§Ö§Û§ã§Ü§Ú§Û §Ó§Ö§Ü§ã§Ö§Ý§î

Treasury bond

§Ü§Ñ§Ù§ß§Ñ§é§Ö§Û§ã§Ü§Ñ§ñ §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§ñ

Treasury Department (U.S.)

§®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§à §æ§Ú§ß§Ñ§ß§ã§à§Ó §³§º§¡

Treasury Inspector General for Tax Administration (TIGTA)

§¤§Ö§ß§Ö§â§Ñ§Ý§î§ß§í§Û §Ú§ß§ã§á§Ö§Ü§ä§à§â §®§Ú§ß§Ú§ã§ä§Ö§â§ã§ä§Ó§Ñ §æ§Ú§ß§Ñ§ß§ã§à§Ó §³§º§¡ §á§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú (TIGTA)

Treasury note

§Ü§Ñ§Ù§ß§Ñ§é§Ö§Û§ã§Ü§Ú§Û §Ò§Ú§Ý§Ö§ä

truck

§Ô§â§å§Ù§à§Ó§Ú§Ü

truck-tractor

§ä§â§Ñ§Ü§ä§à§â-§ä§ñ§Ô§Ñ§é

trust

§ä§â§Ñ§ã§ä

trust company

§ä§â§Ñ§ã§ä§à§Ó§Ñ§ñ §Ü§à§Þ§á§Ñ§ß§Ú§ñ

trust fund

§ä§â§Ñ§ã§ä§à§Ó§í§Û §æ§à§Õ§ß

trustee

§Õ§à§Ó§Ö§â§Ú§ä§Ö§Ý§î§ß§í§Û §ã§à§Ò§ã§ä§Ó§Ö§ß§ß§Ú§Ü, §à§á§Ö§Ü§å§ß, §Õ§à§Ó§Ö§â§Ö§ß§ß§à§Ö §Ý§Ú§è§à

tuition

§á§Ý§Ñ§ä§Ñ §Ù§Ñ §à§Ò§å§é§Ö§ß§Ú§Ö

U

uncollected FICA tax

§ß§Ö§Ó§Ù§í§ã§Ü§Ñ§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú, §á§â§Ú§é§Ú§ä§Ñ§ð§ë§Ú§Ö§ã§ñ §ã§à§Ô§Ý§Ñ§ã§ß§à §¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Þ§å §Ù§Ñ§Ü§à§ß§å §à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§Ú §Ó §æ§à§ß§Õ §ã§à§è§Ú§Ñ§Ý§î§ß§à§Ô§à §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ñ (FICA)

underpayment

§ß§Ö§Õ§à§á§Ý§Ñ§ä§Ñ

underreported taxes

§ß§Ö§ã§à§à§Ò§ë§Ö§ß§ß§í§Ö §ß§Ñ§Ý§à§Ô§Ú

underwriter (securities)

§Ñ§ß§Õ§Ö§â§â§Ñ§Û§ä§Ö§â, §Ô§Ñ§â§Ñ§ß§ä §â§Ñ§Ù§Þ§Ö§ë§Ö§ß§Ú§ñ §è§Ö§ß§ß§í§ç §Ò§å§Þ§Ñ§Ô

undistributed earnings

§ß§Ö§â§Ñ§ã§á§â§Ö§Õ§Ö§Ý§Ö§ß§ß§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

undue hardship

§é§â§Ö§Ù§Þ§Ö§â§ß§í§Ö §ä§ñ§Ô§à§ä§í

unearned income

§ß§Ö§Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ

unemployment

§Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ñ

unemployment compensation

§á§à§ã§à§Ò§Ú§Ö §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö

unemployment tax

§ß§Ñ§Ý§à§Ô §Ó §æ§à§ß§Õ §á§à§ã§à§Ò§Ú§Û §á§à §Ò§Ö§Ù§â§Ñ§Ò§à§ä§Ú§è§Ö

union

§ã§à§ð§Ù

university

§å§ß§Ú§Ó§Ö§â§ã§Ú§ä§Ö§ä

unpaid balance

§ß§Ö§Ó§í§á§Ý§Ñ§é§Ö§ß§ß§í§Û §Ò§Ñ§Ý§Ñ§ß§ã

untaxed (before taxes)

§ß§Ö §à§Ò§Ý§à§Ø§Ö§ß§ß§í§Û §ß§Ñ§Ý§à§Ô§à§Þ (§Õ§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ)

untaxed (tax free)

§ß§Ö §à§Ò§Ý§Ñ§Ô§Ñ§Ö§Þ§í§Û §ß§Ñ§Ý§à§Ô§à§Þ (§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§ß§í§Û §à§ä §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ)

upward mobility program

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Õ§Ý§ñ §Ý§Ú§è §ã §ß§Ú§Ù§Ü§Ú§Þ §å§â§à§Ó§ß§Ö§Þ §Õ§à§ç§à§Õ§Ñ, §á§â§Ö§Õ§ß§Ñ§Ù§ß§Ñ§é§Ö§ß§ß§Ñ§ñ §Õ§Ý§ñ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §á§à§Þ§à§ë§Ú §ã §ä§â§å§Õ§à§å§ã§ä§â§à§Û§ã§ä§Ó§à§Þ §Ú §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Û §á§à§Õ§Ô§à§ä§à§Ó§Ü§à§Û, §Ñ §ä§Ñ§Ü§Ø§Ö §á§â§à§é§Ú§ç §Ó§Ú§Õ§à§Ó §á§à§Õ§Õ§Ö§â§Ø§Ü§Ú

U.S. Citizenship and Immigration Services (USCIS)

§³§Ý§å§Ø§Ò§Ñ §Ô§â§Ñ§Ø§Õ§Ñ§ß§ã§ä§Ó§Ñ §Ú §Ú§Þ§Þ§Ú§Ô§â§Ñ§è§Ú§Ú §³§º§¡

U.S. District Court

§¶§Ö§Õ§Ö§â§Ñ§Ý§î§ß§í§Û §à§Ü§â§å§Ø§ß§à§Û §ã§å§Õ §³§º§¡

U.S. Military Health Care System

§ã§Ú§ã§ä§Ö§Þ§Ñ §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§à§Ô§à §à§Ò§ã§Ý§å§Ø§Ú§Ó§Ñ§ß§Ú§ñ §Ó §£§à§à§â§å§Ø§Ö§ß§ß§í§ç §ã§Ú§Ý§Ñ§ç §³§º§¡

user fee

§ã§Ò§à§â §ã §á§à§Ý§î§Ù§à§Ó§Ñ§ä§Ö§Ý§ñ

utilities

§Ü§à§Þ§Þ§å§ß§Ñ§Ý§î§ß§í§Ö §å§ã§Ý§å§Ô§Ú; §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§ñ §Ü§à§Þ§Þ§å§ß§Ñ§Ý§î§ß§à§Ô§à §ç§à§Ù§ñ§Û§ã§ä§Ó§Ñ

V

virtual currency

§Ó§Ú§â§ä§å§Ñ§Ý§î§ß§Ñ§ñ §Ó§Ñ§Ý§ð§ä§Ñ

voice prompts

§Ô§à§Ý§à§ã§à§Ó§í§Ö §Ú§ß§ã§ä§â§å§Ü§è§Ú§Ú (§Ñ§Ó§ä§à§Þ§Ñ§ä§Ú§Ù§Ú§â§à§Ó§Ñ§ß§ß§à§Û §ä§Ö§Ý§Ö§æ§à§ß§ß§à§Û §ã§Ý§å§Ø§Ò§í)

voluntary compliance

§Õ§à§Ò§â§à§Ó§à§Ý§î§ß§à§Ö §ã§à§Ò§Ý§ð§Õ§Ö§ß§Ú§Ö

Volunteer Income Tax Assistance (VlTA)

?§±§â§à§Ô§â§Ñ§Þ§Þ§Ñ §à§Ü§Ñ§Ù§Ñ§ß§Ú§ñ §Ò§Ö§Ù§Ó§à§Ù§Þ§Ö§Ù§Õ§ß§à§Û §á§à§Þ§à§ë§Ú §á§à §Ó§à§á§â§à§ã§Ñ§Þ §á§à§Õ§à§ç§à§Õ§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ? (§Õ§Ý§ñ §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §ã §ß§Ú§Ù§Ü§Ú§Þ §å§â§à§Ó§ß§Ö§Þ §Õ§à§ç§à§Õ§Ñ)

W

wager

§á§Ñ§â§Ú

wages

§Ù§Ñ§â§Ñ§Ò§à§ä§ß§Ñ§ñ §á§Ý§Ñ§ä§Ñ

wages (daily)

§ã§å§ä§à§é§ß§Ñ§ñ §Ù§Ñ§â§á§Ý§Ñ§ä§Ñ

waiting period

§Ó§â§Ö§Þ§ñ §à§Ø§Ú§Õ§Ñ§ß§Ú§ñ

waiver

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó

waiver of the enrollment in training requirement

§à§ã§Ó§à§Ò§à§Ø§Õ§Ö§ß§Ú§Ö §à§ä §ä§â§Ö§Ò§à§Ó§Ñ§ß§Ú§ñ §Ó §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ß§à§Þ §à§Ò§å§é§Ö§ß§Ú§Ú

web page

§ã§ä§â§Ñ§ß§Ú§è§Ñ §Ó §ª§ß§ä§Ö§â§ß§Ö§ä§Ö

website

§ã§Ñ§Û§ä §Ó §Ú§ß§ä§Ö§â§ß§Ö§ä§Ö

welfare

§á§à§ã§à§Ò§Ú§Ö §á§à §ã§à§è§Ú§Ñ§Ý§î§ß§à§Þ§å §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ð

welfare recipient

§á§à§Ý§å§é§Ñ§ä§Ö§Ý§î §á§à§ã§à§Ò§Ú§ñ §á§à §ã§à§è§Ú§Ñ§Ý§î§ß§à§Þ§å §à§Ò§Ö§ã§á§Ö§é§Ö§ß§Ú§ð

whistleblower

§â§Ñ§Ù§à§Ò§Ý§Ñ§é§Ú§ä§Ö§Ý§î

wholesale

§à§á§ä§à§Ó§í§Û

will

§Ù§Ñ§Ó§Ö§ë§Ñ§ß§Ú§Ö

windfall profits

§ß§Ö§á§â§Ö§Õ§Ó§Ú§Õ§Ö§ß§ß§Ñ§ñ §á§â§Ú§Ò§í§Ý§î

wire transfer

§ï§Ý§Ö§Ü§ä§â§à§ß§ß§í§Û §Õ§Ö§ß§Ö§Ø§ß§í§Û §á§Ö§â§Ö§Ó§à§Õ

withheld tax

§å§Õ§Ö§â§Ø§Ñ§ß§ß§í§Û (§Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í) §ß§Ñ§Ý§à§Ô

withholding allowance

§ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §ã§Ü§Ú§Õ§Ü§Ú, §å§é§Ú§ä§í§Ó§Ñ§Ö§Þ§í§Ö §á§â§Ú §à§á§â§Ö§Õ§Ý§Ö§ß§Ú§Ú §à§Ò§ì§Ö§Þ§Ñ §å§Õ§Ö§â§Ø§Ñ§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §â§Ñ§Ò§à§ä§ß§Ú§Ü§à§Ó

withholding of tax

§å§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§Ñ (§Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í)

withholding of tax at source

§å§Õ§Ö§â§Ø§Ñ§ß§Ú§Ö §ß§Ñ§Ý§à§Ô§à§Ó §å §Ú§ã§ä§à§é§ß§Ú§Ü§Ñ

work for oneself

§â§Ñ§Ò§à§ä§Ñ§ä§î §ß§Ñ §ã§Ö§Ò§ñ

Work Incentive Program

§á§â§à§Ô§â§Ñ§Þ§Þ§Ñ §Õ§Ý§ñ §ã§à§Ù§Õ§Ñ§ß§Ú§ñ §å §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Û §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§î§ß§à§Û §Ù§Ñ§Ú§ß§ä§Ö§â§Ö§ã§à§Ó§Ñ§ß§ß§à§ã§ä§Ú §Ó §á§â§Ú§Ö§Þ§Ö §ß§Ñ §â§Ñ§Ò§à§ä§å §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ú§ä§Ö§Ý§Ö§Û §ß§Ñ§è§Þ§Ö§ß§î§ê§Ú§ß§ã§ä§Ó, §Ú§ß§Ó§Ñ§Ý§Ú§Õ§à§Ó, §Ò§í§Ó§ê§Ú§ç §Ù§Ñ§Ü§Ý§ð§é§Ö§ß§ß§í§ç §Ú §ä.§Õ.

work opportunity credit

§Ù§Ñ§é§Ö§ä §Ù§Ñ §Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §â§Ñ§Ò§à§ä§Ñ§ä§î

workers¡¯ compensation

§Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§ñ §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ§Þ, §á§à§Ý§å§é§Ú§Ó§ê§Ú§Þ §ä§â§Ñ§Ó§Þ§í §ß§Ñ §â§Ñ§Ò§à§ä§Ö

workfare payments

§Ó§í§á§Ý§Ñ§ä§í §á§à§ã§à§Ò§Ú§ñ §Ó §â§Ñ§Þ§Ü§Ñ§ç §á§â§à§Ô§â§Ñ§Þ§Þ§í §Ò§Ö§Ù§Ó§à§Ù§Þ§Ö§Ù§Õ§ß§à§Û §â§Ñ§Ò§à§ä§í §Õ§Ý§ñ §Ý§Ú§è, §á§à§Ý§å§é§Ñ§ð§ë§Ú§ç §á§à§ã§à§Ò§Ú§Ö §Ó §ã§Ó§ñ§Ù§Ú §ã §ß§Ú§Ù§Ü§Ú§Þ §å§â§à§Ó§ß§Ö§Þ §Õ§à§ç§à§Õ§Ñ

working day

§â§Ñ§Ò§à§é§Ú§Û §Õ§Ö§ß§î

working hours

§â§Ñ§Ò§à§é§Ú§Ö §é§Ñ§ã§í

worksheet

§å§é§Ö§ä§ß§Ñ§ñ §Ó§Ö§Õ§à§Þ§à§ã§ä§î, ¡°§â§Ñ§Ò§à§é§Ú§Û §Ý§Ú§ã§ä¡± (§á§â§Ú §Ñ§ß§Ñ§Ý§Ú§Ù§Ö §á§â§à§Ò§ß§à§Ô§à §Ò§å§ç§Ô§Ñ§Ý§ä§Ö§â§ã§Ü§à§Ô§à §Ò§Ñ§Ý§Ñ§ß§ã§Ñ)

worldwide income

§à§Ò§ë§Ö§Þ§Ú§â§à§Ó§à§Û §Õ§à§ç§à§Õ

worthless security

§à§Ò§Ö§ã§è§Ö§ß§Ö§ß§ß§í§Ö §Ñ§Ü§è§Ú§Ú

write-off (accounting)

(§Ò§å§ç§Ô.) §Ñ§ß§ß§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§Ö, §á§à§Ý§ß§à§Ö §ã§á§Ú§ã§Ñ§ß§Ú§Ö §ã§à §ã§é§Ö§ä§Ñ

Y

yearly rate

§Ô§à§Õ§à§Ó§Ñ§ñ §ã§ä§Ñ§Ó§Ü§Ñ

yield

§Õ§à§ç§à§Õ§ß§à§ã§ä§î, §Õ§à§ç§à§Õ

yield to maturity (bonds)

§Õ§à§ç§à§Õ §à§ä §à§Ò§Ý§Ú§Ô§Ñ§è§Ú§Ú §á§â§Ú §Ö§Ö §á§à§Ô§Ñ§ê§Ö§ß§Ú§Ú

Z

ZIP code

§á§à§é§ä§à§Ó§í§Û §Ú§ß§Õ§Ö§Ü§ã