??? 850 (EN-KR) (09/2023), English- Korean Glossary of Tax Words and Phrases

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??? 850 (EN-KR) (09/2023), English- Korean Glossary of Tax Words and Phrases

???: 9? 2023

??? 850 (EN-KR) - ?? ??

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This glossary was 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 Korean-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. �ٴǲԡ�� 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.

Visit 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.�ٴǲԡ�� resubmit requests you��ve already sent us. You can get forms and publications faster online.

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?? ???? IRS? Tax Forms and Publications Division (?? ?? ? ??? ??)? ??????. ? ???? ?? ?? ?? ??? ??, ?? ?? ? ??? ?? ? IRS?? ??? ??? ??? ?? ??? ??? ????? ?? ???? ???????.

? ???? ??? ??? ??? ????? ???? ?? ? ??? ?? ?? ??? ???? ???? ??? ????.

? ???? ?? ??? ??? ??? ?? ???? ? ?? ?? ??, ??, ? ??? ??? ??? ?? ??????? ????? ????. ?? ??? ??? ???? ??? ??? ?? ??? ??????, ?? ??? ?? ?? ??? ??, ??, ??? ??? ?? ??? ??? ?? ?????. ???? ???? ?? ??, ??, ?? ??? ????? ??? ????.

?? ? ??.

? ???? ?? ?? ? ?? ???? ?? ??? ?????,

IRS.gov/FormComments(??)? ?? ??? ?? ? ????.

?? ??? ??? ?? ? ????:

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

??? ? ??? ????? ??? ?? ???, ??? ??? ??? ????? ?? ??, ?? ? ???? ??? ? ??? ??? ?? ? ????. ?? ??? ?? ??, ?? ??? ?? ???? ??? ????.

?? ??, ?? ? ??? ??.

IRS.gov/Forms?? ?? ? ?? ?? ??, ??, ? ???? ????????.

?? ??, ?? ? ??? ????.

IRS.gov/OrderForms? ???? ?? ??, ?? ? ???? ??????. ?? ??? ?? ? ??? ????? 800-829-3676?? ??????. IRS? ??? ? ?? ?? ? ???? ??? ??? ? ???. ?? ??? ??? ?? ???? ????. ????? ? ??? ?? ? ???? ?? ? ????.

English to Korean

????

A

abandoned spouse: ??? ???
abandonment: ??, ??
abandonment clause: ?? ?? (?????, ?? ??? ??? ???? ??)
abatement: ??
ability to pay: ?? ??
absorption rate: ??? (??? ??? ?? ?? ?? ???)
abusive tax shelter: ??????
Accelerated Cost Recovery System (ACRS): ?? ?? ?? ???
accelerated depreciation: ????
acceptance agent: ?? ???
according to our records: ??? ??? ???
account: ??, ??
account statement: ?? ???, ?? ???
accountable plan: ?? ?? ??
accountant: ???, ????
accounting method: ???? ??
accounting period: ????
accounts payable: ?? ???
accounts receivable: ?? ???
accrual: ????
accrual accounting: ???? ??
accrual method: ???? ???? ??
accrued income: ????
accrued interest: ?????
accrued taxes: ?????
accuracy-related penalty: ??? ?? ???
acknowledgement file: ?? ??
activity engaged in for a profit: ?? ??
activity not engaged in for profit: ?? ??? ?? ??
actually or constructively: ??? ?? ?????
additional child tax credit (ACTC): ?? ?? ????
additional taxes on qualified plans (including IRAs) and other tax-favored accounts: ?? ?? (IRA? ????) ? ?? ?? ?? ??? ?? ?? ??
adjusted gross income (AGI): ??? ???, ?????
adjusted itemized deductions: ??? ??? ??
adjusted tax basis: ??? ?? ??
adjustment: ?? ??
adoption agency: ?? ??
adoption agency fees: ?? ?? ???
adoption tax credit: ?? ????
adoption taxpayer identification number (ATIN): ?? ??? ?? ??
advance payment: ??
advanced premium tax credit: ??? ??? ????
advocate: ??? ???
affidavit: ???
after-tax basis: ?? ??
age test: ?? ???
agency: ??
agency (contractual): ???? (????)
agent (contractual): ??? (????)
agent-driver: ???-???
agreement: ??, ??
Airline Deregulation Act of 1978 Program: 1978? ??? ????? ????
airdrop: ???? (?????)
Alaska Permanent Fund: ???? ?? (??) ??
alien individual: ???
alien resident card: ??? ??
alimony: ???
allocate (verb): ???? (??)
allocation: ??, ??
allowances (W-4): ?? ?? (W-4)
Alternate Trade Adjustment Assistance (ATAA): ?? ?? ?? ??? ?? ??
alternative basis: ?? ??
alternative fuel vehicle refueling property credit: ?? ?? ?? ?? ?? ???
alternative minimum tax: ?? ???
alternative motor vehicle: ?? ???
alternative motor vehicle credit: ?? ??? ???
alternative tax: ?? ??
amended tax return: ??? ?? ???
amended U.S. individual income tax return: ??? ?? ?? ??? ???
American opportunity tax credit: ??? ?? ????
American Rescue Plan Act of 2021 (ARP): 2021? ??? ?? ??
amortizable premium on taxable bonds: ???? ??? ???? ??
amortized bond premium: ???? ?? ??
amount realized: ??? ?? (?? ??? ??? ?? ??)
announcement: ??, ??, ??
annual income: ?? ??
annual leave: ?? ??, ??
annualized income installment method: ??? ?? ??
annuity: ??
annuity bond: ?? ??
appeal (noun): ??, ??(??)
appeal rights: ???
appeal (verb): ????, ??? ????(??)
applicable large employer (ALE): ?? ??? ???
applicant: ???
application for a social security card: ?????? ???
application for IRS individual taxpayer identification number: IRS ?? ??? ?? ?? ???
application for taxpayer identification number for pending U.S. adoptions: ?? ?? ?? ?? ??? ?? ?? ???
appraiser: ???
appreciation (increase): ?? (??)
apprentice: ???
arbitrators: ???, ???
Archer MSA: Archer MSA (?? ???? ?? ????? ??? ? ?? ?? ??)
Archer MSAs and long-term care insurance contracts: Archer MSA ???? ??? ???? ?????? (?? ??? ??? ?? ???? ??)
area code: ?? ??
armed forces�� tax guide: ??? ?? ??
arrangement: ??, ??? ?? (?: ??, ??, ?? ?? ??? ?)
arrears: ??, ???
as-you-go basis: ???? ?? (????? ??)
assess: ??, ????
assessed self-employment tax: ??? ????
assessment of tax: ??? ??
asset forfeiture: ?? ??
assets: ??
assignee: ???
attachment: ??
attest (verb): ???? (??)
attestation clause (noun): ?? ?? (??)
attorney-in-fact: ???
audit: ??, ??
Audit Division: ???
audit of a return: ?? ??
auditor: ???, ???
authenticate: ????
authorized IRS e-file provider: ??? IRS ???? ??? (?? ?? ?? ???)
auto tag: ?? ???
average tax rate: ?? ??
award (prizes and awards): ? (?? ? ??)

B

back taxes: ?? ??
backpay: ?? ??
backslash (information technology): ???? ��\�� (IT)
backup withholding: ?? ????
bad debt: ????
balance: ??
balance sheet: ?????
bank failure: ?? ??
bank statement: ?? ???
bankruptcy: ??, ??
bankruptcy estate: ?? ??
barter: ????, ????
barter exchange (noun): ???? ???
bartering income: ????, ?? ?? ??? ?? ??
base cost: ?? ??, ?? ??
basis: ??, ??
battery storage technology: ??? ?? ??
beneficiary: ???, ???
benefits: ??
bequest: ??, ??, ??
bill: ???, ???, ???
boilerplate: ???? ?? ?? ?? ??, ??
bona fide: ???
bona fide resident: ??? ???
bond: ??
bond discount: ?? ??
bond for payment of tax: ?????? ??
bond income: ?? ??
bond premium: ?? ??? ??? (??? ?? ??? ???? ??? ??)
bond retirement: ?? ??
bonus: ???
bonus depreciation: ?? ????
bookkeeper: ?? ???, ???
bookmark (information technology): ??? ???? (IT)
borrower: ???
box: ??, ??? ?? ??
bracket (tax): ?? (??)
branch: ??, ??, ??
breach of contract: ?? ??
bring an action: ??? ????, ????, ????
broker: ???
browser: ???? ????
Bureau of the Fiscal Service: ??????
bus: ??
business: ??, ??
business expenses: ?? ??, ?? ??
business gifts: ??? ??
business loss: ?? ??
business property: ??? ??
business trust: ?? ??
by-product: ???

C

C corporation: C ??
cafeteria plan: ????? ?? (????, ?? ? ??? ??? ??? ? ?? ??? ?? ?? ?? ).
calendar year: ?? ??, ??
canceled debt: ??? ??
candidate for a college degree: ?? ?? ???, ?? ?? ???
capital assets: ??, ??
capital base: ?? ??
capital expenditures: ?? ??
capital gain: ????, ????
capital gains tax: ?? ???, ?????
capital investment: ????, ???? ??
capital loss: ?? ??
capital turnover: ?? ??(?)
carryback: ??
carryback loss: ?? ?? ??
carry on a trade or business: ???? ??? ????
carryover: ??
carryover loss: ??? ???? (??? ?? ???? ??? ?? ??? ??)
cash: ??, ??
cash basis: ?? ??
cash disbursement: ????
cash flow: ?? ???, ????, ????
cash method: ???? ?? (?? ??? ???? ???? ??. )
cash withdrawal: ?? ??
cashier��s check: ?????, ??? ?? (??????)
casualty: ?? , ??
casualty loss: ?? ??
catch-up contribution: ?? ??
certain government payments: ??? ?? ???
certificate of accuracy: ??? ???
certificate of alien claiming residence in the United States: ?? ??? ???? ???? ?????
certificate of compliance: ??, ?? ???
certificate of deposit (CD): ???????
certificate of discharge: ?? ??
certified copy: ???
certified mail: ?? ??
certified public accountant: ?????
charitable contribution: ?? ???
charitable organization: ????
checking account: ????, ???? ??
child care; childcare: ??, ??
child support: ???? ??? (???? ?? ?? ?? ??? ??? ???? ?? ?? ???)
child tax credit (CTC): ?? ????
child with special needs: ???? ??
Civil Service Retirement System (CSRS): ??? ?? ???
claim: ??, ??
claim of right: ???
clean vehicle tax credit: ?? ?? ????
clergy: ???
clerical error: ?? ??
click (verb) (information technology): ?? (??) (IT)
closer connection to a foreign country: ??? ? ??? ??
co-worker: ?? ??
COBRA premium assistance payments: COBRA ??? ???
coding: (???) ??? (?? ?? ??? ??? ??? ??? ?)
collect (bring in revenue): ??, ?? (???)
collect (demand payment): ??, ?? (?? ??)
Collection Appeals Program (CAP): ?? ?? ???? (CAP)
Collection Division: ???
collection due process hearing: ?? ?? ?? ???
college: ??
Combat-Injured Veterans Tax Fairness Act of 2016: 2016? ?? ?? ???? ?? ???
combat pay: ?? ??
combat zone: ?? ??
Combined Annual Wage Reporting System: ?? ?? ?? ?? ???
commission-driver: ??? ? ??? ???? ?? ???
Commissioner of the Internal Revenue Service: ????
commodities: ??
common carrier: ?? ?? ??, ?? (??, ??, ????? ? ????? ??? ? ??)
common law: ???, ???
common-law employee: ????? ?? (???? ??? ???? ?? ?? ?????? ??? ??? ? ??)
common-law marriage: ????? ?? (????? ???? ???? ???? ??), ???
community income: (???) ?? ?? (?? ?? ? ??? ??? ?? ??? ??? ??? ???)
community property: (???) ?? ?? (?? ??? ?? ??? ?? ?? ??? ? ???.)
commute (verb): ??? ?? (??)
commuter: ???
commuting: ??
compensation: ??, ??
compensation for injuries: ?? ??
competent authority: ????
complaint: ??, ??
compliance: ??, ??
compute: ????, ????
computer processed, computerized: ???? ????, ????
condominium: ??, ?????
conduct of a U.S. trade or business: ?? ?? ?? ?? ??
confidential: ??
Conservation Reserve Program (CRP): ??????
consignment: ??
Consolidated Omnibus Budget Reconciliation Act (COBRA): ?????????
constructive receipt: ??? ??
contest prize: ??
contingent interest: ??? ??
contribution: ??, ???
contribution to capital: ??? ??
cooperative housing corporation: ?? ?? ??
corporate tax: ???
corporation: ??, ????
cost of goods sold (COGS): ????
court costs: ?? ??
court order: ?? ??
cover by insurance: ??? ???
coverage: ????
coverage household: ???? ??
Coverdell education savings account: ??? ???? (Coverdell ????? ???? ???? ???? ????. ???? ?, ??, ?? ???? ??? ? ???, ?? ???. ??? ???? ??? ? ?? ????)
covered security: ?? ??
credit bureau: ???? ??
credit for child care (childcare) expenses: ?? ??? ???
credit for other dependents (ODC): ?? ???? ???
credit for the elderly or the disabled: ?? ?? ??? ???
credit life insurance: ??? ??? ?? ?? (??? ????? ??? ???? ?? ????) ???
credit one��s account: ??? ??
credit reduction rate (FUTA): ??? ??? (?? ?? ???? ????)
credit union: ?? ??
criminal prosecution: ?? ??
cryptocurrency: ?? ??
currency transaction report: ?? ?? ???
currency transaction report by casinos: ???? ?? ?? ???
currently not collectible: ?? ?? ??
custodial parent: ???? ?? ??
customer outreach program: ?? ?? ?? ????
customs duties: ??

D

data: ???
data bank: ?? ??, ??? ??
data breach: ??? ??
data entry (in a computer): ?? ?? (????)
data transmission: ??? ??
daycare center: ???
de minimis (minimal) benefits: ??? (??) ??
de minimis presence: ??? ??
dealer (commercial): ??? (?? ???)
dealer (securities): ??? (??), ??????
death benefit: ?? ??, ?? ???
death certificate: ?? ???
decedent: ???
declining balance depreciation: ?? ?? ?? ????
decree (judicial, final): ?? (????, ???), ??
decree (not final): ?? (? ???)
deduction: ?? ??
default: (??) ???, ??
deferred compensation plan: ?? ?? ?? (?? ?? ??? ?? ??????? ???? ??? ?? ??)
deferred income: ?? ??
deferred payment: ?? ??
deferred taxes: ?? ??
deficiency notice, notice of deficiency: ??? ???
delinquent payments: ?? ???
delinquent return: ??? ???
delinquent taxes: ??? ??, ?? ??
delinquent taxpayer: ?? ???
demand for payment: ?? ??
denial letter, denial notice: ?? ??, ?? ??
Department of Health and Human Services: ?? ?????
Department of Homeland Security (DHS): ?? ???
Department of Labor (DOL): ???
Department of the Treasury (U.S): ?? ???
Department of Veterans Affairs (V.A): ???
departure permit: ?? ???
dependency test: ???? ?? ???
dependent: ????
dependent care assistance payments: ?? ? ?? ???
dependent care expenses: ???? ?? ??
depletion: ??(?), ??, ????
deposit period ending on (month, day, year): ?? ?? ??? (?, ?, ?)
depositor: ???
depreciable property: ???? ?? ??
depreciation: ????
digital asset: ??? ??
digital asset in a wallet: ???? ?? ??? ??
direct debit: ?? ??
direct debit installment agreement: ?? ?? ?? ?? ??
direct deposit: (?? ??) ?? ?? (??? ?? ???)
disability benefits: ?? ??
disability income exclusion: ?? ?? ??
disability payments: ?? ???
disabled: ???, ??? ?
disaster: ??
disaster relief: ?? ??
discharge: ??
disclosure: ??, ??
disposition (of property): ??, ??, ?? (???)
disregarded entity: ??? ???
distribution: ??, ??, ???
distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.: ?? ??, ?? ??, ?? ?? ?? ?? ??, IRA, ?? ?? ?????? ???
distributive share (partnership): ??? ? (????)
dividend equivalent payments: ?? ?? ???
dividend income: ??? ??
dividends: ???
division (administration): ?, ? (???)
divorce decree: ?? ???
doing business as (DBA): ???
domestic partnership: ?? ????
domestic production activity: ?? ?? ??
donation: ??
double taxation: ?? ??
download (information technology): ????
draft: ???
dual-status alien or dual resident alien: ?? ?? ??? ?? ?? ???
dual-status return: ?? ?? ???
dual-status taxpayer: ?? ?? ???
dual-status year: ?? ?? ??
due diligence: ??? ??, ?? ??
dues (union): ?? (?????)
dwelling: ?? ?, ??

E

e-file (efile): ?? ??, ?? ??
early distribution: ?? ??
earned income: ?? ??
earned income credit (EIC): ?? ?? ???
earned income tax credit: ?? ?? ????
earned income test: ?? ?? ??? (????? ??? ?? ? ????? ?? ????? ?? ? ???? ???? ????)
earning capacity: ?? ?? ??
education credits: ??? ???
effectively connected income: ????? ??? ??
elderly: ??, ???
election worker: ?? ???
Electronic Federal Tax Payment System (EFTPS): ??? ?? ?? ?? ???
electronic filing (e-file or efile): ?? ??, ?? ??
electronic filing identification number (EFIN): ?? ?? ?? ??(EFIN)
electronic funds withdrawal (EFW): ?? ?? ?? (EFW)
electronic report of tips: ? ??? ?? ?? ??
electronic return originator (ERO): ?? ??? ??? (ERO)
electronic service: ?? ?? ???
elementary school: ????
eligibility requirements: ?? ??
email: ???
employee: ??
employee benefits: ?? ??
employee retention credit: ?? ?? ???
employee savings plan: ?? ?? ??
employee tax: ??? (??? ???? ???? ?? �C ??, ??? ???, �C ?????, ?)
employee��s daily record of tips: ??? ?? ? ??
employee��s daily record of tips and report to the employer: ??? ?? ? ??? ????? ??
employee��s report of tips to employer: ????? ???? ??? ? ???
employer (adjective): ???? (???)
employer (noun): ??? (??)
employer health plan: ??? ???? ??
employer identification number (EIN): ??? ?? ?? (EIN)
employer tax: ??? (???? ????? ??? ???? ???? ??)
employer��s supplemental tax guide: ???? ?? ?? ??
employment agency: ?? ???, ?????
employment agency fees: ?? ???
employment related: ??? ???
employment taxes: ??? (??? ???? ??? ?? ??? ??? ?? ??? ???? ?? ??)
enact: ??? ????, ????
endowment: ???? ?? ??, ??
energy efficient home improvement credit: ??? ?? ?? ??? ???
enforced collection action: ?? ?? ??
enforcement of the law: ?? ??
enrolled agent: ?? ???
enter (data in a computer): ???? (???? ???)
entertainment expenses: ???
entry (on a return): ???? (?? ????)
equitable relief: ??? ??? (?? ?? ??? ??, ???? ??? ???? ?? ???)
equity (in property): (??? ???) ?? ?? (???)
escrow: ????
escrow account: ???? ??
escrow funds: ???? ??
estate: ??, ??
estate tax: ???
estimated tax: ???
estimated tax payments: ??? ??
estimated useful life: ?? ????
examination (of a tax return): ??, ?? (?? ????)
excess contribution: ?? ???
excess gains: ?? ??
exchange, trade (verb): ??, ?? (??)
exchange of like-kind property: ?? ??? ??
exchange visitor: ?? ???
excise taxes: ?? ???
exclusion of income for bona fide residents: ?? ???? ?? ?? ??
executor: ??? (??? ?? ???)
exempt individual: ??? ??
exemption: ??
exemption certificate number: ?? ?? ??
exemption from withholding: ????? ?? ??
exemptions, standard deduction, and filing information: ??, ?? ?? ? ??? ?? ??
expatriation tax: ?? ?? ??
experience rate: ?? ???
expire: ????, ???, ??? ??
extended active duty: ?? ?? ??

F

face value: ????
failure to deposit: ???
failure to file penalty: ??? ???
failure to pay penalty: ?? ???
fair market value (FMV): ?? ?? ??
fair rental price: ?? ???
fair rental value: ?? ?? ??
family size: ?? ??
farm: ??
farm income: ?? ??
farm operator: ?? ???
farm worker: ?? ???
farmer: ??, ?? ???
farming: ??, ??
fax: ??
Federal District Court: ?? ?? ??
Federal Employees Health Benefit Program: ?? ??? ?? ?? ????
federal income tax return: ?? ??? ???
Federal Insurance Contributions Act (FICA): ?? ?? ???
Federal Payment Levy Program (FPLP): ?? ??? ?? ????
federal tax lien: ??? ????, ???
federal tax on special fuels: ?? ??? ?? ???
federal taxes: ?? ??
Federal Trade Commission (FTC): ???????
Federal Unemployment Tax Act (FUTA): ?? ????
Federal Unemployment Trust Fund: ?? ?? ?? ??
federal use tax on civil aircraft: ?? ???? ?? ?? ???
feedback: ?? (??, ???? ?? ??)
fees: ???, ??
fellowship: ???, ???
fiat currency: ?? ??
field examination (audit): ?? ?? (??)
file a tax return: ?? ??? ??
file jointly: ???? ??
file separately: ??? ??
file your return on or before (month, day, year): (?, ?, ??) ?? ?? ?? ??? ?? ???? ??????
filing of return: ???? ??
filing status: ??? ??
finance charge: ?? ???, ??
financial analysis: ?? ??
Financial Crimes Enforcement Network (FinCEN): ?? ?? ???
financial institution: ?? ??
financial statement: ?? ??
financially disabled: ??? ??? ??
fine (noun): ???, ??? (??)
first-time homebuyer credit: ? ?? ??? ???
fiscal year: ?? ??
fishing income: ?? ??
fixing-up expenses: ?? ??
flexible-benefits plan: ??? ?? ?? (?? ??? ???? ?? ??, ?? ???? ???? ?? ? ?? ?? ??)
flexible-spending plan: ??? ?? ?? (???? ??? ??? ?? ?? ??? ????? ???? ??? ???, ?? ?? ?? ? ????? ??? ? ?? ??)
flow-through entity: ?????? ???
follow up: ?? ??
food stamps: ?? ??? (???? ?? ???)
for your records: ??? ??? ???
foreclosure (mortgage): ??? ??
foreign account: ?? ??
foreign assets: ?? ??
foreign currency: ??
foreign earned income: ?? ?? ??
foreign earned income exclusion: ?? ?? ?? ??
foreign employee: ?? ??
foreign financial asset: ?? ?? ??
foreign government: ?? ??
foreign housing deduction: ?? ??? ??
foreign tax: ?? ??
foreign tax credit: ?? ?? ???
foreign travel: ?? ??
form letter: (????) ??? ??
forms:: ???:
940 Employer��s Annual Federal Unemployment Tax Return: 940 ???? ?? ?? ?? ?? ???
941 Employer��s Quarterly Federal Tax Return: 941 ???? ??? ?? ?? ???
943 Employer��s Annual Tax Return for Agricultural Employees: 943 ?? ???? ?? ???? ?? ?? ???
1040-ES Estimated Tax for Individuals: 1040-ES ??? ?? ??
1040 U.S. Individual Income Tax Return: 1040 ?? ?? ??? ???
1040�CNR U.S. Nonresident Alien Income Tax Return: 1040�CNR ?? ???? ??? ???
2290 Heavy Highway Vehicle Use Tax Return: 2290 ??? ?? ???? ??? ???
2848 Power of Attorney and Declaration of Representative: 2848 ??? ? ??? ??
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business: 8300 ?? ?? ?? ?? 1?? ??? ?? ?? ??
8849 Claim for Refund of Excise Taxes: 8849 ?? ???? ?? ?? ??
Schedule A (Form 1040): ??? A (?? 1040)
Schedule H (Form 1040) Household Employment Taxes: ??? H (?? 1040) ?? ??? ???
SS-4 Application for Employer Identification Number: SS�C4 ??? ?? ?? ???
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes: SS�C8 ?? ???? ???? ?? ?? ??? ??
W-2 Wage and Tax Statement: W-2 ?? ? ?? ???
W-3 Transmittal of Wage and Tax Statements: W-3 ?? ? ?? ???? ??
W-3c Transmittal of Corrected Wage and Tax Statements: W-3c ??? ?? ? ?? ???? ??
W-4 Employee��s Withholding Allowance Certificate: W-4 ??? ???? ??? ??
W-4P Withholding Certificate for Periodic Pension or Annuity Payments: W-4P ?? ?? ?? ?? ?? ?? ??? ???? ???
W-7 Application for IRS Individual Taxpayer Identification Number: W-7 IRS ?? ??? ?? ?? ???
W-9 Request for Taxpayer Identification Number and Certification: W-9 ??? ?? ?? ? ??? ??
foster child: ?? ???
founder (of a trust): ??? (???)
franchise: ?? ?? ?? ??, ???
franchise tax: ???, ???, ???
Free ob��: ?? ??
fringe benefits: ?? ??
frivolous tax return: ??? ?? ???
full-time employee: ??? ??, ?? ??
full-time student: ??? ??
full-time work: ???
furnace (heating unit): ??? (?? ??)

G

gainful employee: ?? ??
gainful employment: ???
gambling winnings: ?? ???
garnishments: ?? ??
general partner: ?? ???
generation-skipping transfer: ?? ?? ??
geographical basis: ??? ??
geothermal well: ??? ?? ??
gift: ??, ??
gift tax: ???
golden parachute agreement: ??? ??? ??
goodwill: ???
governing instrument: ?? ??
grace period: ?? ??, ?? ??
grant (noun): ??? (??)
grantor (of a trust): ???, ???
green card: ???, ????
green card test: ??? ???
gross income: ???
gross proceeds: ???
gross profit: ?? ???, ???
gross receipts: ? ??
group health plan: ?? ????
group life insurance: ?? ????
group-term life insurance: ????????
guarantee of indebtedness: ?? ??
guaranteed issue: ?? ??, ??? ?? (???? ??? ??? ? ???? ???? ?)
guardian: ???

H

halfway house: ?? ?? ??
handicapped: ??? ??
handout: ??? ???? ?? ?, ?, ?? ?? ?? ??? ???
hard fork (digital assets): ?? ?? (??? ??)
hardship case: ??? ?? (??, ??, ?? ?? ??? ?? ??? ?? ?? ???? ??? ??)
head of household: ???
health benefits: ?? ??
health care: ?? ??
health coverage: ?? ?? ????
health coverage exemption: ???? ??
health coverage tax credit (HCTC): ?? ?? ????
health insurance: ?? ??
health insurance marketplace: ?? ?? ??
health insurance policy: ?? ?? ????
hearing aid: ???
hearing impaired: ?? ??
heavy highway vehicle use tax return: ??? ???? ?? ??? ??
high school: ????
highway use tax: ???? ???
hobby loss: ?????? ?? ??
holder: ???, ???
holder of record: ?? ??? (??, ?? ?? ??? ??, ??. ?? ???? ? ??, ?? ?? ??? ?? ???? ??? ?? ??? ????? ??)
holding period: ?? ??
holiday: ???
home: ??, ??
Home Affordable Modification Program (HAMP): ?? ?? ?? ????
home energy audit: ?? ??? ??
home loan: ?? ??,
homeland security: ?? ??
homepage (information technology): ????
homeworker: ?? ???, ???
hospital insurance benefits tax (Medicare): ?? ?? ?? ?? (????)
houseboat: ??? ?? (??? ???? ??)
household: ??, ??, ??
household appliances: ????
household employer��s tax guide: ?? ???? ?? ??
household employment taxes: ?? ??? (?? ???? ?? ????? ??. ??????, ??? ??, ??? ?? ??? ?? ?)
household income: ?? ??
housewife: ????, ????
housing allowance: ?? ??

I

identity protection PIN (IP PIN): ?? ?? PIN
Identity Protection Specialized Unit (IPSU): ?? ?? ???
identity theft: ?? ??
immigrant status: ??? ??
immigration status: ?? ??
impose a tax: ??? ????
in-law: ??, ???? ?? ??
income: ??
income averaging: ?? ?? ??
income from sources outside the U.S.: ???? ?? ??
income-producing property: ?? ?? ??
income-splitting: ?? ??, ?? ??
income statement: ?????
income subject to tax (taxable income): ???? ?? (????)
income tax: ???
incur (a penalty): ???? (????)
incur (expense): ?? (??)
incur (obligation): ?? ?? (??, ?? ?)
independent contractor: ??? ???, ????
individual estimated tax: ?? ?? ??
individual income: ?? ??
individual income tax: ?? ???
individual retirement account: ?? ?? ??
individual retirement arrangement (IRA): ?? ?? ?? (??)
information return: ?? ???
information to claim certain credits after disallowance: ?? ? ?? ??? ??? ?? ??
inheritance: ?? ??, ??, ??
inheritance tax: ???
initial markup: (??? ??) ?? ???
injured spouse claim: ?? ??? ??
injury: ??
innocent spouse: ??? ???
innocent spouse relief: ??? ???? ?? ??
input: ???? (???? ???)
insolvency: ?? ??
installment: ??, ??
installment agreement: ?? ?? ??
insulation: ??
insurance broker: ?? ???
intangible assets: ?? ?? (???, ??? ?)
Interactive Tax Assistant (ITA): ??? ?? ??(ITA)
interest: ??
interest holder (in property): ?? ??? (?? ?? ??? ??)
interest (in a partnership): ?? (????)
interest income: ?? ??
interest rate: ???
Internal Revenue Bulletin: ?? ??
Internal Revenue Code (IRC): ???
Internal Revenue Service (IRS): ???
international social security agreement: ?? ???? ??
inventory: ????
investment income: ?? ??
investment tax credit: ?? ????
investors: ???
invoice: ???
involuntary conversion: (????) ?? ?? ?? (?? ??? ?? ??? ???? ??, ??, ?? ?? ?)
IRS Independent Office of Appeals: IRS ?? ???
IRS individual taxpayer identification number (ITIN): IRS ?? ??? ?? ?? (ITIN)
issue (a check): ???? (???)
issuer: ???
item: ??
itemize: ???
itemized deductions: ??? ??
items of tax preference: ?? ?? ??
itinerant: ???

J

jeopardy assessment: ?? ?? ??
joint account: ?? ??
joint and several (tax) liability: ?? (??) ??
joint and survivor annuity: ?? ?? ? ??? ??
joint return: ?? ???
joint return test: ?? ??? ???
joint tenancy: ?? ??
joint venture: ?? ??
journeyworker: ???, ???
junior high school: ???
juror: ???
jury: ??
jury duty: ??? ??

K

keep records: ??? ????
Keogh Retirement Plan: Keogh ?? ??
kickback: ??
kind of tax: ??? ??

L

landlord: ??, ???, ???
late filing penalty: ?? ?? ???
late payment penalty: ?? ?? ???
later alternate valuation: ?? ?? ??
law enforcement officer: ? ???
law enforcement personnel: ? ???
layoff: ??
lease: ?? ??
leasehold improvements: ??? ????
lease-sale: ?? ?? (?? ??? ??? ?? ??)
leasing of: ? ??
legal expenses (for services of an attorney): ???? (??? ??)
legal permanent resident: ?? ????
legal person: ??
legal services plan: ?? ??? ??
lender: ?? ??, ???? ??
lessee, tenant: ???, ???
lessor: ??? (??, ??, ?? ?)
letterhead: ???? (???? ???? ?? ?? ?? ??? ??? ??)
levy (noun): ??, ??, ??
levy on wages: ?? ??
levy release: ?? ??
levy (verb): ????, ????, ????
liabilities: ??, ??
lien: ???, ???
life annuity: ?? ??
life insurance policy: ?? ?? ?? ??
lifetime learning credit: ?? ?? ???
limited distribution: ??? ??
Limited Liability Company (LLC): ??????
limited partnership: ?? ????
listed property: ??? ?? (???? ???)
living trust: ?? ?? (??? ??? ?? ???? ? 3??? ????? ??. ??? ?? ? ? ?? ??)
loan origination fees: ?? ?? ???
lobbying expenses: ?? ??
lockout: ?? (?? ??), ?? (???)
long-term: ??
long-term resident: ?? ???
lookback period: ?? ??
loss of income: ?? ??
low income: ???
low-income taxpayer: ??? ???
Low Income Taxpayer Clinics (LITC): ??? ??? ???
lump sum: ???, ??

M

maintenance (buildings): ?? ?? (?? ?)
maintenance (of a household): ?? ?? (???)
make payable to: ??? ?? ??? ??
marginal cost: ?? ??, ?? ??
marginal revenue: ?? ??
marginal tax rate: ????
mark-to-market tax: ???? ??
mark-up; markup (profit): ?? ???, ???
marketplace (ACA-related): ?? (ACA ??)
marriage certificate: ?? ???
married: ??
master��s degree in: (?? ??? ??) ?? ??
math error: ?? ??
Medicaid: ?????
Medicaid waiver payments: ????? ?? ???
Medical Assistance Program: ?? ?? ?? ????
medical expenses: ?? ??
medical insurance benefits: ???? ??
medical insurance premiums: ?????
Medicare: ???? (??? ?? ??, 65? ??)
merger: ??, ?? (??, ?? ??)
meter: ??, ???
middle school: ???
migrant worker: ??? ? ??? (???? ???)
mileage rate: ????
military differential pay: ?? ?? ??
minimum essential coverage (MEC): ?? ?? ????
minimum payment: ?? ???
minimum wage: ?? ??
mining (digital assets): ?? (??? ??)
mining activities: ?? ??
miscellaneous expenses: ?? ??, ??
mobile home: ??? ??, ???? ??
modified accelerated cost recovery system (MACRS): ?? ???????)
modified adjusted gross income (MAGI): ??? ?????
money order: ????
monthly payments: ???
mortgage: ?? ??, ???
mortgage interest: (??) ?? ?? ??
mortgagee: ???, ??? ??? ??? ??
mortgagor: ????, ??? ??? ?? ?? ?? ? ??
motor home: ?? ?? (??? ???)
moving expenses: ?? ??
multilevel marketing: ???? ???
multinational corporation: ??? ??, ??? ??
multiple support: ?? ??
mutual fund: ??? ?? ??, ?? ?? ??

N

national (citizenship): ?? (???)
National Housing Act: ?? ???
natural disaster: ?? ??
natural person: ???
naturalized (citizenship): ??? (???)
negligence penalty: ?? ???
net earnings: ???
net earnings from self-employment: ??? ???
net income: ???
net investment income tax (NIIT): ??? ???
net operating loss: ? ?? ?? (???)
net operating loss carryback (or carryforward): ??? ?? ??, ?? ???
net profit: ???
net receipts: ???
net sales: ????
net tax liability: ??? ??
newsletter fund: ???? ??
nominal value: ???
nominee: ???
nondeductible: ????
non-employee; nonemployee: ???
nonemployee compensation: ??? ??
non-fungible token: ???? ??
non-streamlined installment agreement: ?? ???? ???
nonaccountable plan: ?? ??? ?? (nonaccountable plan)
noncustodial parent: ???? ??
nondividend distribution: ??? ???
nonrefundable credits: ?? ?? ????
nonresident alien: ??? ???
nonstatutory stock option: ??? ?? ??
nonwork day: ????
North American Free Trade Agreement (NAFTA): ?? ?? ?? ??
North Atlantic Treaty Organization (NATO): ???????? (??)
notarized documents: ?? ??
notary public: ???
note: ????
notice: ??(?), ??
notice of levy: ?? ??
nursing care: ??, ?? ?? (???? ??)
nursing home: ???

O

obsolescence: ???, ??
offer in compromise: ???? ??
office examination (audit): (???) ????? ???? ????, ??
Office of Chief Counsel: ???
offset (a debt with a tax refund): ??, ??
old age pension: ?? ?? ??
on-the-job training course: ?? ?? ??
online payment: ??? ??
Online Payment Agreement (OPA) Application: ??? ?? ?? ???
operating cost: ???
optional mileage allowance: ??? ? ?? ?? ? ??
optional tax: ??? ? ?? ??
ordinary and necessary: ????? ???
original issue discount (OID): ?? ? ??
out-of-pocket (actual) expenses: ????? ?? (??) ??, ?? ??? ??
outside salesperson: ???
overpayment: ?? ??
owner/co-owner: ???/?? ???

P

paid preparer: ?? ?????
Paperwork Reduction Act: ?? ??? ?
parent company: ??? (???? ??)
part-time employee: ???? ??
part-time student: ???? ??
part-time work: ???? ?
partner: ???, ???
partnership: ????
partnership interest: ???? ??
passive activity loss: ??? ?? ??
pass-through entity; passthrough entity: ???? ???
password: ????
patronage dividends: ?? ????? ???? ??? (?? ???)
pay-as-you-go system: ????? ??? ???? ???
pay period: ???? (??? ???? ?? ??)
pay stub: ?? ???
payee: ???
payer: ???
paymaster: ????, ????
payment: ???, ???, ???
payment plan: ?? ??
payment voucher: ?? ??
payroll: ??
payroll service provider: ?? ??? ???
penalty: ???
penalty for premature withdrawal: ?? ??? ?? ???
penalty for underpayment: ???? ???
penalty for underpayment of estimated tax: ??? ???? ???
pension: ?? ??
Pension Benefit Guaranty Corporation (PBGC) beneficiaries: ?? ?? ?? ?? ??? ???
pension plan: ?? ?? ??
per capita: ?? ?
per diem: ?? ?? (?? ?)
periodic payments: ??? ???
permanent resident: ????
permanently and totally disabled: ??? ?? ??
personal exemptions: ?? ???
personal expenses: ???? ??, ??
personal holding company: ?? ?? ??
personal property tax: ?? ??? (??? ?)
personal property (vs. business): ?? ?? ?? (?? ??? ??)
personal property (vs. real estate): ?? ?? ?? (???? ???)
personal service income: ?? ??? ??
personal services: ?? ???
personal use property: ?? ?? ??
personally identifiable information (PII): ?? ?? ??
petitioner: ???
phaseout (of exemption): ??? ?? (?? ???)
phishing: ??
piecework: ??, ?? ??? ?, ?? ?
Plain Writing Act: ?? ??? ?
plan year: ?? ??
plug-in electric drive motor vehicle credit: ???? ???? ?? ???
plug-in electric vehicle credit: ???? ?? ?? ???
PO box: ???
portfolio interest: ?? ?? ??, ????? ??? ??
postal money order: ???
potential eligible individual: ??? ? ? ?? ??
power of attorney: ???, ???
pre-addressed envelope: ???? ??? ?? ??? ??
pre-existing exclusions: ?? ?? (??? ? ??? ?? ?? ???? ????? ?)
prefabricated: ??? ????, ??? ????? ???
premature withdrawal: ?? ??, (?? ??? ??, ??? ?? ??? ???? ???? ?)
premium: ???, ???, ?? ??
premium tax credit (PTC): ??? ????
prepaid income: ?? ??
preparer tax identification number (PTIN): ?? ??? ?? ?? ??
prepayment penalty: ??? ?? ???
Presidential Election Campaign Fund: ??? ?? ?? ??
pretax: ??
prevailing wage and apprenticeship requirements: ??? ?? ? ??? ??
principal (contract): ??, ??? (????)
principal place of abode: ??? ??
principal place of business: ??? ??
Privacy Act: ??? ???
private foundation: ?? ??
private industry: ?? ??, ?? ??
prize (prizes and awards): ? (??, ??)
professional preparer: ?? ?? ???
profit: ??
profit and loss statement: ?? ???
profit-seeking activity: ?? ?? ??
profit-sharing plan: ?? ?? ??
promissory note: ?? ??
proof of credit (for credit rating purposes): ?? ?? (?? ??? ???? ?)
property tax: ???
provider of medical care: ?? ?? ??? (??, ?? ?)
public law: ??
public retirement system: ?? ?? ??
public utility: ?? ?? ?? (??, ??, ?? ?)
punitive damages: ??? ????

Q

qualified: ??
qualified business income deduction: ?? ?? ?? ??
qualified disability trust: ?? ?? ??
qualified educational expenses: ?? ???
qualified health coverage: ?? ?? ?? ??
qualified health plan: ?? ???? ??
qualified investment entity: ?? ?? ???
qualified plan: ?? ??
qualified reservist distributions: ?? ??? ???
qualified retirement plan: ?? ?? ??
qualified terminable interest property trust (QTIP): ?? ?? ?? ?? ??
qualify: ??, ??? ???
qualifying child: ?? ??
qualifying relative: ?? ??
qualifying surviving spouse: ?? ?? ???
qualifying widow(er): ?? ???

R

railroad retirement: ?? ???? ?? ??
Railroad Retirement Tax Act (RRTA): ?? ??? ?? ??
rate: ??, ??
real currency: ?? ??
real estate: ???
real estate investment: ??? ??
real estate investment trust (REIT): ??? ?? ??
real estate mortgage investment conduit (REMIC): ??? ???? ?? ??
real estate tax: ????
realized gain: ??? ??
reasonable cause: ??? ??, ??? ??
reasonable expenses: ???? ??, ??? ??
recapture: ??, ??? ?? ??
recapture clause: ?? ??
recognized gain: ?? ??
reconcile: ????
record: ??, ????
records (substantiation): ?? ?? (??? ? ?? ??? )
redeem a bond: ??? ????
Reemployment Trade Adjustment Assistance (RTAA): ??? ??? ???
refinancing: ???
refresher course: ??? ?? (???? ??, ??? ??)
refund of tax: ?? ??
refundable tax credit: ???? ????
register (an automobile): ?? (????)
registered holder: ?? ???
regulated investment company (RIC): ?? ?? ?? ??
regulations: ???
related companies: ??? (????) ??
related taxpayers: ??? ???
relationship test: ?? ???
relatives: ??
relief from joint responsibility: ?? ??? ?? ??
remittance (of funds): ?? (???)
remuneration: ??, ??, ??
rent: ???, ??
repayment: ??
repeal: ??, ??
reportable income: ?? ?? ??
reporting agent: ?? ???
residency test: ??? ?? ???
resident alien: ???
residential clean energy credit: ??? ?? ??? ???
residential energy credits: ??? ??? ???
residential property: ??? ??
residential property (home): ??? ?? (??)
residential rental property: ??? ?? ??
responsible party: ?? ???
retail price: ?? ??
retail space: ???
retailer: ???
retained tax: ??? ??
retirement: ??, ??
retirement income: ?? ??
retirement income ceiling: ?? ?? ??
retirement plan: ?? ??
return: ??? (??)
return preparers: ?? ???
returns and allowances: ?? ? ???
revenue agent: ?? ???
revenue officer: ?? ??? (??? ???)
revenue procedure: ?? ?? (?? ?? ??? ??? ?? ??. ??? ?? ??? ?? ?? ???? ??? ?? ??? ????? ?? ? ??? ??? ???? ??)
revenue ruling: ?? ??
revenue sharing: ?? ?? (????? ??? ??? ?, ?????? ?? ???? ??)
revoke: ??, ??
revolving account: ??? ??
rollover: ??, ??? (??? ???? ?? ?? ?????, ?? ??? ?? ?? ???? ??? ?)
room and board: ??
routing number: ??? ??
royalty: ???, ??? (???, ??? ?)

S

S corporation: S ??
safe harbor: ???
safe haven: ???
sailing permit: ?? ??? (?? ???)
salary: ??
sale or exchange: ?? ?? ??
sales tax: ???, ???
salvage value: ????, ????, ??? ? ??? ??
sanction (noun): ?? (??), ?? ???, ?? ??
savings and loan association: ?? ?? ??
savings bond: ?? ??
schedule (tax): ??? (??)
scholarship: ???
school bonds: ?? ?? ?? (?? ?? ?? ?? ??? ???)
seasonal unemployment: ??? ??
section (administration): ? (????)
securities: ????
Securities and Exchange Commission: ?? ?? ???
seize: ????, ????, ????
seizure: ??, ??, ??
self-employed worker: ????
self-employment: ???
self-employment retirement plan: ??? ?? ??
self-employment tax (SE tax): ????
semiweekly depositor: ? 2? ??? (???)
separate income (in a community property state): ?? ??? ?? (?????? ??? ???? ?? ??)
separate maintenance: ?? ???
separate property (in a community property state): ??? ??? ?? (?????? ??? ???? ?? ??)
separation agreement: ?? ??
serve a summons: ???? ????
Service Center: ?????
Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act): ?? ?? ??? ?? ?? ?? 2.0? (SECURE 2.0 ?)
settlement date: ???, ??? (?? ?? ?? ??? ????)
severance pay: ?? ??
share accounts (as in credit unions): ?? ??? (?? ????? ??)
share-farming: ?? ?? (? ???? ? ??? ??? ?? ??)
shared responsibility payment: ??? ???
shareholder: ?? ???, ??
shares of stock: ????, ??
sharing economy (gig economy): ?? ?? (? ????)
sheltered workshop: ??? ?? ???
short sale (real estate): ? ?? (???)
short-term: ???
short-term payment plan: ?? ?? ??
sick leave: ??
sick pay: ?? ?? ??
single: ??
single-member LLC: ?? ?? LLC
small business: ??? ???
Small Business Administration (SBA): ??????? (SBA)
Small Business Health Options Program (SHOP): ??? ??? ???? ????
small business owner: ??? ???
small business payroll tax credit for increasing research activities: ???? ??? ?? ??? ??? ?? ????
small business taxpayer: ??? ?? ???
small tax case procedure: ??? ?? ?? ??
social security: ????
social security account: ???? ??
social security benefits: ???? ?? (??, ????, ???? ?? ?)
Social Security Disability Insurance (SSDI): ???? ?? ??
sole proprietor: ?? ???
special assessment: ?? ??? (??, ?? ?? ???? ??? ?? ?? ???? ???)
special withholding allowance: ?? ???? ???
specific charge-off method: ?? ?? ?? ?? (??? ?? ?? ?? ??? ???? ????? ? ? ??)
spouse/nonspouse: ???/????
stablecoins: ???? ??
staking (digital assets): ???? (??? ??)
staking activities (digital assets): ???? ?? (??? ??)
standard deduction: ?? ??
standard mileage rate: ?? ???? ??
State Children��s Health Insurance Program (SCHIP): ? ?? ?? ?? ?? (SCHIP)
state insurance agency: ? ?? ??
state taxes: ??? ??
State Workforce Agency: ? ?? ?? ??
statute: ??
statute of limitations: ????
statutory employee: ?? ??
statutory lien: ???? ??
stepchild: ?? ??
stock dividends: ?? ???
stock in trade (inventory): ?? (????)
stock option plan: ?? ?? ??
stock purchase plan: ?? ?? ??
stockbroker: ?? ???
stocks (investment): ?? (??)
straight-line depreciation: ?? ????
streamlined installment agreement: ?? ???? ???
strike benefits: ?? ?? (?? ?? ? ??? ??. ?? ??)
student loan: ??? ??
subject to tax: ?? ??
subject to U.S. income tax withholding: ?? ???? ???? ??
subject to withholding: ???? ??
subsidy: ???
substantial equivalence test: ??? ??? ???
substantial gainful activity: ??? ?? ??
substantial presence: ??? ??
summary of income and deductions: ?? ? ??? ??
summons: ???
Supplemental Nutrition Assistance Program (SNAP): ?? ?? ?? ????
Supplemental Security Income (SSI): ??? ?? ??
supplementary Medicare insurance for the aged: ???? ?? ???? ?? ??
support (personal): ?? (???)
support test: ?? ?? ?? ??? (??? ??? ?? ??? ??? ?????? ?????? ??? ? ???? ???)
supporting documents: ????
supporting form: ?? ??
surcharge: ????
surtax: ???
surviving spouse: ?? ???
sustainable aviation fuel: ???? ?? ??
Systemic Advocacy (SA): ??? ??
Systemic Advocacy Management System: ??? ?? ?? ???

T

tab (information technology): ? (IT)
talking tax forms: ??? ?? ??
tangible assets: ?? ??
tangible personal property: ?? ?? ??
tax (adjective): ??? (???)
tax account information: ?? ??? ?? ??
tax auditor: ?? ???, ???
tax avoidance: ?? (????)
tax base: ?? ??
tax benefit: ?? ??
tax bill: ?? ???
tax bracket: ?? ??
tax computation: ?? ??
tax computation worksheet: ?? ?? ??
Tax Counseling for the Elderly (TCE): ???? ?? ?? ??
tax court: ????
tax credit: ????
Tax Cuts and Jobs Act: ?? ? ????
tax deductible: ?? ?? ??
tax-deferred income: ?? ?? ??
tax dispute: ?? ??
tax evasion: ?? ??, ??
tax-exempt income: ?? ??
tax-exempt stated interest: ?? ?? ??
tax exemption: ?? ??
tax (for special funds or general revenue): ?? (?? ?? ?? ?? ??)
tax form: ?? ??
tax-free zone: ?? ??
tax haven country: ????? (??)
tax home: ??? ?? ??? (??)
tax household (ACA related): ???? ??
tax incentive: ???? ?? (?? ?? ??)
tax liability: ?? ??
tax loophole: ???? ??
tax on gambling winnings: ?? ??? ?? ??
tax penalty: ?? ???
tax period: ?? ??
tax policy: ?? ??
tax preference items subject to minimum tax: ??? ?? ?? ?? ??
tax preparer: ?? ???
tax professional: ?? ???
tax provision: ?? ??
tax rate: ??
tax rate schedule: ???
tax rebate: ?? ????
tax relief: ?? ?? (??? ??, ?? ?)
tax relief for victims of terrorist attacks: ?? ????? ?? ?? ??
tax return: ?? ???
tax shelter: ?? ???
tax statement (bill): ?? ???(???)
tax status: ?? ?? (????? ??? ???? ? ??)
tax stimulus: ?? ???
tax table: ???, ??? (??? ?? ??? ?? ?? ???)
Tax Topics: ?? ??
tax treatment (of community income): ?? ?? (?? ??? ??)
tax treaty: ?? ??, ?? ??
tax withheld at source: ????? ??
tax year: ?? ??
taxable: ?? ???
taxable benefits: ?? ??
taxable bond: ?? ?? ??
taxable income: ?? ?? ??
taxable stocks: ?? ?? ??
taxable year: ?? ?? ??
taxpayer: ???
Taxpayer Advocacy Panel: ??? ?? ???
Taxpayer Advocate: ???? ?? ??? , ??? ?? ??? (???? ???? ??? ??? ???? ?? ????? ??? ?? ??)
Taxpayer Advocate Service (TAS): ??? ?? ???
Taxpayer Assistance Center (TAC): ??? ?? ??
taxpayer identification number (TIN): ??? ?? ??
Taxpayer Protection Program (TPP): ??? ?? ????
taxpayer rights: ??? ??
technical school: ?? ??, ?? ??
Telecommunications Relay Services (TRS): ?? ?? ???
Temporary Assistance for Needy Families (TANF): ?? ??? ?? ?? ??
temporary seasonal workers: ?? ?? ????
tenancy by the entirety: ?? ?? ???
tenancy in common: ?? ?? ???
tenant: ???, ???
tenant-stockholder: ?? ?? (?? ?? ??? ??)
tentative credit: ??? ???
term (time): ?? (????)
testament: ??
theft: ??, ??
third party: ? ??
third-party designee: ? ?? ???
third-party payer: ? ?? ??? (????? ???)
tiebreaker rules: ?????? ??
tie-breaking rule: ?????? ??
time basis: ?? ??
tip (advice): ? (??)
tip (gratuity): ? (???)
tips deemed to be wages: ???? ???? ???
toll: ?? (??, ?? ?? ?)
toll call: ??? ??
toll-free number: ??? ?? ????
total tax due: ??? ?? ??
totalization agreement: ????
townhouse: ?????, ?? ??
trade (noun): ??, ?? (??)
Trade Adjustment Assistance (TAA): ?? ?? ??
Trade Adjustment Assistance (TAA) benefits: ?? ?? ?? ??
Trade Adjustment Assistance (TAA) participants: ?? ?? ?? ???
trade, exchange (verb): ?? (??)
trade name: ??
trade or business: ?? ?? ??
trade readjustment assistance: ?? ??? ??
trader: ??, ????
trailer: ???? (??? ????)
trainee: ???, ???
training: ??, ??
transcript: ???
transfer: ??
transferee: ???
transferor (trusts): ??? (???)
travel allowance: ?? ??
travel expenses: ?? ??
traveling salesperson: ????? ???? ???, ???
Treasury bill: ??? ?? ?? ??
Treasury bond: ??? ?? ?? ??
Treasury Department (U.S.): ?? ???
Treasury Inspector General for Tax Administration (TIGTA): ??? ???? ????? (TIGTA)
Treasury note: ??? ?? ??
treaty-based return position disclosure: ???? ?? ??? ?? ??
truck: ??
truck-tractor: ??-??? (?? ????? ?? ??)
trust: ??, ??
trust company: ?? ??
trust fund: ?? ??
trustee: ???, ??? ?? ??
tuition: ???, ??

U

uncollected FICA tax: ? ??? FICA ??
underpayment: ?? ??
underreported taxes: ?? ??? ??
underwriter (securities): ??? (??), ????
undistributed earnings: ??? ??
undue hardship: ??? ??, ??? ??
unearned income: ?? ??
unemployment: ??
unemployment compensation: ?? ??
unemployment tax: ?? ???
union: ?? ??
United States�CMexico�CCanada Agreement (USMCA): ??-???-??? ??
university: ???
unpaid balance: ???, ?? ??
untaxed (before taxes): ???? ?? (?? ???)
untaxed (tax free): ??? (??)
upward mobility program: (???) ?? ?? (????? ??? ??, ?? ?? ??? ?? ??? ????? ????? ?? ????)
U.S. Citizenship and Immigration Services (USCIS): ?? ??? ? ?? ??? ?(USCIS)
U.S. District Court: ? ?? ?? ??
U.S. Military Health Care System: ?? ?? ?? ??
U.S. national: ?? ??
U.S. Postal Service: ?? ???
user fee: ??? ???
utilities: ???? ?? (??, ??, ???)

V

valuation: ??
van: ?
virtual currency: ?? ??
voice prompts: ???? ? ?? ??
voluntary compliance: ?? (?? )??
Volunteer Income Tax Assistance (VITA): ???? ??? ??

W

wager: ??, ??
wages: ??
wages (daily): ?? (??)
waiting period: ?? ?? (?? ?? ????)
waiver (done by the taxpayer): (???? ??) ?? ??, ??, ??
waiver of the enrollment in training requirement: ??? ?? ??? ?? (??????? ??)
wash sale: ?? ?? (?? ?? ?? ?? 30? ?? ?? ?? ??? ?? ??? ? ?? ?? ?? ???
web page: ? ???
website: ????
welfare: ??
welfare recipient: ?? ?? ???
whistleblower: ?????
wholesale: ??
will (legal document): ??? (?? ??)
windfall profits: ????, ????
wire transfer: ?? ??
withheld tax: ????? ??
withholding allowance: ???? ???
withholding of tax: ?? ????
withholding of tax at source: ???? ?? ??
work for oneself: ???? ??
Work Incentive Program: ?? ?? ??
work opportunity credit: ?? ?? ???
workers�� compensation: ??? ??? (?? ?? ?? ????)
workfare payments: ?? ??? (????? ??? ?? ?, ??????? ?? ?? ?? ????? ??? ???? ??)
working day: ???
working hours: ?? ??
worksheet: ???? (?? ??)
worldwide income: ??? ??
worthless security: ?? ??
write-in adjustment: ???? ???? (?? ????)
write-off (accounting): ??, ?? (???)

Y

yearly rate: ???
yield: ??, ??
yield to maturity (bonds): ????? (???)

Z

ZIP code: ????

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