Publication 850 (en-ht) (09/2023), English- Haitian Creole Glossary of Tax Words and Phrases

Revised: September 2023


Publication 850 (en-ht) - Introductory Material

Introduction

This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service (IRS). 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 Haitian Creole-language materials issued by the IRS.

Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers.

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 suggestions for future editions.

You can send us comments through 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 and suggestions as we revise our tax forms, instructions, and publications. ¶Ù´Ç²Ô¡¯³Ù send tax questions, tax returns, or payments to the above address.

Getting tax forms, instructions, and publications.

Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications.

Ordering tax forms, instructions, and publications.

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. ¶Ù´Ç²Ô¡¯³Ù resubmit requests you¡¯ve already sent us. You can get forms and publications faster online.

Entwodiksyon

Se Divizyon F¨°m Enpo ak Piblikasyon nan S¨¨vis Revni Ent¨¨n nan ((IRS), ki devlope glos¨¨ sa a. Objektif li se etabli estanda ki wo pou kalite itilizasyon lang yo, pou ankouraje ini´Ú¨°³¾ite nan itilizasyon lang yo, epi pou diminye risk pou yon move ent¨¨pretasyon matery¨¨l IRS ki soti nan lang Krey¨°l Ayisyen an.

Nenp¨°t piblikasyon ki gen yon lang ki konsistan av¨¨k glos¨¨ sa a ta dwe rezonab pou rezon gid jeneral kons¨¨nan dwa epi obligasyon kontribyab yo.

Glos¨¨ sa a se pa yon dokiman legal epi okenn nan t¨¨m yo jwenn nan li pa dwe f¨¨ konprann yo chanje siyifikasyon an nan nenp¨°t dispozisyon lalwa, r¨¨gleman yo, oswa nenp¨°t l¨°t presedan ki f¨¨ otorite. Malgre yon lekt¨¨ ka konprann t¨¨m ki tradui a gen yon siyifikasyon patikilye, se lalwa ki kontwole siyifikasyon legal la, ansanm av¨¨k r¨¨gleman yo, ak desizyon administratif, ak desizyon jidisy¨¨ yo. Yo f¨¨ yon evalyasyon peryodik pou det¨¨mine si yo bezwen ajoute, efase, oswa revize dokiman sa a.

K¨°mant¨¨ ak sijesyon yo.

Nou akeyi k¨°mant¨¨ w yo sou piblikasyon sa a, ak sijesyon pou pwochen edisyon yo.

Ou ka voye k¨°mant¨¨ pou nou atrav¨¨ IRS.gov/FormComments.

Oswa, ou kapab ekri nan:

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

Malgre nou pa ka reponn endividy¨¨lman a chak k¨°mant¨¨ nou resevwa, nou apresye fidbak ou epi nou pral konsidere k¨°mant¨¨ ak sijesyon w yo pandan n ap revize ´Ú¨°³¾ enpo, enstriksyon, ak piblikasyon nou yo. Pa voye kesyon enpo, deklarasyon enpo, oswa peman nan adr¨¨s ki anwo a.

Jwenn ´Ú¨°³¾ enpo, enstriksyon, ak piblikasyon.

Ale sou IRS.gov/Forms pou telechaje ´Ú¨°³¾, enstriksyon, ak piblikasyon akty¨¨l ak ane anvan yo.

K¨°mande ´Ú¨°³¾ enpo, enstriksyon, ak piblikasyon.

Ale sou IRS.gov/OrderForms epi klike souKrey¨°l Ayisyen pou k¨°mande ´Ú¨°³¾ akty¨¨l, enstriksyon, ak piblikasyon; rele nan 800-829-3676 pou k¨°mande ´Ú¨°³¾ ak enstriksyon ane anvan yo. IRS pral travay sou k¨°mann ´Ú¨°³¾ ak piblikasyon yo pi vit ke posib. Pa resou³¾¨¨³Ù demann ou deja voye ban nou. Ou ka jwenn ´Ú¨°³¾ ak piblikasyon yo pi vit sou ent¨¨n¨¨t.

English to Haitian Creole

Glossary

A

abandoned spouse

konjwen abandone

abandonment

abandonen

abandonment clause

kloz renonsman

abatement

rediksyon

ability to pay

kapasite pou peye

absorption rate

pousantaj abs¨°psyon

abusive tax shelter

Abri fiskal abizan

Accelerated Cost Recovery System (ACRS)

Sist¨¨m Rekiperasyon Pri Akselere (ACRS)

accelerated depreciation

depresyasyon akselere

acceptance agent

ajan akseptasyon

according to our records

dapre dosye nou

account

kont

account statement

deklarasyon kont

accountable plan

plan responsab

accountant

kontab

accounting method

met¨°d kontablite

accounting period

pery¨°d kontablite

accounts payable

kont peyab

accounts receivable

kont resevab

accrual

akimile

accrual accounting

kontablite akimile

accrual method

met¨°d akimile

accrued income

revni akimile

accrued interest

±ð²Ô³Ù±ð°ù¨¨ akimile

accrued taxes

enpo akimile

accuracy-related penalty

penalite ki gen rap¨° ak presizyon

acknowledgement file

dosye rekonesans

activity engaged in for a profit

aktivite angaje pou pwofi

activity not engaged in for profit

aktivite angaje san pwofi

actually or constructively

akty¨¨lman oswa konstriktif

additional child tax credit (ACTC)

kredi adisyon¨¨l enpo pou timoun (ACTC)

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

enpo adisyon¨¨l sou plan ki kalifye (ki gen ladan l IRA) ak l¨°t kont ki gen fav¨¨ fiskal

adjusted gross income (AGI)

revni brit ajiste (AGI)

adjusted itemized deductions

dediksyon detaye ajiste

adjusted tax basis

baz enpo ajiste

adjustment

ajisteman

adoption agency

ajans adopsyon

adoption agency fees

´Ú°ù¨¨ ajans adopsyon an

adoption tax credit

kredi enpo adopsyon

adoption taxpayer identification number (ATIN)

nimewo idantifikasyon kontribyab pou adopsyon (ATIN)

advance payment

peman davans

advanced premium tax credit

kredi enpo pou prim avanse

advocate

»å±ð´Ú²¹²Ô²õ¨¨

affidavit

afidavi

after-tax basis

baz apre enpo

age test

t¨¨s pou laj

agency

ajans

agency (contractual)

ajans (kontra)

agent (contractual)

ajan (kontra)

agent-driver

ajan chof¨¨

agreement

ak¨°; kontra

Airline Deregulation Act of 1978 Program

Pwogram Lwa 1978 sou Dereglementation Konpayi Avyon

airdrop

lagaj ayeryen

Alaska Permanent Fund

Fon p¨¨manan pou Alaska

alien individual

moun etranje

alien resident card

kat rezidan etranje

alimony

pansyon alimant¨¨

allocate (verb)

repati; asiye; distribye (v¨¨b)

allocation

repatisyon; asiyasyon; distribisyon

allowances (W-4)

alokasyon (W-4)

Alternate Trade Adjustment Assistance (ATAA)

Asistans Ajisteman Kom¨¨s Alt¨¨natif (ATAA)

alternative basis

baz alt¨¨natif

alternative fuel vehicle refueling property credit

kredi pwopriyete pou ravitaye machin a gaz alt¨¨natif

alternative minimum tax

enpo minim¨°m ranplasan

alternative motor vehicle

machin a mot¨¨ alt¨¨natif

alternative motor vehicle credit

kredi machin a mot¨¨ alt¨¨natif

alternative tax

enpo alt¨¨natif

amended tax return

deklarasyon enpo modifye

amended U.S. individual income tax return

deklarasyon enpo sou revni modifye Ozetazini

American opportunity tax credit

Kredi enpo op¨°tinite Ameriken

American Rescue Plan Act of 2021 (ARP)

Lwa 2021 Plan Sekou Ameriken (ARP)

amortizable premium on taxable bonds

prim am¨°tisab sou obligasyon enpozab

amortized bond premium

prim obligasyon am¨°tize

amount realized

montan reyalize

announcement

anons; avi; notifikasyon

annual income

revni any¨¨l

annual leave

vakans

annualized income installment method

met¨°d ±¹¨¨²õ³¾²¹²Ô revni any¨¨l

annuity

rant

annuity bond

obligasyon rant

appeal (noun)

²¹±è¨¨±ô

appeal rights

dwa d²¹±è¨¨±ô

appeal (verb)

f¨¨ ²¹±è¨¨±ô (v¨¨b)

applicable large employer (ALE)

gwo anplway¨¨ ki aplikab (ALE)

applicant

kandida

application for a social security card

aplikasyon pou yon kat sekirite sosyal

application for IRS individual taxpayer identification number

aplikasyon pou nimewo idantifikasyon kontribyab endividy¨¨l IRS

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

aplikasyon pou nimewo idantifikasyon kontribyab pou adopsyon Ozetazini annatant

appraiser

±ð±¹²¹±ô²â²¹³Ù¨¨

appreciation (increase)

apresyasyon (ogmante)

apprentice

apranti

arbitrators

abit

Archer MSA

kont Archer MSA

Archer MSAs and long-term care insurance contracts

kont epay medikal Archer MSA ki gen avantaj fiskal ak kontra asirans ²¹±ô´Ç²Ô³Ù¨¨³¾

area code

²¹°ù²â¨¨°ì¨°»å

armed forces¡¯ tax guide

gid enpo pou milit¨¨

arrangement

aranjman

arrears

aryere

as-you-go basis

ofiramezi

assess

evalye

assessed self-employment tax

evalye enpo sou travay endepandan

assessment of tax

evalye enpo

asset forfeiture

konfiskasyon byen

assets

byen

assignee

deziye

attachment

dokiman ki vin av¨¨k

attest (verb)

ateste (v¨¨b)

attestation clause (noun)

kloz atestasyon (non)

attorney-in-fact

avoka an reyalite

audit

odit

Audit Division

Divizyon odit

audit (of a return)

verifikasyon (yon deklarasyon)

auditor

±¹±ð°ù¾±´Ú¾±°ì²¹³Ù¨¨

authenticate

otantifye

authorized IRS e-file provider

Founis¨¨ deklarasyon elektwonik IRS otorize

auto tag

balis otomatik

average tax rate

to enpo an mway¨¨n

award (prizes and awards)

prim (pri ak prim)

B

back taxes

enpo aryere

backpay

²õ²¹±ô¨¨ aryere

backslash (information technology)

baton oblik

backup withholding

prel¨¨vman an rez¨¨v

bad debt

d¨¨t ki pa ka kolekte

balance

montan

balance sheet

bilan

bank failure

fayit bank¨¨

bank statement

deklarasyon bank

bankruptcy

bankwout; fayit

bankruptcy estate

byen fayit la

barter

twoke

barter exchange (noun)

sant boukantay

bartering income

revni twokay

base cost

pri de baz

basis

baz

battery storage technology

teknoloji depo batri

beneficiary

²ú±ð²Ô±ð´Ú¾±²õ²â¨¨

benefits

benefis

bequest

don; asiyasyon

bill

²ú¨°»å·É´Ç

boilerplate

³¦³ó´Ç»å²â¨¨

bona fide

bona fide (b¨°n fwa)

bona fide resident

rezidan deb¨°nfwa

bond

bon

bond discount

rab¨¨ kosyon

bond for payment of tax

kosyon pou peman enpo

bond income

revni kosyon

bond premium

prim kosyon

bond retirement

°ù±ð³Ù°ù¨¨³Ù kosyon

bonus

bonis

bonus depreciation

bonis depresyasyon

bookkeeper

kontab

bookmark (information technology)

make (en´Ú¨°³¾asyon teknoloji)

borrower

±è°ù±ð³Ù¨¨

box

bwat

bracket (tax)

tranch (enpo)

branch

estasyon

breach of contract

vyole kontra a

bring an action

pote yon aksyon

broker

koutye (stockbroker); ajan sekirite (koutye asirans)

browser

²Ô²¹±¹¾±²µ²¹³Ù¨¨

Bureau of the Fiscal Service

Biwo S¨¨vis Fiskal

bus

bis

business

biznis

business expenses

depans biznis

business gifts

kado biznis

business loss

p¨¨t biznis

business property

pwopriyete biznis la

business trust

fideyikomi kom¨¨syal

by-product

sou-pwodwi

C

C corporation

Sosyete c

cafeteria plan

plan sosyal

calendar year

ane sivil

canceled debt

d¨¨t anile

candidate for a college degree

kandida yon degre nan °ì´Ç±ô¨¨Âá

capital assets

byen kapitall

capital base

baz kapital

capital expenditures

depans kapital yo

capital gain

pwofi kapital

capital gains tax

enpo sou pwofi kapital

capital investment

envestisman kapital

capital loss

p¨¨t kapital

capital turnover

woulman kapital

carryback

ramne

carryback loss

p¨¨t ramne

carry on a trade or business

f¨¨ yon kom¨¨s oswa bizniz

carryover

rep¨°te an avan

carryover loss

p¨¨t rep¨°te an avan

cash

kach

cash basis

baz lajan kach

cash disbursement

debousman lajan kach

cash flow

flo monet¨¨; mouvman lajan

cash method

met¨°d lajan kach

cash withdrawal

retr¨¨ lajan kach

cashier¡¯s check

ch¨¨k kesye a

casualty

domaj; viktim

casualty loss

p¨¨t viktim nan

catch-up contribution

kontribisyon ratrapaj

certain government payments

s¨¨ten peman gouv¨¨nman an

certificate of accuracy

s¨¨tifika presizyon

certificate of alien claiming residence in the United States

s¨¨tifika etranje ki vle rezide Ozetazini

certificate of compliance

s¨¨tifika °ì´Ç²Ô´Ú¨°³¾¾±³Ù±ð

certificate of deposit (CD)

s¨¨tifika depo (CD)

certificate of discharge

s¨¨tifika satisfaksyon

certified copy

kopi s¨¨tifye

certified mail

kourye s¨¨tifye

certified public accountant

kontab piblik s¨¨tifye

charitable contribution

kontribisyon charitab

charitable organization

¨°ganizasyon charitab

checking account

kont chekye

child care; childcare

swen timoun

child support

sip¨° pou timoun

child tax credit (CTC)

kredit enpo pou timoun

child with special needs

timoun ki gen bezwen espesyal

Civil Service Retirement System (CSRS)

Sit¨¨m S¨¨vis Retr¨¨t Sivil

claim

reklame

claim of right

dwa reklamasyon

clean vehicle tax credit

kredi enpo pou machin pw¨°p

clergy

°ì±ô¨¨Âá±ð

clerical error

fot defrap

click (verb) (information technology)

klike (v¨¨b) (teknoloji en´Ú¨°³¾asyon)

closer connection to a foreign country

koneksyon pi pw¨°ch a yon peyi etranje

co-worker

kol¨¨g travay

COBRA premium assistance payments

Peman asistans prim COBRA

coding

kodaj

collect (bring in revenue)

kolekte (pote revni)

collect (demand payment)

kolekte (demann peman)

Collection Appeals Program (CAP)

Pwogram Ap¨¨l Koleksyon

Collection Division

Divizyon koleksyon

collection due process hearing

odyans sou pwosedi legal pou koleksyon

college

°ì´Ç±ô¨¨Âá

Combat-Injured Veterans Tax Fairness Act of 2016

Lwa 2016 sou ekite fiskal pou veteran ki viktim nan konba

combat pay

²õ²¹±ô¨¨ konba

combat zone

z¨°n konba

Combined Annual Wage Reporting System

Sist¨¨m rap¨° ²õ²¹±ô¨¨ any¨¨l konbine

commission-driver

sou baz komisyon

Commissioner of the Internal Revenue Service

Komisyon¨¨ Internal Revenue Service

commodities

danre

common carrier

transp¨° komen

common law

lwa jeneral

common-law employee

anplwaye komen

common-law marriage

maryaj komen

community income

revni kominote a

community property

pwopriyete kominote a

commute (verb)

vwayaj (v¨¨b)

commuter

±¹·É²¹²â²¹Âᨨ

commuting

vwayaje

compensation

konpansasyon

compensation for injuries

konpansasyon pou domaj

competent authority

otorite konpetan

complaint

plent

compliance

°ì´Ç²Ô´Ú¨°³¾¾±³Ù±ð

compute

kalkile

computer processed, computerized

¨°dinat¨¨ te trete, en´Ú¨°³¾atize

condominium

°ì´Ç²Ô»å´Ç³¾¾±²Ô²â¨°³¾

conduct of a U.S. trade or business

f¨¨ yon kom¨¨s oswa biznis Ozetazini

confidential

°ì´Ç²Ô´Ú¾±»å²¹²Ô²õ²â¨¨±ô

Conservation Reserve Program (CRP)

Pwogram Rez¨¨v Kons¨¨vasyon

consignment

konsiyen

Consolidated Omnibus Budget Reconciliation Act (COBRA)

Lwa Rekonsilyasyon Bidj¨¨ Omnibus Konsolide (COBRA)

constructive receipt

resi konstriktif

contest prize

pri konkou

contingent interest

±ð²Ô³Ù±ð°ù¨¨ kondisyon¨¨l

contribution

kontribisyon

contribution to capital

kontribisyon nan kapital la

cooperative housing corporation

sosyete lojman koperativ

corporate tax

enpo sou sosyete

corporation

sosyete

cost of goods sold (COGS)

depans machandiz ki vann (COGS)

court costs

depans tribinal

court order

l¨°d tribinal la

cover by insurance

kouvri pa asirans

coverage

pwoteksyon

coverage household

pwoteksyon fanmi an

Coverdell education savings account

kont epay Coverdell pou edikasyon

covered security

sekirite ki kouvri

credit bureau

biwo kredi

credit for child care (childcare) expenses

kredi pou depans gadri (swen timoun)

credit for other dependents (ODC)

kredi pou l¨°t depandan

credit for the elderly or the disabled

kredi pou moun aje oswa enfim

credit life insurance

kredi asisrans vi

credit one¡¯s account

mete kredi nan kont yon moun

credit reduction rate (FUTA)

to rediksyon kredi (FUTA)

credit union

kredi koperativ

criminal prosecution

pouswit krimin¨¨l

cryptocurrency

lajan kriptografik

cryptocurrencies

lajan kriptografik

currency transaction report

rap¨° tranzaksyon lajan

currency transaction report by casinos

rap¨° tranzaksyon lajan kazino yo

currently not collectible

pa ka kolekte akty¨¨lman

custodial parent

paran gadyen

customer outreach program

pwogram pou kontakte kliyan

customs duties

´Ú°ù¨¨ ladwann

D

data

done

data bank

sant done

data breach

vyolasyon done

data entry (in a computer)

antre done (nan yon ¨°dinat¨¨)

data transmission

transmisyon done

daycare center

sant gadri

de minimis (minimal) benefits

benefis minim (minim¨°m)

de minimis presence

prezans minim (minim¨°m)

dealer (commercial)

distribit¨¨ (kom¨¨syal)

dealer (securities)

negosyan (est¨°k)

death benefit

benefis lanm¨°

death certificate

s¨¨tifika lanm¨°

decedent

defen

declining balance depreciation

depresyasyon balans dekline

decree (judicial, final)

dekr¨¨ (jidisy¨¨, final)

decree (not final)

dekr¨¨ (pa final)

deduction

dediksyon

default

mankman

deferred compensation plan

plan konpansasyon ranvwaye

deferred income

revni ranvwaye

deferred payment

peman ranvwaye

deferred taxes

enpo ranvwaye

deficiency notice, notice of deficiency

avi mankman, avi sou mankman

delinquent payments

peman ki an reta

delinquent return

deklarasyon ki an reta

delinquent taxes

enpo ki an reta

delinquent taxpayer

kontribyab ki an reta

demand for payment

demann peman

denial letter, denial notice

l¨¨t refi, avi refi

Department of Health and Human Services (HHS)

Depatman Sante ak S¨¨vis Imen (HHS)

Department of Homeland Security (DHS)

Depatman Sekirite Entery¨¨ (DHS)

Department of Labor (DOL)

Depatman Travay (DOL)

Department of the Treasury (U.S.)

Depatman Trez¨° (U.S.)

Department of Veterans Affairs (VA)

Depatman Af¨¨ Veteran (VA)

departure permit

p¨¨mi depa

dependency test

t¨¨s depandans

dependent

depandan

dependent care assistance payments

peman asistans pou swen depandan

dependent care expenses

depans pou swen depandan

depletion

rediksyon

deposit period ending on (month, day, year)

pery¨°d depo ki fini nan (mwa, jou, ane)

depositor

depozan

depreciable property

pwopriyete depresyab

depreciation

depresyasyon

digital asset

byen elektwonik

digital asset in a wallet

byen elektwonik nan bous

direct debit

debi dir¨¨k

direct debit installment agreement

ak¨° ±¹¨¨²õ³¾²¹²Ô debi dir¨¨k

direct deposit

depo dir¨¨k

disability benefits

benefis moun enfim

disability income exclusion

esklizyon revni moun enfim

disability payments

peman pou enfimite

disabled

enfim

disaster

°ì²¹³Ù²¹²õ³Ù·É¨°´Ú

disaster relief

sekou l¨¨ gen °ì²¹³Ù²¹²õ³Ù·É¨°´Ú

discharge

revoke

disclosure

divilgasyon

disposition (of property)

elimine (yon pwopriyete)

disregarded entity

antite neglijab

distribution

distribisyon

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

distribisyon nan pansyon, anwite, plan °ù±ð³Ù°ù¨¨³Ù oswa pwofi-pataje, IRA, kontra asirans, elatriye.

distributive share (partnership)

prepatisyon ±ð²Ô³Ù±ð°ù¨¨ (patenarya)

dividend equivalent payments

peman ekivalan dividann

dividend income

revni dividann

dividends

dividann

division (administration)

divizyon (administrasyon)

divorce decree

dekr¨¨ div¨°s

doing business as (DBA)

nan biznis sou non (DBA)

domestic partnership

patenarya domestik

domestic production activity

aktivite pwodiksyon domestik

donation

don

double taxation

taksasyon doub

download (information technology)

telechaje (teknoloji en´Ú¨°³¾asyon)

draft

bouyon

dual-status alien or dual resident alien

etranje estati-doub oswa etranje rezidans doub

dual-status return

deklarasyon estati-doub

dual-status taxpayer

kontribyab ki gen estati-doub

dual-status year

ane estati-doub

due diligence

f¨¨ dilijans

dues (union)

gaj (sendika)

dwelling

lojman

E

e-file (efile)

depo elektwonik (efile)

early distribution

distribisyon anvan l¨¨

earned income

revni travay

earned income credit (EIC)

kredi revni travay (EIC)

earned income tax credit

kredi enpo pou revni travay

earned income test

t¨¨s revni travay

earning capacity

kapasite pou touche revni

education credits

kredi edikasyon

effectively connected income

revni ki efektivman konekte

elderly

moun aje

election worker

travay¨¨ eleksyon

Electronic Federal Tax Payment System (EFTPS)

Sist¨¨m Elektwonik pou P¨¨man Enpo Federal

electronic filing (e-file or efile)

deklarasyon elektwonik (e-file oswa efile)

electronic filing identification number (EFIN)

nimewo idantifikasyon depo elektwonik (EFIN)

electronic funds withdrawal (EFW)

retr¨¨ lajan elektwonikman (EFW)

electronic report of tips

rap¨°te tep elektwonikman

electronic return originator (ERO)

orijin¨¨ deklarasyon elektwonik (ERO)

electronic service

s¨¨vis elektwonik

elementary school

lek¨°l elemant¨¨

eligibility requirements

kondisyon pou elijib

email

imel

employee

anplwaye

employee benefits

benefis anplwaye

employee retention credit

kredi pou retni anplwaye

employee savings plan

plan epay anplwaye

employee tax

enpo anplwaye

employee¡¯s daily record of tips

dosye tep anplwaye pou chak jou

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

dosye tep anplwaye pou chak jou ak rap¨° anplway¨¨ a

employee¡¯s report of tips to employer

rap¨° tep anplwaye a f¨¨ bay anplway¨¨ a

employer (adjective)

Anplway¨¨ (adjektif)

employer (noun)

anplway¨¨ (non)

employer health plan

plan sante anplway¨¨

employer identification number (ElN)

nimewo idantifikasyon anplway¨¨ (EIN)

employer tax

enpo anplway¨¨

employer¡¯s supplemental tax guide

gid siplemant¨¨ enpo anplway¨¨ a

employment agency

ajans travay

employment agency fees

´Ú°ù¨¨ ajans travay

employment related

ki gen rap¨° ak travay

employment taxes

enpo travay

enact

adopte

endowment

fon

energy efficient home improvement credit

kredi amelyorasyon en¨¨ji efikas nan kay

enforced collection action

aksyon pou f¨°se koleksyon

enforcement of the law

aplike lalwa

enrolled agent

ajan anwole

enter (data in a computer)

antre (done nan ¨°dinat¨¨)

entertainment expenses

depans amizman

entry (on a return)

antre (sou yon deklarsyon)

equitable relief

al¨¨jman ekitab

equity (in property)

val¨¨ san d¨¨t (nan pwopriyete)

escrow

depo garanti

escrow account

kont depo garanti

escrow funds

kont depo garanti

estate

byen

estate tax

enpo sou eritaj

estimated tax

enpo estime

estimated tax payments

peman enpo estime

estimated useful life

estimasyon itilizasyon

examination (of a tax return)

egzamen (yon deklarasyon enpo)

excess contribution

kontribisyon anplis

excess gains

pwofi anplis

exchange, trade (verb)

echanj, kom¨¨s (v¨¨b)

exchange of like-kind property

echanj pwopriyete menm kalite

exchange visitor

vizit¨¨ echanj

excise taxes

dwa dasiz

exclusion of income for bona fide residents

esklizyon revni pou rezidan deb¨°nfwa

executor

±ð²µ³ú±ð°ì¾±³Ù¨¨

exempt individual

endividi egzante

exemption

egzanpsyon

exemption certificate number

nimewo s¨¨tifika egzanpsyon

exemption from withholding

egzanpsyon prel¨¨vman

exemptions, standard deduction, and filing information

egzanpsyon, dediksyon estanda, ak en´Ú¨°³¾asyon pou depoze

expatriation tax

enpo ekspatriyasyon

experience rate

to eksperyans

expire

ekspire

extended active duty

s¨¨vis aktif pwolonje

F

face value

aparans

failure to deposit

fay nan depo

failure to file penalty

fay nan deklare

failure to pay penalty

fay nan peman

fair market value (FMV)

val¨¨ jis

fair rental price

pri lokasyon ki jis

fair rental value

val¨¨ lokasyon ki jis

family size

gwos¨¨ fanmi

farm

´Ú¨¨³¾

farm income

revni ´Ú¨¨³¾

farm operator

operat¨¨ ´Ú¨¨³¾

farm worker

travay¨¨ ´Ú¨¨³¾

farmer

°ì¾±±ô³Ù¾±±¹²¹³Ù¨¨

farming

jadinaj; kiltive

fax

faks

Federal District Court

Tirbinal Distri Federal

Federal Employees Health Benefit Program

Pwogram swen sante anplwaye federal

federal income tax return

Deklarasyon enpo federal sou revni

Federal Insurance Contributions Act (FICA)

Lwa sou kontribisyon pou asirans federal (FICA)

Federal Payment Levy Program (FPLP)

Pwogram rekouvreman peman federal (FPLP)

federal tax lien

±è°ù¾±±¹¾±±ô¨¨Âá fiskal federal

federal tax on special fuels

enpo federal sou kabiran espesyal

federal taxes

enpo federal

Federal Trade Commission (FTC)

Komisyon Federal Kom¨¨s (FTC)

Federal Unemployment Tax Act (FUTA)

Lwa Federal Enpo Chomaj (FUTA)

Federal Unemployment Trust Fund

Fon Fidisi Federal pou Chomaj

federal use tax on civil aircraft

enpo federal pou itilizasyon avyon sivil

feedback

reyaksyon

fees

´Ú°ù¨¨

fellowship

asosyasyon

fiat currency

lajan fiat

field examination (audit)

egzamen sou plas (odit)

file a tax return

ranpli yon deklarasyon enpo

file jointly

ranpli ansanm

file separately

ranpli separeman

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

ranpli deklarasyon w lan nan dat oswa anvan (mwa, jou, ane)

filing of return

ranpli deklarasyon

filing status

estati ranpli

finance charge

´Ú°ù¨¨ finansye

financial analysis

analiz finansye

Financial Crimes Enforcement Network (FinCEN)

Rezo Ranf¨°sman Krim Finansye (FinCEN)

financial institution

enstitisyon finansye

financial statement

deklarasyon finansye

financially disabled

finansy¨¨man andikape

fine (noun)

amann

first-time homebuyer credit

kredi pou moun ki achte kay pou premye fwa

fiscal year

ane fiskal

fishing income

revni lap¨¨ch

fixing-up expenses

depans pou repare

flexible-benefits plan

plan benefis fleksib

flexible-spending plan

plan depans fleksib

flow-through entity

antite neglijab

follow up

swivi

food stamps

koupon alimant¨¨

for your records

pou dosye w

foreclosure (mortgage)

sezi (¾±±è´Ç³Ù¨¨°ì)

foreign account

kont aletranje

foreign assets

byen aletranje

foreign currency

lajan etranje

foreign earned income

revni travay aletranje

foreign earned income exclusion

eksklizyon revni pou travay aletranje

foreign employee

anplwaye aletranje

foreign financial asset

bien finansye aletranje

foreign government

gouv¨¨nman etranje

foreign housing deduction

rediksyon pou lojman aletranje

foreign tax

enpo aletranje

foreign tax credit

kredi enpo aletranje

foreign travel

vwayaj aletranje

form

´Ú¨°³¾

form letter

´Ú¨°³¾ l¨¨t

forms:

´Ú¨°³¾:

940 Employer¡¯s Annual Federal Unemployment Tax Return

940 Deklarasyon Enpo Federal Any¨¨l Anplway¨¨ a

941 Employer¡¯s Quarterly Federal Tax Return

941 Deklarasyon Trim¨¨stri¨¨l Enpo Federal Anplway¨¨ a

943 Employer¡¯s Annual Tax Return for Agricultural Employees

943 Deklarasyon Any¨¨l enpo Anplway¨¨ a pou Anplwaye Agrik¨°l yo

1040-ES Estimated Tax for Individuals

1040-ES Estimasyon Enpo pou Moun

1040 U.S. Individual Income Tax Return

1040 Deklarasyon enpo sou revni Ozetazini

1040-NR U.S. Nonresident Alien Income Tax Return

1040-NR Deklarasyon enpo sou revni Moun ki pa rezidan Ozetazini

2290 Heavy Highway Vehicle Use Tax Return

2290 Deklarasyon enpo sou itilizasyon machin lou

2848 Power of Attorney and Declaration of Representative

2848 Pwokirasyon ak Deklarasyon Reprezantan

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

8300 Rap¨° Peman Lajan Kach ki Depase $10 000 yo Resevwa nan yon Kom¨¨s oswa Biznis

8849 Claim for Refund of Excise Taxes

8849 Reklamasyon pou Ranbousman Enpo Dasiz

Schedule A (Form 1040)

Bar¨¨m A (F¨°m 1040)

Schedule H (Form 1040) Household Employment Taxes

Bar¨¨m H (F¨°m 1040) Enpo sou Travay¨¨ Kay moun

SS-4 Application for Employer Identification Number

SS-4 Aplikasyon pou Nimewo Idantifikasyon Anplway¨¨

SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

SS-8 Det¨¨minasyon Estati Travay¨¨ Kons¨¨nan Enpo Federal Travay ak Prel¨¨vman Enpo sou Revni

W-2 Wage and Tax Statement

W-2 Deklarasyon ²õ²¹±ô¨¨ ak enpo

W-3 Transmittal of Wage and Tax Statements

W-3 Transmisyon Deklarasyon Sal¨¨ ak Enpo

W-3c Transmittal of Corrected Wage and Tax Statements

W-3c Trans³¾¨¨³Ù Deklarasyon ²õ²¹±ô¨¨ ak enpo korije

W-4 Employee¡¯s Withholding Certificate

W-4 S¨¨tifika Prel¨¨vman Anplwaye

W-4P Withholding Certificate for Periodic Pension or Annuity Payments

W-4P S¨¨tifika Prel¨¨vman pou Peman Peryodik pou Pansyon oswa Anwite

W-7 Application for IRS Individual Taxpayer Identification Number

W-7 Aplikasyon pou Nimewo Idantifikasyon Endividy¨¨l Kontribyab IRS

W-9 Request for Taxpayer Identification Number and Certification

W-9 Demann pou Nimewo Idantifikasyon Kontribyab ak S¨¨tifikasyon

foster child

timoun adoptif

founder (of a trust)

fondat¨¨ (nan yon fidisi)

franchise

franchiz

franchise tax

enpo franchiz

Free obÌåÓý

Depoze gratis

fringe benefits

benefis ekstra

frivolous tax return

deklarasyon enpo fri±¹¨°±ô

full-time employee

anplwaye aplentan

full-time student

etidyan aplentan

full-time work

travay aplentan

furnace (heating unit)

founo (inite chofaj)

G

gainful employee

anplwaye pou pwofi

gainful employment

travay pwofitab

gambling winnings

revni jw¨¨t aza

garnishments

sezi

general partner

±è²¹³Ù²Ô¨¨ jeneral

generation-skipping transfer

³Ù°ù²¹²Ô²õ´Ú¨¨ ant plizy¨¨ jenerasyon

geographical basis

baz jeyografik

geothermal well

pi jeot¨¨mal

gift

kado

gift tax

enpo sou kado

golden parachute agreement

ak¨° konpansasyon pou revokasyon

goodwill

Repitasyon

governing instrument

dokiman k ap gouv¨¨ne

grace period

pery¨°d gras

grant (noun)

don (non)

grantor (of a trust)

moun ki bay la (nan yon fidisi)

green card

kat rezidans

green card test

t¨¨s pou kat rezidans

gross income

revni brit

gross proceeds

rantre brit

gross profit

pwofi brit

gross receipts

revni brit

group health plan

plan sante gwoup

group life insurance

asirans vi gwoup

group-term life insurance

asirans t¨¨m vi gwoup

guarantee of indebtedness

garanti d¨¨t

guaranteed issue

emisyon garanti

guardian

gadyen

H

halfway house

kay tranzisyon

handicapped

andikape

handout

´Ú±ð²â¨¨

hard fork (digital assets)

chanjman pwotok¨°l (byen dijital)

hardship case

ka difisil

head of household

ch¨¨f fanmi

health benefits

avantaj swen sante

health care

swen sante

health coverage

pwoteksyon sante

health coverage exemption

egzanpsyon pwoteksyon sante

health coverage tax credit (HCTC)

kredi enpo pou pwoteksyon sante (HCTC)

health insurance

asirans sante

health insurance marketplace

mache asirans sante

health insurance policy

polis asirans sante

hearing aid

apar¨¨y pou tande

hearing impaired

pwobl¨¨m pou tande

heavy highway vehicle use tax return

deklarasyon enpo pou itilizasyon machin lou sou otowout

high school

lek¨°l segond¨¨

highway use tax

enpo sou itilizasyon gran wout

hobby loss

p¨¨t nan lwazi

holder

»å±ð³Ù²¹²Ô³Ù¨¨

holder of record

»å±ð³Ù²¹²Ô³Ù¨¨ dosye a

holding period

pery¨°d atant

holiday

jou ferye

home

lakay

Home Affordable Modification Program (HAMP)

Pwogram Modifikasyon Kay Ab¨°dab (HAMP)

home energy audit

odit en¨¨ji lakay

home loan

pr¨¨ sou kay

homeland security

sekirite entery¨¨

homepage (information technology)

paj dak¨¨y (teknoloji en´Ú¨°³¾asyon)

homeworker

travay¨¨ lakay

hospital insurance benefits tax (Medicare)

enpo sou benefis asirans lopital (Medicare)

houseboat

kay an bato

household

fwaye

household appliances

apar¨¨y pou kay

household employer¡¯s tax guide

gid enpo anplway¨¨ lakay

household employment taxes

enpo travay kay moun

household income

revni kay la

housewife

madanm lakay

housing allowance

alokasyon pou lojman

I

identity protection personal identification number (IP PIN)

nimewo idantifikasyon p¨¨son¨¨l pou pwoteksyon idantite (IP PIN)

Identity Protection Specialized Unit (IPSU)

Inite Espesyalize pou Pwoteksyon Idantite (IPSU)

identity theft

±¹¨°±ô idantite

immigrant status

estati imigran

immigration status

estati imigrasyon

impose a tax

enpoze yon enpo

in-law

dapre lalwa

income

revni

income averaging

mway¨¨n revni

income from sources outside the U.S.

revni ki soti nan sous andey¨° Etazini

income-producing property

pwopriyete ki bay revni

income-splitting

divize revni

income statement

bilan

income subject to tax (taxable income)

revni ki sij¨¨ a enpo (revni enpozab)

income tax

enpo sou revni

incur (a penalty)

lakoz (yon penalite)

incur (expense)

lakoz (depans)

incur (obligation)

vin gen (obligasyon)

independent contractor

kontrakt¨¨ endepandan

individual estimated tax

enpo endividy¨¨l estime

individual income

revni endividy¨¨l

individual income tax

enpo sou revni endividy¨¨l

individual retirement account

kont °ù±ð³Ù°ù¨¨³Ù endividy¨¨l

individual retirement arrangement (IRA)

aranjman pou °ù±ð³Ù°ù¨¨³Ù endividy¨¨l (IRA)

information return

deklarasyon en´Ú¨°³¾asyon

information to claim certain credits after disallowance

en´Ú¨°³¾asyon pou reklame s¨¨ten kredi apre refi

inheritance

eritaj

inheritance tax

enpo sou eritaj

initial markup

pri inisyal

injured spouse claim

reklamasyon konjwen ki viktim

injury

domaj

innocent spouse

konjwen inosan

innocent spouse relief

soulajman pou konjwen inosan

input

opinyon

insolvency

pa ka peye d¨¨t

installment

±¹¨¨²õ³¾²¹²Ô

installment agreement

ak¨° ±¹¨¨²õ³¾²¹²Ô

insulation

izolasyon

insurance broker

koutye asirans

intangible assets

byen enk¨°por¨¨l

Interactive Tax Assistant (ITA)

Asistan enpo ent¨¨aktif

interest

±ð²Ô³Ù±ð°ù¨¨

interest holder (in property)

»å±ð³Ù²¹²Ô³Ù¨¨ ±ð²Ô³Ù±ð°ù¨¨ (nan pwopriyete)

interest (in a partnership)

±ð²Ô³Ù±ð°ù¨¨ (nan patenarya)

interest income

revni ±ð²Ô³Ù±ð°ù¨¨

interest rate

to ±ð²Ô³Ù±ð°ù¨¨

Internal Revenue Bulletin

Bilten Revni Ent¨¨n

Internal Revenue Code (IRC)

Lwa Revni Ent¨¨n (IRC)

Internal Revenue Service (IRS)

S¨¨vis Revni Ent¨¨n

international social security agreement

Ak¨° sekirite sosyal ent¨¨nasyonal

inventory

±ð²Ô±¹²¹²Ô³Ù¨¨

investment income

revni envestisman

investment tax credit

kredi enpo pou envestisman

investors

±ð²Ô±¹±ð²õ³Ù¾±²õ¨¨

invoice

fakti

involuntary conversion

konv¨¨syon envolont¨¨

IRS Independent Office of Appeals

Biwo D²¹±è¨¨±ô Endepandan IRS

IRS individual taxpayer identification number (ITIN)

Nimewo idantifikasyon kontribyab endividy¨¨l IRS

issue (a check)

f¨¨ (yon ch¨¨k)

issuer

±ð³¾±ð³Ù¨¨

item

atik

itemize

detaye

itemized deductions

dediksyon detaye

items of tax preference

atik preferans fiskal

itinerant

itineran

J

jeopardy assessment

evalyasyon pwotekt¨¨

joint account

kont ansanm

joint and several (tax) liability

responsablite ansanm (enpo)

joint and survivor annuity

anwite ansanm ak benefis pou sivivan an

joint return

deklarasyon ansanm

joint return test

t¨¨s pou deklarasyon ansanm

joint tenancy

±ô´Ç°ì²¹³Ù¨¨ ansanm

joint venture

biznis ansanm

journeyworker

travay¨¨ konpetan

junior high school

lek¨°l segond¨¨

juror

jire

jury

jiri

jury duty

s¨¨vis jiridik

K

keep records

jere dosye

Keogh Retirement Plan

Plan °ù±ð³Ù°ù¨¨³Ù Keogh

kickback

koutay

kind of tax

kalite enpo

L

landlord

±è·É´Ç±è°ù¾±²â±ð³Ù¨¨

late filing penalty

penalite pou reta nan ranpli

late payment penalty

penalite pou reta nan peman

later alternate valuation

evalyasyon alt¨¨natif pou pita

law enforcement officer

ofisye ki f¨¨ respekte lalwa

law enforcement personnel

p¨¨son¨¨l ki f¨¨ respekte lalwa

layoff

revokasyon

lease

lokasyon

leasehold improvements

amelyorasyon nan lokasyon an

lease-sale

lokasyon-vant

leasing of

lwe

legal expenses (for services of an attorney)

depans legal (pou s¨¨vis yon avoka)

legal permanent resident

rezidan p¨¨manan legal

legal person

p¨¨s¨°n legal

legal services plan

plan s¨¨vis legal

lender

±è°ù±ð³Ù¨¨

lessee, tenant

±ô´Ç°ì²¹³Ù¨¨, ±ô´Ç°ì²¹³Ù¨¨

lessor

±è·É´Ç±è°ù¾±²â±ð³Ù¨¨

letterhead

ant¨¨t l¨¨t la

levy (noun)

rekouvreman

levy on wages

rekouvreman sou ²õ²¹±ô¨¨

levy release

rekouvreman fini

levy (verb)

rekouvre

liabilities

obligasyon

lien

±è°ù¾±±¹¾±±ô¨¨Âá

life annuity

anwite avi

life insurance policy

polis asirans vi

lifetime learning credit

kredi edikasyon avi

limited distribution

distribisyon limite

Limited Liability Company (LLC)

Konpayi obligasyon limite (LLC)

limited partnership

patenarya limite

listed property

pwopriyete sou lis

living trust

fidisi moun vivan

loan origination fees

´Ú°ù¨¨ pou pr¨¨

lobbying expenses

depans pou enfliyanse

lockout

klete

long-term

²¹±ô´Ç²Ô³Ù¨¨³¾

long-term resident

rezidan ²¹±ô´Ç²Ô³Ù¨¨³¾

lookback period

pery¨°d konsiderasyon

loss of income

p¨¨t revni

low income

ti revni

low-income taxpayer

kontribyab ti revni

Low Income Taxpayer Clinics (LITC)

S¨¨vis pou kontribyab ti revni (LITC)

lump sum

you s¨¨l kou

M

maintenance (buildings)

mentnans (bilding)

maintenance (of a household)

mentnans (yon kay)

make payable to

peyab bay

marginal cost

pri majinal

marginal revenue

revni majinal

marginal tax rate

to enpo majinal

mark-to-market tax

enpo sou val¨¨ mache a

mark-up; markup (profit)

fikse pwofi

marketplace (ACA-related)

mache (ki gen rap¨° ak ACA)

marriage certificate

s¨¨tifika maryaj

married

marye

master¡¯s degree in

degre metriz nan

math error

er¨¨ kalkil

Medicaid

Pwogram leta pou asistans medikal

Medicaid waiver payments

Egzansyon peman Medicaid; Egzanpsyon peman nan pwogram leta pou asistans medikal (Medicaid)

Medical Assistance Program

Pwogram asistans medikal

medical expenses

depans medikal

medical insurance benefits

avantaj asirans medikal

medical insurance premiums

prim asirans medikal

Medicare

Medicare (asirans medikal federal)

merger

fizyon

meter

³¾¨¨³Ù

middle school

lek¨°l segond¨¨

migrant worker

travay¨¨ migran

mileage rate

to mileyaj

military differential pay

peman diferans milit¨¨

minimum essential coverage (MEC)

pwoteksyon minim¨°m esansy¨¨l

minimum payment

peman minim¨°m

minimum wage

²õ²¹±ô¨¨ minim¨°m

mining (digital assets)

min (byen elektwonik)

mining activities

aktivite min

miscellaneous expenses

div¨¨s kalite depans

mobile home

kay mobil

modified accelerated cost recovery system (MACRS)

sist¨¨m rekiperasyon akselere pri modifye (MACRS)

modified adjusted gross income (MAGI)

revni brit ajiste ki modifye (MAGI)

money order

manda lajan

monthly payments

peman mansy¨¨l

mortgage

¾±±è´Ç³Ù¨¨°ì

mortgage interest

±ð²Ô³Ù±ð°ù¨¨ ¾±±è´Ç³Ù¨¨°ì

mortgagee

¾±±è´Ç³Ù±ð°ì¨¨

mortgagor

kreyansye ¾±±è´Ç³Ù¨¨°ì

motor home

kay a mot¨¨

moving expenses

depans demenajman

multilevel marketing

maketin plizy¨¨ nivo

multinational corporation

sosyete miltinasyonal

multiple support

sip¨° miltip

mutual fund

fon mity¨¨l

N

national (citizenship)

nasyonal (sitway¨¨nte)

National Housing Act

Lwa lojman nasyonal

natural disaster

°ì²¹³Ù²¹²õ³Ù·É¨°´Ú natir¨¨l

natural person

moun natir¨¨l

naturalized citizen

sitwayen natiralize

negligence penalty

penalite pou neglijans

net earnings

²õ²¹±ô¨¨ n¨¨t

net earnings from self-employment

revni n¨¨t nan antrepriz endividy¨¨l

net income

revni n¨¨t

net investment income tax (NIIT)

enpo sou revni n¨¨t env¨¨stisman (NIIT)

net operating loss

p¨¨t n¨¨t fonksyonman

net operating loss carryback (or carryforward)

p¨¨t n¨¨t fonksy¨°nman ranvwaye (oswa rep¨°te)

net profit

benefis

net receipts

n¨¨t revni

net sales

lavant n¨¨t

net tax liability

n¨¨t obligasyon enpo

newsletter fund

fon bilten

nominal value

toupiti

nominee

kandida

nondeductible

pa dediktib

non-employee; nonemployee

ki pa anplwaye; ki pa anplwaye

nonemployee compensation

konpansasyon moun ki pa anplwaye

non-fungible token

token ki pa fonjib

non-streamlined installment agreement

ak¨° ±¹¨¨²õ³¾²¹²Ô ki pa senplifye

nonaccountable plan

plan ki pa responsab

noncustodial parent

paran ki pa gadyen

nondividend distribution

distribisyon ki pa dividann

nonrefundable credits

kredi ki pa ranbousab

nonresident alien

etranje ki pa rezidan

nonstatutory stock option

opsyon est¨°k ki pa egzije

nonwork day

jou konje

North American Free Trade Agreement (NAFTA)

Ak¨° Lib Kom¨¨s N¨° Ameriken (NAFTA)

North Atlantic Treaty Organization (NATO)

?ganizasyon Trete Atlantik N¨° (OTAN)

notarized documents

dokiman notarye

notary public

not¨¨ piblik

note

remak

notice

avi

notice of levy

avi sou prel¨¨vman

nursing care

swen enfimy¨¨

nursing home

mezon °ù±ð³Ù°ù¨¨³Ù

O

obsolescence

obsolesans

offer in compromise

pwopozisyon konpwomi

office examination (audit)

odit nan biwo (verifikasyon)

Office of Chief Counsel

Biwo Avoka an Ch¨¨f

offset (a debt with a tax refund)

konpanse (yon d¨¨t ak yon ranbousman enpo)

old age pension

pansyon vyey¨¨s

on-the-job training course

kou ´Ú¨°³¾asyon nan travay

online payment

peman sou ent¨¨n¨¨t

Online Payment Agreement (OPA) Application

Aplikasyon Ak¨° Peman soun Ent¨¨n¨¨t (OPA)

operating cost

pri fonksyonman

optional mileage allowance

alokasyon mileyaj opsyon¨¨l

optional tax

enpo ki pa obligatwa

ordinary and necessary

¨°din¨¨ e neses¨¨

original issue discount (OID)

rab¨¨ sou pri orijinal (OID)

out-of-pocket (actual) expenses

depans p¨¨son¨¨l (rey¨¨l)

outside salesperson

vand¨¨ endepandan

overpayment

peman anplis

owner/co-owner

±è·É´Ç±è°ù¾±²â±ð³Ù¨¨ / ko-±è·É´Ç±è°ù¾±²â±ð³Ù¨¨

P

paid preparer

preparat¨¨ yo peye

Paperwork Reduction Act

Lwa sou Rediksyon Dokiman

parent company

konpayi paran

part-time employee

anplwaye a tan pasy¨¨l

part-time student

etidyan a tan pasy¨¨l

part-time work

travay a tan pasy¨¨l

partner

±è²¹³Ù²Ô¨¨

partnership

patenarya

partnership interest

±ð²Ô³Ù±ð°ù¨¨ nan patenarya

passive activity loss

p¨¨t aktivite pasif

pass-through entity; passthrough entity

antite pasif, antite passthrough

password

modpas

patronage dividends

dividann patwonaj

pay-as-you-go system

sist¨¨m peman ki baze sou itilizasyon

pay period

pery¨°d peman

pay stub

sous ch¨¨k

payee

moun yo peye a

payer

rmoun ki peye a

paymaster

moun ki responsab pou peye a

payment

peman

payment plan

plan peman

payment voucher

bon peman

payroll

±è±ð·É¨°±ô

payroll service provider

founis¨¨ s¨¨vis ±è±ð·É¨°±ô

penalty

penalite

penalty for premature withdrawal

penalite pou retr¨¨ tw¨° bon¨¨

penalty for underpayment

penalite pou mankman nan peman

penalty for underpayment of estimated tax

penalite pou mankman peman enpo estime

pension

pansyon

Pension Benefit Guaranty Corporation (PBGC)

Sosyete Garanti Benefis Pansyon (PBGC)

pension plan

plan pansyon

per capita

pa t¨¨t

per diem

pa jou

periodic payments

peman peryodik

permanent resident

rezidan p¨¨manan

permanently and totally disabled

totalman andikape an p¨¨manans

personal exemptions

egzansyon p¨¨son¨¨l

personal expenses

depans p¨¨son¨¨l

personal holding company

konpayi paran p¨¨son¨¨l

personal property tax

enpo sou pwopriyete p¨¨son¨¨l

personal property (vs. business)

pwopriyete p¨¨son¨¨l (vs. viznis)

personal property (vs. real estate)

pwopriyete p¨¨son¨¨l (vs. byen imobilye)

personal service income

revni s¨¨vis p¨¨son¨¨l

personal services

s¨¨vis p¨¨son¨¨l

personal use property

pwopriyete pou itilizasyon p¨¨son¨¨l

personally identifiable information (PII)

en´Ú¨°³¾asyon ki idantifye p¨¨son¨¨lman

petitioner

±è±ð³Ù¾±²õ²â´Ç²Ô¨¨

phaseout (of exemption)

sipresyon ofiramezi (egzanpsyon)

phishing

eskrokri

piecework

py¨¨s travay

Plain Writing Act

Lwa sou ekri yon fason ki senp

plan year

plan ane a

plug-in electric drive motor vehicle credit

kredi machin elektrik ploge

plug-in electric vehicle credit

kredi machin elektrik ploge

PO Box

Bwat postal

portfolio interest

±ð²Ô³Ù±ð°ù¨¨ p¨°tf¨¨y

postal money order

manda lajan postal

potential eligible individual

moun ki ka kalifye

power of attorney

pwokirasyon

pre-addressed envelope

anvlop pre-adrese

pre-existing exclusions

esklizyon ki deja egziste

prefabricated

prefabrike

premature withdrawal

retr¨¨ anvan t¨¨m

premium

prim

premium tax credit (PTC)

kredi enpo prim (PTC)

prepaid income

revni peye alavans

preparer tax identification number (PTIN)

nimewo idantifikasyon preparat¨¨ enpo

prepayment penalty

penalite pou peman davans

Presidential Election Campaign Fund

Fon kanpay eleksyon prezidansy¨¨l

pretax

anvan enpo

prevailing wage and apprenticeship requirements

kondisyon ²õ²¹±ô¨¨ ak aprantisaj ki dominan yo

principal (contract)

prensipal (kontra)

principal place of abode

rezidans prensipal

principal place of business

lokal prensipal biznis la

Privacy Act

lwa sou vi prive

private foundation

fondasyon prive

private industry

endistri prive

prize (prizes and awards)

pri (pri ak prim)

professional preparer

preparat¨¨ pwofesyon¨¨l

profit

pwofi

profit and loss statement

deklarasyon pwofi ak p¨¨t

profit-seeking activity

aktivite k ap ch¨¨che f¨¨ pwofi

profit-sharing plan

plan pou pataje pwofi

promissory note

biy¨¨ pwom¨¨s

proof of credit (for credit rating purposes)

pr¨¨v kredi (pou evalye kredi)

property tax

enpo lokatif

provider of medical care

founis¨¨ swen medikal

public law

lwa piblik

public retirement system

sist¨¨m °ù±ð³Ù°ù¨¨³Ù piblik

public utility

s¨¨vis piblik

punitive damages

pinisyon pou domaj

Q

qualified

kalifye

qualified business income deduction

dediksyon revni biznis kalifye

qualified disability trust

fidisi pou enfimite kalifye

qualified educational expenses

depans edikasyon ki kalifye

qualified health coverage

pwoteksyon sante kalifye

qualified health plan

plan sante kalifye

qualified investment entity

antite envestisman kalifye

qualified plan

plan kalifye

qualified reservist distributions

distribisyon rez¨¨vis kalifye

qualified retirement plan

plan °ù±ð³Ù°ù¨¨³Ù ki kalifye

qualified terminable interest property trust (QTIP)

fidisi imobilye a ±ð²Ô³Ù±ð°ù¨¨ t¨¨minal kalifye (QTIP)

qualify

kalifye

qualifying child

timoun ki kalifye

qualifying relative

fanmi ki kalifye

qualifying surviving spouse

konjwen sivivan ki kalifye

qualifying widow(er)

v¨¨v ki kalifye

R

railroad retirement

°ù±ð³Ù°ù¨¨³Ù chemennf¨¨

Railroad Retirement Tax Act (RRTA)

Lwa sou enpo pou °ù±ð³Ù°ù¨¨³Ù chemennf¨¨ (RRTA)

rate

to

real currency

lajan rey¨¨l

real estate

byen imobilye

real estate investment

envestisman byen imobilye

real estate investment trust (REIT)

fidisi envestisman nan byen imobilye (REIT)

real estate mortgage investment conduit (REMIC)

kanal envestisman ¾±±è´Ç³Ù¨¨°ì byen imobilye (REMIC)

real estate tax

enpo sou byen imobilye

realized gain

pwofi ki reyalize

reasonable cause

k¨°z rezonab

reasonable expenses

depans ki rezonab

recapture

ratrape

recapture clause

kl¨°z pou ratrape

recognized gain

pwofi ki rekon¨¨t

reconcile

rekonsilye

record

dosye

records (substantiation)

dosye yo (bay pr¨¨v)

redeem a bond

rachte yon kosyon

Reemployment Trade Adjustment Assistance (RTAA)

Asistans Ajisteman Kom¨¨syal Reyanbochaj (RTAA)

refinancing

refinansman

refresher course

kou resiklaj

refund of tax

ranbousman enpo

refundable tax credit

kredi enpo ranbousab

register (an automobile)

anrejistre (yon machin)

registered holder

»å±ð³Ù²¹²Ô³Ù¨¨ anrejistreman an

regulated investment company (RIC)

konpayi envestisman reglemante (RIC)

regulations

r¨¨gleman yo

related companies

konpayi ki gen rap¨°

related taxpayers

kontribyab ki gen rap¨°

relationship test

t¨¨s relasyon

relatives

fanmi

relief from joint responsibility

soulajman nan responsablite pataje

remittance (of funds)

re³¾¨¨³Ù (lajan)

remuneration

peman

rent

lwaye

repayment

ranbousman

repeal

anile

reportable income

revni rap¨°tab

reporting agent

ajan rap¨°

residency test

t¨¨s rezidans

resident alien

rezidan etranje

residential clean energy credit

kredi en¨¨ji pw¨°p rezidansy¨¨l

residential energy credits

kredi en¨¨ji rezidansy¨¨l

residential property

pwopriyete rezidansy¨¨l

residential property (home)

pwopriyete rezidansy¨¨l (kay

residential rental property

pwopriyete lokasyon rezidansy¨¨l

responsible party

pati responsab

retail price

pri detay

retail space

espas lavant

retailer

°ù±ð±¹²¹²Ô»å¨¨

retained tax

kenbe enpo

retirement

°ù±ð³Ù°ù¨¨³Ù

retirement income

revni retr¨¨

retirement income ceiling

plafon revni °ù±ð³Ù°ù¨¨³Ù

retirement plan

plan °ù±ð³Ù°ù¨¨³Ù

return

deklarasyon

return preparers

preparat¨¨ deklarasyon

returns and allowances

machandiz yo retounen ak rab¨¨

revenue agent

ajan revni

revenue officer

ofisye revni

revenue procedure

pwosedi revni

revenue ruling

desizyon sou revni

revenue sharing

pataj revni

revoke

revoke

revolving account

kont kredi

rollover

transfere

room and board

lojman

routing number

nimewo woutaj

royalty

redevans

S

S corporation

sosyete S

safe harbor

eksepsyon

safe haven

azil

sailing permit

p¨¨mi pou navige

salary

²õ²¹±ô¨¨

sale or exchange

vant oswa echanj

sales tax

enpo sou lavant

salvage value

val¨¨ rekipere

sanction (noun)

sanksyon

savings and loan association

asosyasyon epay ak pr¨¨

savings bond

obligasyon depay

schedule (tax)

bar¨¨m (enpo)

scholarship

bous etid

school bonds

bon pou lek¨°l

seasonal unemployment

chomaj sezonye

section (administration)

seksyon (administrasyon)

securities

sekirite

Securities and Exchange Commission

Komisyon pou mache sekirite ak echanj

seize

sezi

seizure

sezi

self-employed worker

travay¨¨ endepandan

self-employment

travay endepandan

self-employment retirement plan

plan °ù±ð³Ù°ù¨¨³Ù travay endepandan

self-employment tax (SE tax)

enpo sou travay endepandan (SE tax)

semiweekly depositor

depozan chak de sem¨¨n

separate income (in a community property state)

revni separe (nan yon eta pwopriyete kominot¨¨)

separate maintenance

antretyen separe

separate property (in a community property state)

pwopriyete separe (nan yon eta pwopriyete kominot¨¨)

separation agreement

ak¨° separasyon

serve a summons

s¨¨vi yon konvokasyon

Service Center

Sant s¨¨vis

Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act)

Prepare tout kominote pou Lwa Amelyorasyon Retr¨¨t 2.0 (SECURE 2.0 Act)

settlement date

dat regleman an

severance pay

peman pou separasyon

share account (as in credit unions)

kont koperativ (tankou nan sendika kredi)

share-farming

jadinaj koperativ

shared responsibility payment

peman responsablite koperativ

shareholder

²¹°ì²õ²â´Ç²Ô¨¨

shares of stock

aksyon nan bous

sharing economy (gig economy)

ekonomi koperativ (ekonomi ti dj¨°b)

sheltered workshop

Lek¨°l pou moun andikape

short sale (real estate)

vann a pri bay (byen imobilye)

short-term

²¹°ì´Ç³Ü³Ù¨¨³¾

short-term payment plan

plan peman ²¹°ì´Ç³Ü³Ù¨¨³¾

sick leave

konje medikal

sick pay

peman pou maladi

single

²õ±ð±ô¾±²ú²¹³Ù¨¨

single-member LLC

LLC ki gen yon manm

small business

ti biznis

Small Business Administration (SBA)

Administrasyon Ti Biznis

Small Business Health Options Program (SHOP)

Pwogram Opsyon Sante Ti Biznis (SHOP)

small business owner

±è·É´Ç±è°ù¾±²â±ð³Ù¨¨ ti biznis

small business payroll tax credit for increasing research activities

Kredi enpo sou ±è±ð·É¨°±ô ti biznis pou ogmante aktivite rech¨¨ch

small business taxpayer

kontribyab ti biznis

small tax case procedure

pwosedi ti ka enpo

social security

sekirite sosyal

social security account

kont sekirite sosyal

social security benefits

benefis sekirite sosyal

Social Security Disability Insurance (SSDI)

Asirans Enfimite Sekirite Sosyal (SSDI)

sole proprietor

antrepriz endividy¨¨l

special assessment

enpozisyon espesyal

special withholding allowance

alokasyon espesyal pou prel¨¨vman

specific charge-off method

met¨°d dediksyon move d¨¨t

spouse/nonspouse

konjwen / pa konjwen

stablecoins

py¨¨s kryptonik estab

staking (digital assets)

epay (byen dijital)

staking activities (digital assets)

aktivite epay (byen dijital)

standard deduction

dediksyon estanda

standard mileage rate

to mileyaj estanda

State Children¡¯s Health Insurance Program (SCHIP)

Pwogram Asirans Sante Leta pou Timoun

state insurance agency

ajans asirans leta

state taxes

enpo leta

State Workforce Agency

Ajans Mend¨¨v Leta a

statute

lwa

statute of limitations

limit lalwa

statutory employee

anplwaye legal

statutory lien

restriksyon legal

stepchild

pitit konjwen

stock dividends

dividann aksyon yo

stock in trade (inventory)

aksyon nan biznis (±ð²Ô±¹²¹²Ô³Ù¨¨)

stock option plan

plan opsyon aksyon

stock purchase plan

plan acha opsyon

stockbroker

koutye labous

stocks (investment)

aksyon (envestisman)

straight-line depreciation

depresyasyon liney¨¨

streamlined installment agreement

ak¨° ±¹¨¨²õ³¾²¹²Ô senp

strike benefits

benefis gr¨¨v

student loan

pr¨¨ el¨¨v

subject to tax

enpozab

subject to U.S. income tax withholding

sij¨¨ a prel¨¨vman enpo sou revni ameriken

subject to withholding

sij¨¨ a prel¨¨vman

subsidy

sibvansyon

substantial equivalence test

t¨¨s ekivalans sibstansy¨¨l

substantial gainful activity

gwo aktivite pwofitab

substantial presence

prezans sibstansy¨¨l

summary of income and deductions

rezime revni ak dediksyon

summons

konvokasyon

Supplemental Nutrition Assistance Program (SNAP)

Pwogram Asistans Nitrisyon Siplemant¨¨ (SNAP)

Supplemental Security Income (SSI)

Revni Sekirite Siplemant¨¨ (SSI)

supplementary Medicare insurance for the aged

asirans siplemant¨¨ Medicare pou moun aje

support (personal)

sip¨° (p¨¨son¨¨l)

support test

t¨¨s sip¨°

supporting documents

dokiman sip¨° yo

supporting form

´Ú¨°³¾ sip¨°

surcharge

´Ú°ù¨¨ siplemant¨¨

surtax

enpo siplemant¨¨

surviving spouse

konjwen sivivan an

sustainable aviation fuel

kabiran avyasyon dirab

Systemic Advocacy (SA)

Defans sistemik (SA)

Systemic Advocacy Management System

Sist¨¨m jesyon defans sistemik

T

tab (information technology)

tab (teknoloji en´Ú¨°³¾asyon)

talking tax forms

´Ú¨°³¾ enpo vokal

tangible assets

byen tanjib

tangible personal property

byen p¨¨son¨¨l tanjib

tax (adjective)

enpo (adjektif)

tax account information

en´Ú¨°³¾asyon kont fiskal

tax auditor

odit¨¨ enpo

tax avoidance

evite enpo

tax base

baz enpo

tax benefit

avantaj fiskal

tax bill

²ú¨°»å·É´Ç enpo

tax bracket

tranch enpo

tax computation

kalkil enpo

tax computation worksheet

dokiman kalkil enpo

Tax Counseling for the Elderly (TCE)

Konseye Fiskal pou Moun Aje (TCE)

tax court

tribinal pou ka enpo

tax credit

kredi enpo

Tax Cuts and Jobs Act

Lwa sou travay ak rediksyon enpo

tax deductible

dediktib pou enpo

tax-deferred income

revni enpozab difere

tax dispute

diskisyon enpo

tax evasion

evazyon enpo

tax-exempt income

revni fiskal egzanpte

tax-exempt stated interest

±ð²Ô³Ù±ð°ù¨¨ fiskal ki egzante

tax exemption

egzanpsyon enpo

tax (for special funds or general revenue)

enpo (pou fon espesyal oswa revni jeneral)

tax forms

´Ú¨°³¾ enpo

tax-free zone

z¨°n san enpo

tax haven country

peyi abri fiskal

tax home

rezidans fiskal

tax household (ACA-related)

enpo fanmi an (Kons¨¨nan ACA)

tax incentive

ankourajman fiskal

tax liability

obligasyon enpo

tax loophole

febl¨¨s fiskal

tax on gambling winnings

enpo sou gen nan jw¨¨t aza

tax penalty

penalite fiskal

tax period

pery¨°d enpo

tax policy

met¨°d fiskal

tax preference items subject to minimum tax

atik preferans fiskal ki sij¨¨ a enpo minim¨°m

tax preparer

preparat¨¨ enpo

tax professional

pwofesyon¨¨l enpo

tax provision

kondisyon enpo

tax rate

to enpo

tax rate schedule

bar¨¨m to enpo

tax rebate

rab¨¨ enpo

tax relief

soulajman fiskal

tax relief for victims of terrorist attacks

soulajman enpo pou viktim atak teworis

tax return

deklarasyon enpo

tax shelter

abri fiskal

tax statement (bill)

relve fiskal (²ú¨°»å·É´Ç)

tax status

estati enpo

tax stimulus

estimilis enpo

tax table

tablo enpo

Tax Topics

Sij¨¨ Enpo

tax treatment (of community income)

tretman enpo (revni kominote)

tax treaty

trete fiskal

tax withheld at source

enpo prelve nan sous la

tax year

ane enpo

taxable

enpozab

taxable benefits

avantaj enpozab

taxable bond

bon enpozab

taxable income

revni enpozab

taxable stocks

aksyon enpozab

taxable year

ane anpozab

taxpayer

kontribyab

Taxpayer Advocacy Panel

Pan¨¨l Defans Kontribyab

Taxpayer Advocate

Defans¨¨ kontribyab

Taxpayer Advocate Service (TAS)

S¨¨vis Defans¨¨ Kontribyab (TAS)

Taxpayer Assistance Center (TAC)

Sant Asistans Kontribyab

taxpayer identification number (TlN)

nimewo idantifikasyon kontribyab

Taxpayer Protection Program (TPP)

Pwogram pwoteksyon kontribyab (TPP)

taxpayer rights

dwa kontribyab

technical school

lek¨°l teknik

Telecommunications Relay Services (TRS)

S¨¨vis rel¨¨ telekominikasyon (TRS)

Temporary Assistance for Needy Families (TANF)

Asistans Tanpor¨¨ pou Fanmi ki nan Nesesite (TANF)

temporary seasonal workers

travay¨¨ sezonye tanpor¨¨

tenancy by the entirety

lokasyon an antye

tenancy in common

pwopriyete an komen

tenant

±ô´Ç°ì²¹³Ù¨¨

tenant-stockholder

±ô´Ç°ì²¹³Ù¨¨ ²¹°ì²õ²â´Ç²Ô¨¨

tentative credit

kredi tantatif

term (time)

limit (tan)

testament

testaman

theft

±¹¨°±ô

third party

l¨°t moun, ty¨¨s pati

third-party designee

l¨°t moun yo deziye

third-party payer

ty¨¨s pati ki peye

tiebreaker rules

r¨¨g pou jere egalite

tie-breaking rule

r¨¨g ki jere egalite

time basis

baz tan

tip (advice)

kons¨¨y (kons¨¨y)

tip (gratuity)

poubwa, tep (poubwa)

tips deemed to be wages

poubwa yo konsidere k¨°m ²õ²¹±ô¨¨

toll

peyaj

toll call

²¹±è¨¨±ô peyaj

toll-free number

nimewo gratis

total tax due

total enpo ki dwe

totalization agreement

ak¨° totalizasyon

townhouse

kay nan vil

trade (noun)

kom¨¨s (non)

Trade Adjustment Assistance (TAA)

Asistans Ajisteman Kom¨¨syal (TAA)

Trade Adjustment Assistance (TAA) benefits

Benefis Asistans Ajisteman Kom¨¨syal (TAA)

Trade Adjustment Assistance (TAA) participants

Patisipan Asistans Ajisteman Kom¨¨syal (TAA)

trade, exchange (verb)

kom¨¨s, echanj (v¨¨b)

trade name

non kom¨¨s

trade or business

kom¨¨s oswa biznis

trade readjustment assistance

asistans reyajisteman kom¨¨syal

trader

machann

trailer

³Ù°ù±ð±ô¨¨

trainee

±ð²õ³Ù²¹Âᨨ

training

´Ú¨°³¾asyon

transcript

°ù±ð±ô±¹±ð»å²Ô¨°³Ù

transfer

³Ù°ù²¹²Ô²õ´Ú¨¨

transferee

²ú±ð²Ô±ð´Ú¾±²õ²â¨¨ ³Ù°ù²¹²Ô²õ´Ú¨¨ a

transferor (trusts)

moun ki f¨¨ ³Ù°ù²¹²Ô²õ´Ú¨¨ a (fidisi)

travel allowance

alokasyon vwayaj

travel expenses

depans vwayaj

traveling salesperson

vand¨¨ vwayajan

Treasury bill

N¨°t trez¨°

Treasury bond

Trez¨° kosyon

Treasury Department (U.S.)

Depatman Trez¨° (Ozetazini)

Treasury Inspector General for Tax Administration (TIGTA)

Enspekt¨¨ Jeneral Trez¨° pou Administrasyon Fiskal (TIGTA)

Treasury note

N¨°t trez¨°

treaty-based return position disclosure

divilgasyon pozisyon deklarasyon ki baze sou trete

truck

kamyon

truck-tractor

kamyon trakt¨¨

trust

fidisi

trust company

konpayi fidisi

trust fund

k¨¨s fidisy¨¨

trustee

²¹»å³¾¾±²Ô¾±²õ³Ù°ù²¹³Ù¨¨

tuition

ekolaj

U

uncollected FICA tax

enpo FICA ki pa kolekte

underpayment

peman ki pa ase

underreported taxes

enpo yo pa rap¨°te

underwriter (securities)

±ð±¹²¹±ô²â²¹³Ù¨¨

undistributed earnings

pwofi ki pa distribye

undue hardship

tw¨°p difikilte

unearned income

revni ki pa merite

unemployment

chomaj

unemployment compensation

konpansasyon pou chomaj

unemployment tax

enpo chomaj

union

sendika

United States¨CMexico¨CCanada Agreement (USMCA)

Trete ant Etazini-Meksik-Kanada (USMCA)

university

¾±²Ô¾±±¹¨¨²õ¾±³Ù±ð

unpaid balance

montan ki pa peye

untaxed (before taxes)

ki pa enpozab (anvan enpo)

untaxed (tax free)

egzan enpo

upward mobility program

pwogram ´Ú¨°³¾asyon pou devlopman

U.S. Citizenship and Immigration Services (USCIS)

S¨¨vis sitway¨¨nte ak Imigrasyon Ozetazini (USCIS)

U.S. District Court

Tribinal Distri Ozetazini

U.S. Military Health Care System

Sist¨¨m swen sante milit¨¨ Ozetazini

U.S. national

Sitwayen ameriken

U.S. Postal Service

S¨¨vis Lap¨°s Ozetazini

user fee

´Ú°ù¨¨ itilizasyon

utilities

s¨¨vis piblik

V

valuation

valyasyon

van

°ì²¹³¾²â´Ç²Ô¨¨³Ù

virtual currency

lajan vity¨¨l

voice prompts

mesaj vokal

voluntary compliance

°ì´Ç²Ô´Ú¨°³¾¾±³Ù±ð volont¨¨

Volunteer Income Tax Assistance (VlTA)

Volont¨¨ pou Asistans Enpo sou Revni

W

wager

paryaj

wages

²õ²¹±ô¨¨

wages (daily)

²õ²¹±ô¨¨ (chak jou)

waiting period

pery¨°d datant

waiver (done by the taxpayer)

dispans (f¨¨ pa kontribyab la)

waiver of the enrollment in training requirement

egzanpsyon nan obligasyon enskripsyon ´Ú¨°³¾asyon an

wash sale

vant ak acha yon menm aksyon

web page

paj w¨¨b

website

sit ent¨¨n¨¨t

welfare

²ú²â±ð²Ô²Ô¨¨³Ù

welfare recipient

²ú±ð²Ô±ð´Ú¾±²õ²â¨¨ ²ú²â±ð²Ô²Ô¨¨³Ù

whistleblower

»å±ð²Ô´Ç²Ô²õ²â²¹³Ù¨¨

wholesale

vant an gwo

will (legal document)

testaman (dokiman legal)

windfall profits

pwofi aksidant¨¨l

wire transfer

³Ù°ù²¹²Ô²õ´Ú¨¨ elektwonik

withheld tax

enpo ki te prelve

withholding allowance

alokasyon prel¨¨vman

withholding of tax

prel¨¨vman enpo

withholding of tax at source

prel¨¨vman enpo nan sous la

work for oneself

travay pou t¨¨t li

Work Incentive Program

Pwogram pou Ankouraje Travay

work opportunity credit

kredi op¨°tinite travay

workers¡¯ compensation

konpansasyon travay¨¨

workfare payments

peman travay

working day

jou travay

working hours

l¨¨ travay

worksheet

fichye

worldwide income

revni nan lemonnantye

worthless security

sekirite san val¨¨

write-in adjustment

ajisteman pou rediksyon

write-off (accounting)

rediksyon nan kont (kontablite)

Y

yearly rate

to any¨¨l

yield

sede

yield to maturity (bonds)

randman jiska matirite (kosyon)

Z

ZIP code

kod postal