Publication 850 (en-vie) (09/2023), English- Vietnamese Glossary of Tax Words and Phrases

Publication 850 (en-vie) - Introductory Material
- Introduction
- Gi?i thi?u

Publication 850 (en-vie) (09/2023), English- Vietnamese Glossary of Tax Words and Phrases

Revised: September 2023

Publication 850 (en-vie) - Introductory Material

Introduction

This glossary has been 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 Vietnamese-language materials issued by the Internal Revenue Service (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 your 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. 嗨棗紳＊喧 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. 嗨棗紳＊喧 resubmit requests you＊ve already sent us. You can get forms and publications faster online.

Gi?i thi?u

B?ng thu?t ng? n角y ???c ph芍t tri?n b?i Tax Forms and Publications Division (Ph辰ng M?u v角 ?n ph?m thu?) c?a S? Thu? v? (IRS). M?c ?赤ch c?a n車 l角 thi?t l?p c芍c ti那u chu?n cao v? ch?t l??ng s? d?ng ng?n ng?, th迆c ??y t赤nh th?ng nh?t trong vi?c s? d?ng ng?n ng? v角 gi?m thi?u nguy c? hi?u sai c芍c t角i li?u b?ng ti?ng Vi?t do S? Thu? v? (IRS) ban h角nh.

B?t k? ?n b?n n角o c車 n?i dung ph迄 h?p v?i b?ng thu?t ng? n角y ??u th?a ?芍ng ? m?c ?? h?p l? nh?m m?c ?赤ch h??ng d?n chung v? quy?n v角 ngh?a v? c?a ng??i ?車ng thu?.

B?ng thu?t ng? n角y kh?ng ph?i l角 m?t t角i li?u ph芍p l? v角 kh?ng c車 thu?t ng? n角o trong ?車 ???c hi?u l角 c車 th? thay ??i ? ngh?a c?a b?t k? ?i?u kho?n n角o trong lu?t, quy ??nh ho?c b?t k? ti?n l? c車 th?m quy?n n角o kh芍c. M?c d迄 ??c gi? c車 th? hi?u c芍c thu?t ng? ???c d?ch c車 ? ngh?a c? th? nh?ng ? ngh?a ph芍p l? c?a c芍c thu?t ng? n角y ???c ki?m so芍t b?i lu?t ph芍p, quy ??nh v角 c芍c quy?t ??nh h角nh ch赤nh v角 t? ph芍p. Vi?c xem x谷t ??nh k? ???c th?c hi?n ?? x芍c ??nh xem c車 c?n b? sung, x車a ho?c s?a ??i hay kh?ng.

Nh?n x谷t v角 g?i ?.

Ch迆ng t?i hoan ngh那nh nh?ng nh?n x谷t c?a b?n v? ?n ph?m n角y c?ng nh? nh?ng g?i ? c?a b?n cho nh?ng l?n xu?t b?n ti?p theo.

B?n c車 th? g?i nh?n x谷t cho ch迆ng t?i qua IRS.gov/FormComments (ti?ng Anh).

Ho?c b?n c車 th? ghi th? ??n:

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

M?c d迄 ch迆ng t?i kh?ng th? tr? l?i ri那ng t?ng nh?n x谷t nh?n ???c nh?ng ch迆ng t?i ?芍nh gi芍 cao ph?n h?i c?a b?n v角 s? xem x谷t c芍c nh?n x谷t c?ng nh? g?i ? c?a b?n khi ch迆ng t?i s?a ??i c芍c m?u ??n, h??ng d?n, v角 ?n ph?m v? thu? c?a m足nh. Kh?ng g?i c?u h?i v? thu?, t? khai thu? ho?c, c芍c kho?n thanh to芍n ??n ??a ch? tr那n.

L?y m?u ??n, h??ng d?n, v角 ?n ph?m v? thu?.

Truy c?p IRS.gov/Forms (ti?ng Anh) ?? t?i xu?ng c芍c m?u ??n, h??ng d?n, v角 ?n ph?m v? thu? c?a n?m hi?n t?i v角 c芍c n?m tr??c.

??t h角ng m?u ??n, h??ng d?n, v角 ?n ph?m v? thu?.

Truy c?p IRS.gov/OrderForms ?? ??t h角ng c芍c m?u ??n, h??ng d?n v角 ?n ph?m hi?n h角nh; h?y g?i 800-829-3676 ?? ??t h角ng c芍c m?u ??n v角 h??ng d?n c?a n?m tr??c. IRS s? x? l? ??n ??t h角ng c?a b?n cho c芍c m?u ??n v角 ?n ph?m c角ng s?m c角ng t?t. Kh?ng g?i l?i c芍c y那u c?u m角 b?n ?? g?i cho ch迆ng t?i. B?n c車 th? l?y c芍c m?u ??n v角 ?n ph?m nhanh h?n tr?c tuy?n.

English to Vietnamese

Glossary

A

abandoned spouse: v?/ch?ng b? b? r?i
abandonment: s? b? r?i; vi?c ?em b?
abandonment clause: ?i?u kho?n cho vi?c b? r?i
abatement: s? gi?m b?t
ability to pay: kh? n?ng tr?
absorption rate: t? su?t h?p th?
abusive tax shelter: l?m d?ng tr芍nh thu?
Accelerated Cost Recovery System (ACRS): H? th?ng Ph?c h?i chi 梯堯赤 t?ng t?c (ACRS)
accelerated depreciation: kh?u hao g?p r迆t/nhanh ch車ng
acceptance agent: ??i l? th?u nh?n
according to our records: d?a theo t角i li?u c?a ch迆ng t?i
account: tr??ng m?c/t角i kho?n
account statement: sao k那 t角i kho?n
accountable plan: ch??ng tr足nh tr芍ch nhi?m
accountant: k? to芍n vi那n
accounting method: ph??ng ph芍p k? to芍n
accounting period: chu k? k? to芍n
accounts payable: kho?n ph?i tr?
accounts receivable: kho?n ph?i chi
accrual: t赤ch l?y, d?n l?i
accrual accounting: k? to芍n t赤ch l?y
accrual method: ph??ng ph芍p t赤ch l?y
accrued income: thu nh?p t赤ch l?y
accrued interest: l?i t赤ch l?y
accrued taxes: thu? t赤ch l?y
accuracy-related penalty: h足nh ph?t li那n quan ??n t赤nh ch赤nh x芍c
acknowledgement file: h? s? x芍c nh?n
activity engaged in for a profit: ho?t ??ng sinh l?i
activity not engaged in for profit: ho?t ??ng kh?ng sinh l?i
actually or constructively: th?c t? ho?c mang t赤nh suy ??nh
additional child tax credit (ACTC): t赤n thu? tr? em b? sung (ACTC)
additional taxes on qualified plans (including IRAs) and other tax-favored accounts: thu? b? sung cho c芍c ch??ng tr足nh ?? ?i?u ki?n (k? c? IRA) v角 c芍c t角i kho?n ???c ?u ??i v? thu? kh芍c
adjusted gross income (AGI): t?ng thu nh?p ???c ?i?u ch?nh (AGI)
adjusted itemized deductions: kh?u tr? t?ng kho?n ???c ?i?u ch?nh
adjusted tax basis: gi芍 g?c c?a thu? ???c ?i?u ch?nh
adjustment: ?i?u ch?nh
adoption agency: d?ch v? con nu?i
adoption agency fees: 梯堯赤 d?ch v? con nu?i
adoption tax credit: t赤n thu? nh?n con nu?i
adoption taxpayer identification number (ATIN): m? s? thu? cho vi?c nh?n con nu?i
advance payment: kho?n thanh to芍n ?ng tr??c
advanced premium tax credit: t赤n thu? b?o 梯堯赤 ?ng tr??c
advocate: ng??i bi?n h?/s? bi?n h?
affidavit: tuy那n th?
after-tax basis: gi芍 g?c sau thu?
age test: th? th芍ch tu?i t芍c
agency: c? quan
agency (contractual): thay m?t/??i di?n
agent (contractual): ng?? thay m?t/ng??i ??i di?n
agent-driver: t角i x? ??i di?n/thay m?t
agreement: th?a hi?p, h?p ??ng
airdrop: airdrop
Airline Deregulation Act of 1978 Program: Ch??ng tr足nh ??o lu?t B?i b? quy ??nh h角ng kh?ng n?m 1978
Alaska Permanent Fund: Qu? Th??ng tr?c Ti?u bang Alaska
alien individual: c芍 nh?n l角 ng??i n??c ngo角i
alien resident card: th? th??ng tr迆 cho ng??i n??c ngo角i
alimony: c?p d??ng ly h?n
allocate (verb): ph?n ph?i, c?p ph芍t (??ng t?)
allocation: s? ph?n ph?i, vi?c c?p ph芍t
allowances (W-4): mi?n tr? (W-4)
Alternate Trade Adjustment Assistance (ATAA): H? tr? ?i?u ch?nh th??ng m?i thay th?
alternative basis: gi芍 g?c thay th?
alternative fuel vehicle refueling property credit: t赤n thu? cho t角i s?n ti?p nhi那n li?u thay th? cho xe
alternative minimum tax: thu? t?i thi?u thay th?
alternative motor vehicle: xe c車 ??ng c? thay th?
alternative motor vehicle credit: t赤n thu? xe c車 ??ng c? thay th?
alternative tax: thu? thay th?
amended tax return: t? khai thu? ???c ?i?u ch?nh
amended U.S. individual income tax return: t? khai thu? thu nh?p Hoa K? cho C芍 nh?n ???c ?i?u ch?nh
American opportunity tax credit: T赤n thu? C? h?i M?
American Rescue Plan Act of 2021 (ARP): ??o lu?t K? ho?ch gi?i c?u ng??i M? n?m 2021 (ARP)
amortizable premium on taxable bonds: kh?u hao 梯堯赤 tr那n tr芍i phi?u ch?u thu?
amortized bond premium: kh?u hao 梯堯赤 c?a tr芍i phi?u
amount realized: s? ti?n th?c nh?n
announcement: th?ng c芍o, th?ng b芍o
annual income: thu nh?p h角ng n?m
annual leave: ngh? ph谷p h角ng n?m
annualized income installment method: ph??ng ph芍p tr? g車p theo thu nh?p h角ng n?m
annuity: ni那n kim
annuity bond: tr芍i phi?u ni那n kim
appeal (noun): ??n kh芍ng c芍o (danh t?)
appeal (verb): kh芍ng c芍o (??ng t?)
appeal rights: quy?n kh芍ng c芍o
applicable large employer (ALE): ch? lao ??ng l?n th赤ch h?p (ALE)
applicant: ???ng ??n, ng??i n?p ??n
application for a social security card: ??n xin c?p th? an sinh x? h?i
application for IRS individual taxpayer identification number: ??n xin c?p m? s? thu? c芍 nh?n c?a IRS
application for taxpayer identification number for pending U.S. adoptions: ??n xin m? s? thu? cho vi?c nh?n con nu?i Hoa K? ?ang ch? x? l?
appraiser: ng??i ??nh gi芍
appreciation (increase): t?ng gi芍 tr? (t?ng l那n)
apprentice: h?c ngh?
arbitrators: ng??i h辰a gi?i
Archer MSA: Archer MSA
Archer MSAs and long-term care insurance contracts: Archer MSA v角 c芍c h?p ??ng b?o hi?m ch?m s車c d角i h?n
area code: m? v迄ng
armed forces＊ tax guide: h??ng d?n thu? cho l?c l??ng v? trang
arrangement: s? s?p x?p
arrears: tr? sau/tr? thi?u
assess: ??nh m?c
assessed self-employment tax: thu? t? kinh doanh ???c ??nh m?c
assessment of tax: ??nh m?c thu?
asset forfeiture: t?ch thu t角i s?n
assets: t角i s?n
assignee: ng??i ???c ch? ??nh
as-you-go basis: c?n b?n tr? ngay
attachment: ?赤nh k豕m
attest (verb): ch?ng th?c (??ng t?)
attestation clause (noun): ?i?u kho?n ch?ng th?c (danh t?)
attorney-in-fact: lu?t s? tr那n th?c t?
audit: ki?m to芍n, ki?m x谷t
audit (of a return): ki?m x谷t t? khai
Audit Division: Ph辰ng Ki?m to芍n
auditor: ki?m to芍n vi那n
authenticate: x芍c th?c
authorized IRS e-file provider: 紳堯角 cung c?p e-file ???c IRS ?y quy?n
auto tag: b?ng s? xe h?i
average tax rate: m?c thu? trung b足nh
award (prizes and awards): ph?n th??ng (gi?i th??ng v角 t?ng v?t)

B

back taxes: c芍c kho?n thu? ch?a tr?
backpay: ti?n ch?a tr?
backslash (information technology): g?ch ch谷o (c?ng ngh? th?ng tin)
backup withholding: kh?u l?u d? ph辰ng
bad debt: n? kh車 ?辰i
balance: s? d?
balance sheet: t? k?t to芍n/??i chi?u
bank failure: ng?n h角ng v? n?
bank statement: sao k那 ng?n h角ng
bankruptcy: s? v? n?, ph芍 s?n
bankruptcy estate: di s?n c?a ph芍 s?n
barter: trao ??i
barter exchange (noun): s角n trao ??i (danh t?)
bartering income: thu nh?p t? trao ??i
base cost: 梯堯赤 c?n b?n
basis: gi芍 g?c
battery storage technology: c?ng ngh? pin l?u tr?
beneficiary: ng??i th? h??ng
benefits: quy?n l?i, l?i 赤ch
bequest: di s?n, t角i s?n ?? l?i
bill: h車a ??n
boilerplate: v?n t? m?u quen d迄ng/c車 s?n
bona fide: ch?n th?t
bona fide resident: th??ng tr迆 nh?n ch?n th?t
bond: tr芍i phi?u, c?ng kh? phi?u
bond discount: gi?m gi芍 tr芍i phi?u
bond for payment of tax: tr芍i phi?u ?? thanh to芍n thu?
bond income: thu nh?p t? tr芍i phi?u
bond premium: 梯堯赤 mua tr芍i phi?u
bond retirement: tr芍i phi?u ???c thu h?i
bonus: ti?n th??ng
bonus depreciation: kh?u hao th??ng
bookkeeper: ng??i gi? s? s芍ch k? to芍n
bookmark (information technology): ?芍nh d?u (c?ng ngh? th?ng tin)
borrower: ng??i vay ti?n
box: ?
bracket (tax): khung (thu?)
branch: chi nh芍nh
breach of contract: vi ph?m h?p ??ng
bring an action: kh?i ki?n; kh?i t?
broker: m?i gi?i
browser: tr足nh duy?t
Bureau of the Fiscal Service: C?c D?ch v? T角i kh車a
bus: xe bu?t
business: kinh doanh; th??ng m?i
business expenses: chi 梯堯赤 kinh doanh
business gifts: qu角 bi?u kinh doanh
business loss: l? trong vi?c kinh doanh
business property: t角i s?n kinh doanh
business trust: qu? t赤n th芍c doanh nghi?p
by-product: s?n ph?m ph?

C

C corporation: c?ng ty c? ph?n C
cafeteria plan: ch??ng tr足nh t? ch?n
calendar year: n?m d??ng lich
canceled debt: n? ???c h?y
candidate for a college degree: th赤 sinh h?c ?? l?y v?n b?ng ??i h?c
capital assets: t角i s?n v?n
capital base: v?n c?n b?n
capital expenditures: 梯堯赤 t?n v?n
capital gain: l?i v?n
capital gains tax: thu? tr那n l?i v?n
capital investment: s? v?n ??u t?
capital loss: l? v?n
capital turnover: lu?n chuy?n v?n ??u t?
carry on a trade or business: ho?t ??ng th??ng m?i hay kinh doanh
carryback: chuy?n l迄i
carryback loss: l? chuy?n l迄i
carryover: chuy?n ti?p
carryover loss: l? chuy?n ti?p
cash: ti?n m?t
cash basis: c?n b?n ti?n m?t
cash disbursement: tr? b?ng ti?n m?t
cash flow: l?u l??ng ti?n m?t
cash method: ph??ng ph芍p chi thu b?ng ti?n m?t
cash withdrawal: vi?c/s? r迆t ti?n m?t
cashier＊s check: s谷c ng?n h角ng
casualty: thi?t h?i
casualty loss: m?t m芍t do thi?t h?i
catch-up contribution: ?車ng g車p ?u?i theo
certain government payments: m?t s? kho?n thanh to芍n c?a ch赤nh ph?
certificate of accuracy: gi?y ch?ng nh?n ch赤nh x芍c
certificate of alien claiming residence in the United States: ch?ng th? ng??i n??c ngo角i khai c? tr迆 t?i Hoa K?
certificate of compliance: ch?ng th? tu?n th?
certificate of deposit (CD): ch?ng th? g?i ti?n ??nh k?
certificate of discharge: ch?ng th? gi?i tr?
certified copy: b?n sao c車 ch?ng nh?n
certified mail: th? ???c ch?ng nh?n
certified public accountant: k? to芍n vi那n ???c ch?ng nh?n
charitable contribution: ?車ng g車p t? thi?n
charitable organization: t? ch?c t? thi?n
checking account: t角i kho?n thanh to芍n
child care; childcare: ch?m s車c tr?
child support: tr? c?p cho tr?
child tax credit (CTC): t赤n thu? tr? em b? sung (CTC)
child with special needs: tr? c車 nhu c?u ??c bi?t
Civil Service Retirement System (CSRS): H? th?ng H?u tr赤 c?ng ch?c (CSRS)
claim: y那u c?u; ?辰i h?i; khai
claim of right: y那u c?u quy?n
clean vehicle tax credit: t赤n thu? xe s?ch
clergy: t?ng l?, gi芍o s?
clerical error: l?i v?n th?
click (verb) (information technology): nh?p (danh t?) (c?ng ngh? th?ng tin)
closer connection to a foreign country: k?t n?i ch?t ch? h?n v?i n??c ngo角i
COBRA premium assistance payments: Kho?n thanh to芍n h? tr? b?o 梯堯赤 COBRA
coding: m? ho芍
collect (bring in revenue): thu (mang v? doanh thu)
collect (demand payment): truy thu (?辰i ti?n)
Collection Appeals Program (CAP): Ch??ng tr足nh Kh芍ng c芍o truy thu (CAP)
Collection Division: Ph辰ng Truy thu
collection due process hearing: x谷t x? th? t?c truy thu h?p ph芍p
college: tr??ng ??i h?c; tr??ng cao ??ng
combat pay: l??ng chi?n s?
combat zone: khu chi?n s?
Combat-Injured Veterans Tax Fairness Act of 2016: ??o lu?t C?ng b?ng v? thu? cho C?u chi?n binh b? th??ng do chi?n ??u n?m 2016
Combined Annual Wage Reporting System: H? th?ng B芍o c芍o ti?n l??ng k?t h?p h角ng n?m
commission-driver: ng??i l芍i xe ?n hoa h?ng
Commissioner of the Internal Revenue Service: ?y vi那n c?a S? Thu? v?
commodities: h角ng h車a; s?n ph?m
common carrier: ph??ng ti?n di chuy?n c?ng c?ng
common law: lu?t ph? th?ng
common-law employee: nh?n vi那n theo lu?t ph? th?ng
common-law marriage: h?n nh?n theo lu?t ph? th?ng
community income: thu nh?p c?ng ??ng
community property: t角i s?n c?ng ??ng
commute (verb): ?i l?i ??u ??ng
commuter: ng??i ?i l?i ??u ??ng
commuting: s? ?i l?i ??u ??ng
compensation: b?i th??ng; th迄 lao
compensation for injuries: b?i th??ng cho th??ng t赤ch
competent authority: c? quan c車 th?m quy?n
complaint: than phi?n/khi?u n?i
compliance: s? tu?n theo
compute: t赤nh ra; t赤nh to芍n
computer processed, computerized: x? l? b?i m?y vi t赤nh
condominium: c?ng-??
conduct of a U.S. trade or business: ho?t ??ng c?a m?t th??ng m?i ho?c doanh nghi?p c?a Hoa K?
confidential: k赤n ?芍o
Conservation Reserve Program (CRP): Ch??ng tr足nh B?o t?n d? tr? (CRP)
consignment: h角ng g?i
Consolidated Omnibus Budget Reconciliation Act (COBRA): ??o lu?t ??i chi?u ng?n s芍ch nhi?u m?c h?p nh?t (COBRA)
constructive receipt: kho?n nh?n suy ??nh
contest prize: ti?n th??ng thi ?ua
contingent interest: l?i 赤ch t迄y thu?c
contribution: ?車ng g車p
contribution to capital: g車p v角o v?n
cooperative housing corporation: c?ng ty h?p t芍c x? 紳堯角 c?a
corporate tax: thu? c?ng ty
corporation: c?ng ty c? ph?n
cost of goods sold (COGS): gi芍 v?n h角ng b芍n (COGS)
court costs: 梯堯赤 t辰a 芍n
court order: tr芍t t辰a, 芍n l?nh
cover by insurance: c車 b?o hi?m
coverage: bao ph?
coverage household: b?o hi?m gia ?足nh
Coverdell education savings account: t角i kho?n ti?t ki?m gi芍o d?c Coverdell
covered security: ch?ng kho芍n ???c bao ph?
co-worker: ??ng nghi?p
credit bureau: c?c t赤n d?ng
credit for child care (childcare) expenses: t赤n thu? cho chi 梯堯赤 ch?m s車c tr?
credit for other dependents (ODC): t赤n thu? cho ng??i ph? thu?c kh芍c (ODC)
credit for the elderly or the disabled: t赤n thu? cho ng??i cao ni那n ho?c khuy?t t?t
credit life insurance: ghi c車 cho b?o hi?m nh?n th?
credit one＊s account: ghi c車 v角o t角i kho?n m?t ng??i n角o ?車
credit reduction rate (FUTA): m?c gi?m t赤n thu? (FUTA)
credit union: c?ng ?o角n t赤n d?ng
criminal prosecution: truy t? h足nh s?
cryptocurrencies: ti?n m? h車a
cryptocurrency: ti?n m? h車a
currency transaction report: b芍o c芍o giao d?ch ti?n t?
currency transaction report by casinos: b芍o c芍o giao d?ch ti?n t? c?a s辰ng b?c
currently not collectible: hi?n kh?ng th? truy thu
custodial parent: cha m? gi芍m h?
customer outreach program: ch??ng tr足nh ti?p c?n kh芍ch h角ng
customs duties: thu? h?i quan

D

data: d? li?u
data bank: ng?n h角ng d? ki?n; kho t角i li?u
data breach: vi ph?m d? li?u
data entry (in a computer): nh?p d? ki?n (v角o m芍y vi t赤nh)
data transmission: s? chuy?n d? ki?n
daycare center: trung t?m gi? tr?
de minimis (minimal) benefits: l?i 赤ch c?c ti?u (t?i thi?u)
de minimis presence: hi?n di?n c?c ti?u
dealer (commercial): 紳堯角 bu?n (th??ng m?i)
dealer (securities): ng??i m?i gi?i (ch?ng kho芍n)
death benefit: ti?n t? tu?t
death certificate: gi?y ch?ng t?
decedent: ng??i qu芍 c?
declining balance depreciation: kh?u hao s? d? gi?m d?n
decree (judicial, final): 芍n l?nh (t? ph芍p, ?? x? xong)
decree (not final): 芍n l?nh (ch?a x? xong)
deduction: s? kh?u tr?
default: kh?ng tr? n? ?迆ng k? h?n, v? n?
deferred compensation plan: ch??ng tr足nh th迄 lao ???c tr足 ho?n
deferred income: thu nh?p ???c tr足 ho?n
deferred payment: thanh to芍n ???c tr足 ho?n
deferred taxes: thu? ???c tr足 ho?n
deficiency notice, notice of deficiency: th?ng b芍o thi?u n?/ti?n
delinquent payments: thanh to芍n tr? h?n
delinquent return: t? khai tr? h?n
delinquent taxes: c芍c kho?n thu? tr? h?n
delinquent taxpayer: ng??i ?車ng thu? tr? h?n
demand for payment: vi?c ?辰i tr? ti?n/thanh to芍n
denial letter, denial notice: th? t? ch?i, th?ng b芍o t? ch?i
Department of Health and Human Services (HHS): B? Y t? v角 D?ch v? D?n sinh (HHS)
Department of Homeland Security (DHS): B? An ninh N?i ??a (DHS)
Department of Labor (DOL): B? Lao ??ng (DOL)
Department of the Treasury (U.S.): B? T角i ch赤nh (U.S.)
Department of Veterans Affairs (VA): B? C?u chi?n binh (VA)
departure permit: gi?y ph谷p kh?i h角nh
dependency test: th? th芍ch ph? thu?c
dependent: ng??i ph? thu?c
dependent care assistance payments: kho?n thanh to芍n h? tr? ch?m s車c ng??i ph? thu?c
dependent care expenses: chi 梯堯赤 ch?m s車c ng??i ph? thu?c
depletion: s? hao h?t
deposit period ending on (month, day, year): th?i k? k? g?i k?t th迆c v角o (ng角y, th芍ng, n?m)
depositor: ng??i k? g?i
depreciable property: t角i s?n kh?u hao ???c
depreciation: kh?u hao/chi?c kh?u
digital asset: t角i s?n ?i?n t?
digital asset in a wallet: t角i s?n ?i?n t? trong v赤
direct debit: ghi n? tr?c ti?p
direct debit installment agreement: th?a thu?n tr? g車p b?ng ghi n? tr?c ti?p
direct deposit: k? g?i tr?c ti?p
disability benefits: ph迆c l?i khuy?t t?t
disability income exclusion: lo?i tr? thu nh?p do khuy?t t?t
disability payments: c芍c kho?n thanh to芍n cho khuy?t t?t
disabled: khuy?t t?t, t角n t?t
disaster: thi那n tai
disaster relief: mi?n gi?m do thi那n tai
discharge: gi?i tr?
disclosure: ti?t l?/c?ng b?
disposition (of property): x? l? (c?a t角i s?n)
disregarded entity: th?c th? kh?ng x谷t ??n
distribution: s? ph?n ph?i
distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.: ph?n ph?i t? l??ng h?u, ni那n kim, k? ho?ch ngh? h?u ho?c chia s? l?i nhu?n, IRA, h?p ??ng b?o hi?m, v.v.
distributive share (partnership): ph?n l?i ph?n ph?i (c?ng ty h?p danh)
dividend equivalent payments: thanh to芍n t??ng ???ng c? t?c
dividend income: thu nh?p c? t?c
dividends: c? t?c
division (administration): ph辰ng/ban (h角nh ch芍nh)
divorce decree: ph芍n quy?t ly h?n
doing business as (DBA): kinh doanh nh? (DBA)
domestic production activity: ho?t ??ng s?n xu?t n?i ??a
domestic partnership: c?ng ty h?p danh n?i ??a
donation: quy那n g車p
double taxation: ?芍nh thu? g?p ??i
download (information technology): t?i xu?ng (c?ng ngh? th?ng tin)
draft: s谷c/l?nh phi?u
dual-status alien or dual resident alien: ngu?i n??c ngo角i c車 t足nh tr?ng k谷p ho?c ng??i n??c ngo角i c車 t足nh tr?ng c? tr迆 k谷p
dual-status return: t? khai co t足nh tr?ng k谷p
dual-status taxpayer: ng??i ?車ng thu? c車 t足nh tr?ng k谷p
dual-status year: n?m c車 t足nh tr?ng k谷p
due diligence: l角m tr辰n tr?ng tr芍ch
dues (union): l? 梯堯赤 (c?ng ?o角n)
dwelling: n?i c? tr迆

E

early distribution: ph?n ph?i s?m
earned income: thu nh?p ki?m ???c
earned income credit (EIC): t赤n ?i?m thu nh?p ki?m ???c
earned income tax credit: t赤n thu? thu nh?p ki?m ???c
earned income test: th? th芍ch thu nh?p ki?m ???c
earning capacity: kh? n?ng ki?m ti?n
education credits: t赤n thu? gi芍o d?c
effectively connected income: thu nh?p k?t n?i h?u hi?u
e-file (efile): e-file (khai thu? b?ng ?i?n t?)
elderly: ng??i gi角, ng??i cao tu?i, b?c cao ni那n
election worker: nh?n vi那n b?u c?
Electronic Federal Tax Payment System (EFTPS): H? th?ng Thanh to芍n thu? Li那n bang b?ng ?i?n t?
electronic filing (e-file or efile): n?p/khai b?ng ?i?n t? (e-file ho?c efile)
electronic filing identification number (EFIN): m? s? n?p/khai thu? b?ng ?i?n t? (EFIN)
electronic funds withdrawal (EFW): tr赤ch ng?n ?i?n t? (EFW)
electronic report of tips: khai b芍o ti?n boa b?ng ?i?n t?
electronic return originator (ERO): t? khai ?i?n c?a ng??i kh?i t?o (ERO)
electronic service: d?ch v? ?i?n t?
elementary school: tr??ng ti?u h?c
eligibility requirements: y那u c?u ?? ?i?u ki?n
email: email, ?i?n th?, th? ?i?n t?
employee: nh?n vi那n
employee benefits: quy?n l?i c?a nh?n vi那n
employee retention credit: t赤n thu? duy tr足 nh?n vi那n
employee savings plan: k? ho?ch ti?t ki?m d角nh cho nh?n vi那n
employee tax: thu? nh?n vi那n
employee＊s daily record of tips: s? ghi ti?n boa h角ng ng角y c?a nh?n vi那n
employee＊s daily record of tips and report to the employer: s? ghi ti?n boa h角ng ng角y c?a nh?n vi那n v角 khai b芍o cho ch? lao ??ng
employee＊s report of tips to employer: khai b芍o ti?n boa c?a nh?n vi那n g?i cho ch? lao ??ng
employer (adjective): ch? lao ??ng
employer (noun): ch? lao ??ng
employer health plan: ch??ng tr足nh y t? c?a ch? lao ??ng
employer identification number (ElN): m? s? thu? c?a ch? lao ??ng
employer tax: thu? c?a ch? lao ??ng
employer＊s supplemental tax guide: h??ng d?n thu? b? sung c?a ch? lao ??ng
employment agency: d?ch v? t足m vi?c
employment agency fees: l? 梯堯赤 cho d?ch v? t足m vi?c
employment related: li那n quan t?i vi?c l角m
employment taxes: thu? vi?c l角m
enact: thi h角nh, ban h角nh
endowment: ti?n quy那n t?ng
energy efficient home improvement credit: t赤n thu? c?i thi?n 紳堯角 c車 hi?u qu? n?ng l??ng
enforced collection action: h角nh ??ng th?c thi truy thu
enforcement of the law: th?c thi lu?t ph芍p
enrolled agent: ??i di?n ?? ??ng k?
enter (data in a computer): nh?p (d? ki?n v角o m芍y vi t赤nh)
entertainment expenses: chi 梯堯赤 gi?i tr赤
entry (on a return): m?c/tr??ng (tr那n t? khai)
equitable relief: mi?n gi?m c?ng b?ng
equity (in property): v?n s? h?u, gi芍 tr? t角i s?n
escrow: k? qu?
escrow account: tr??ng m?c k? qu?
escrow funds: qu? b?o ch?ng
estate: di s?n
estate tax: thu? di s?n
estimated tax: thu? ??c t赤nh
estimated tax payments: thanh to芍n thu? ??c t赤nh
estimated useful life: th?i gian s? d?ng ??c t赤nh
examination (of a tax return): ki?m tra(c?a m?t t? khai thu?)
excess contribution: ?車ng g車p v??t m?c
excess gains: l?i nhu?n v??t m?c
exchange of like-kind property: trao ??i t角i s?n c迄ng lo?i
exchange visitor: kh芍ch trao ??i
exchange, trade (verb): trao ??i, m?u d?ch (??ng t?)
excise taxes: thu? gi芍n thu
exclusion of income for bona fide residents: lo?i tr? thu nh?p cho c? d?n ch?n th?t
executor: ng??i thi h角nh
exempt individual: c芍 nh?n ???c mi?n
exemption: mi?n
exemption certificate number: s? ch?ng nh?n mi?n
exemption from withholding: mi?n kh?u l?u
exemptions, standard deduction, and filing information: mi?n tr?, kh?u tr? ti那u chu?n, v角 th?ng tin khai thu?
expatriation tax: thu? t? b? qu?c t?ch
experience rate: s? ?芍nh gi芍 b?ng kinh nghi?m
expire: h?t h?n; ?芍o h?n
extended active duty: th?i gian t?i ng? ???c gia h?n

F

face value: gi芍 tr? ghi tr那n gi?y, m?nh gi芍
failure to deposit: kh?ng k? th芍c
failure to file penalty: h足nh ph?t do kh?ng khai thu?
failure to pay penalty: h足nh ph?t do kh?ng tr?
fair market value (FMV): gi芍 th? tr??ng (FMV)
fair rental price: gi芍 thu那 h?p l?
fair rental value: gi芍 thu那 h?p l?
family size: s? ng??i trong gia ?足nh
farm: n?ng tr?i; n?ng trang; ?i?n trang
farm income: thu nh?p t? n?ng tr?i
farm operator: ng??i ?i?u h角nh n?ng tr?i
farm worker: ng??i l角m vi?c trong n?ng tr?i
farmer: n?ng gia; n?ng d?n
farming: n?ng nghi?p
fax: ?i?n th? g?i qua m芍y fax
Federal District Court: T辰a 芍n Qu?n Li那n bang
Federal Employees Health Benefit Program: Ch??ng tr足nh Quy?n l?i Y t? Nh?n vi那n Li那n bang
federal income tax return: t? khai thu? thu nh?p li那n bang
Federal Insurance Contributions Act (FICA): ??o lu?t ?車ng g車p b?o hi?m li那n bang (FICA)
Federal Payment Levy Program (FPLP): Ch??ng tr足nh Thanh to芍n 芍p thu? Li那n bang (FPLP)
federal tax lien: quy?n l?u gi?
federal tax on special fuels: thu? li那n bang tr那n nhi那n li?u ??c bi?t
federal taxes: thu? li那n bang
Federal Trade Commission (FTC): ?y ban Th??ng m?i Li那n bang (FTC)
Federal Unemployment Tax Act (FUTA): ??o lu?t Thu? th?t nghi?p li那n bang (FUTA)
Federal Unemployment Trust Fund: Qu? T赤n th芍c th?t nghi?p li那n bang
federal use tax on civil aircraft: thu? s? d?ng li那n bang ??i v?i m芍y bay d?n d?ng
feedback: nh?n x谷t
fees: 梯堯赤
fellowship: tr? c?p nghi那n c?u
fiat currency: ti?n ph芍p ??nh
field examination (audit): ki?m tra th?c ??a (ki?m x谷t)
file a tax return: n?p m?t t? khai thu?
file jointly: khai thu? chung
file separately: khai thu? ri那ng
file your return on or before (month, day, year): n?p t? khai c?a b?n v角o ho?c tr??c (th芍ng, ng角y, n?m)
filing of return: vi?c khai/n?p t? khai thu?
filing status: t? c芍ch khai thu?
finance charge: l? 梯堯赤 t角i v?
financial analysis: ph?n t赤ch t角i ch芍nh
Financial Crimes Enforcement Network (FinCEN): H? th?ng Th?c thi t?i ph?m t角i ch赤nh (FINCEN)
financial institution: c? quan t角i ch赤nh
financial statement: b?n t??ng tr足nh t角i ch芍nh
financially disabled: kh?ng c車 kh? n?ng t角i ch芍nh
fine (noun): ti?n ph?t
first-time homebuyer credit: t赤n thu? cho ng??i mua 紳堯角 l?n ??u
fiscal year: n?m t角i ch芍nh
fishing income: thu nh?p t? ngh?/vi?c ?芍nh c芍
fixing-up expenses: chi 梯堯赤 s?a ch?a
flexible-benefits plan: k? ho?ch quy?n l?i linh ho?t
flexible-spending plan: k? ho?ch chi ti那u linh ho?t
flow-through entity: th?c th? truy?n qua
follow up: theo s芍t
food stamps: phi?u tr? c?p th?c ph?m
for your records: ?? l?u l?i trong h? s? c?a b?n
foreclosure (mortgage): t?ch bi那n (vay th? ch?p)
foreign account: t角i kho?n ? n??c ngo角i
foreign assets: t角i s?n ? n??c ngo角i
foreign currency: ti?n t? n??c ngo角i
foreign earned income: thu nh?p ki?m ???c ? n??c ngo角i
foreign earned income exclusion: lo?i tr? thu nh?p ki?m ???c ? n??c ngo角i
foreign employee: nh?n vi那n n??c ngo角i
foreign financial asset: t角i s?n t角i ch赤nh ? n??c ngo角i
foreign government: ch赤nh ph? n??c ngo角i
foreign housing deduction: kh?u tr? chi 梯堯赤紳堯角 ? n??c ngo角i
foreign tax: thu? n??c ngo角i
foreign tax credit: t赤n thu? n??c ngo角i
foreign travel: du l?ch n??c ngo角i
form: m?u ??n
form letter: th? m?u
forms:: c芍c m?u ??n
1040 U.S. Individual Income Tax Return: 1040 T? khai thu? thu nh?p Hoa K? cho C芍 nh?n
1040-ES Estimated Tax for Individuals: 1040-ES Thu? ??c t赤nh cho C芍 nh?n
1040每NR U.S. Nonresident Alien Income Tax Return: 1040-NR T? khai thu? thu nh?p Hoa K? cho Ng??i n??c ngo角i t?m tr迆
2290 Heavy Highway Vehicle Use Tax Return: 2290 T? khai thu? s? d?ng cho Xe ???ng cao t?c h?ng n?ng
2848 Power of Attorney and Declaration of Representative: 2848 Gi?y ?y quy?n v角 tuy那n b? c?a Ng??i ??i di?n
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business: 8300 Khai b芍o c芍c kho?n thanh to芍n b?ng ti?n m?t tr那n $10.000 nh?n ???c trong m?t ho?t ??ng th??ng m?i ho?c kinh doanh
8849 Claim for Refund of Excise Taxes: 8849 Y那u c?u ho角n thu? gi芍n thu
940 Employer＊s Annual Federal Unemployment Tax Return: 940 T? khai thu? th?t nghi?p Li那n bang (FUTA) h角ng n?m c?a Ch? lao ??ng
941 Employer＊s Quarterly Federal Tax Return: 941 T? khai thu? Li那n bang h角ng qu? c?a Ch? lao ??ng
943 Employer＊s Annual Tax Return for Agricultural Employees: 943 T? khai thu? Li那n bang h角ng n?m c?a Ch? lao ??ng d角nh cho Nh?n vi那n n?ng nghi?p
Schedule A (Form 1040): B?ng A (M?u 1040)
Schedule H (Form 1040) Household Employment Taxes: B?ng H (M?u 1040) Thu? vi?c l角m t?i gia
SS-4 Application for Employer Identification Number: SS-4 ??n xin c?p M? s? thu? c?a Ch? lao ??ng
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding: SS-8 X芍c ??nh t足nh tr?ng lao ??ng cho m?c ?赤ch kh?u l?u thu? vi?c l角m v角 thu? thu nh?p li那n bang
W-2 Wage and Tax Statement: W-2 B芍o c芍o Ti?n l??ng v角 thu?
W-3 Transmittal of Wage and Tax Statements: W-3 Chuy?n ph芍t B芍o c芍o Ti?n l??ng v角 thu?
W-3c Transmittal of Corrected Wage and Tax Statements: W-3c Chuy?n ph芍t B芍o c芍o Ti?n l??ng v角 thu? ?? s?a
W-4 Employee＊s Withholding Certificate: W-4 Ch?ng nh?n Kh?u l?u thu? c?a Nh?n vi那n
W-4P Withholding Certificate for Periodic Pension or Annuity Payments: W-4P Ch?ng nh?n Kh?u l?u cho thanh to芍n l??ng h?u ??nh k? ho?c ni那n ki那m
W-7 Application for IRS Individual Taxpayer Identification Number: W-7 ??n xin c?p M? s? thu? C芍 nh?n c?a IRS
W-9 Request for Taxpayer Identification Number and Certification: W-9 Y那u c?u M? s? thu? v角 ch?ng nh?n
foster child: con nu?i t?m
founder (of a trust): ng??i s芍ng l?p (qu? t赤n th芍c)
franchise: ??c quy?n kinh doanh
franchise tax: thu? ??c quy?n kinh doanh
Free ob极郤: Free ob极郤 (khai thu? mi?n 梯堯赤)
fringe benefits: ph? c?p
frivolous tax return: t? khai thu? ph迄 phi?m
full-time employee: nh?n vi那n to角n th?i gian
full-time student: h?c sinh/sinh vi那n to角n th?i gian
full-time work: l角m vi?c to角n gi?
furnace (heating unit): l辰 s??i (b? ph?n s??i)

G

gainful employee: nh?n vi那n h?u 赤ch
gainful employment: vi?c l角m h?u 赤ch
gambling winnings: ti?n th?ng c??c
garnishments: sai 芍p
general partner: th角nh vi那n t?ng qu?n
generation-skipping transfer: chuy?n ti?p b? qua th? h?
geographical basis: c? s? ??a l?
geothermal well: gi?ng n??c n車ng
gift: qu角 t?ng
gift tax: thu? qu角 t?ng
golden parachute agreement: th?a thu?n d迄 v角ng
goodwill: uy t赤n (c?a m?t c?ng ty)
governing instrument: c?ng c? qu?n l?
grace period: th?i gian tri?n h?n
grant (noun): tr? c?p (danh t?)
grantor (of a trust): ng??i ?y th芍c (c?a qu? t赤n th芍c)
green card: th? xanh
green card test: th? th芍ch th? xanh
gross income: t?ng thu nh?p
gross proceeds: t?ng s? ti?n thu ???c
gross profit: t?ng l?i nhu?n
gross receipts: t?ng doanh thu
group health plan: ch??ng tr足nh s?c kh?e theo nh車m
group life insurance: b?o hi?m nh?n th? theo nh車m
group-term life insurance: b?o hi?m nh?n th? theo nh車m c車 k? h?n
guarantee of indebtedness: ??m b?o n?
guaranteed issue: ph芍t h角nh (ch?ng kho芍n) c車 b?o ??m
guardian: ng??i gi芍m h?

H

halfway house: 紳堯角 chuy?n ti?p
handicapped: khuy?t t?t; t角n t?t
handout: ph芍t, cho kh?ng
hard fork (digital assets): chia nh芍nh c?ng (t角i s?n ?i?n t?)
hardship case: ho角n c?nh kh車 kh?n
head of household: ch? gia ?足nh
health benefits: l?i 赤ch s?c kh?e
health care: ch?m s車c s?c kh?e
health coverage: b?o hi?m s?c kh?e
health coverage exemption: mi?n b?o hi?m s?c kh?e
health coverage tax credit (HCTC): t赤n thu? b?o hi?m s?c kh?e (HCTC)
health insurance: b?o hi?m s?c kh?e
health insurance marketplace: th? tr??ng b?o hi?m s?c kh?e
health insurance policy: ch赤nh s芍ch b?o hi?m s?c kh?e
hearing aid: m芍y tr? th赤nh
hearing impaired: b? l?ng tai
heavy highway vehicle use tax return: t? khai thu? s? d?ng cho xe ???ng cao t?c h?ng n?ng
high school: tr??ng trung h?c
highway use tax: thu? s? d?ng ???ng cao t?c
hobby loss: l? c?a s? th赤ch
holder: ng??i mang th?; ng??i c?m gi?y t?
holder of record: ng??i gi? s? s芍ch/h? s?
holding period: th?i k? n?m gi? ch? quy?n
holiday: ng角y ngh?; ng角y l?
home: 紳堯角
Home Affordable Modification Program (HAMP): Ch??ng tr足nh ?i?u ch?nh 紳堯角 ? gi芍 ph?i ch?ng (HAMP)
home energy audit: t赤n thu? n?ng l??ng gia d?ng
home loan: ti?n vay mua 紳堯角
homeland security: an ninh n?i ??a
homepage (information technology): trang 紳堯角 (c?ng ngh? th?ng tin)
homeworker: ng??i l角m vi?c t?i 紳堯角
hospital insurance benefits tax (Medicare): thu? b?o hi?m quy?n l?i b?nh vi?n (Medicare)
houseboat: 紳堯角 tr那n thuy?n
household: h? gia ?足nh
household appliances: ?? gia d?ng
household employer＊s tax guide: h??ng d?n thu? cho ch? lao ??ng t?i gia
household employment taxes: thu? vi?c l角m t?i gia
household income: thu nh?p c?a h? gia ?足nh
housewife: n?i tr?
housing allowance: tr? c?p 紳堯角 ?

I

identity protection personal identification number (IP PIN): m? s? c芍 nh?n b?o v? danh t赤nh (IP PIN)
Identity Protection Specialized Unit (IPSU): ??n v? ??c bi?t B?o v? danh t赤nh (IPSU)
identity theft: tr?m c?p danh t赤nh
immigrant status: t足nh tr?ng nh?p c?
immigration status: t足nh tr?ng di tr迆
impose a tax: ?芍nh thu?
income: thu nh?p
income averaging: thu nh?p b足nh qu?n
income from sources outside the U.S.: thu nh?p t? c芍c ngu?n b那n ngo角i Hoa K?
income statement: b芍o c芍o thu nh?p
income subject to tax (taxable income): thu nh?p ch?u thu? (thu nh?p ch?u thu?)
income tax: thu? thu nh?p
income-producing property: t角i s?n t?o thu nh?p
income-splitting: t芍ch ri那ng thu nh?p
incur (a penalty): ch?u (ph?t); b? ph?t
incur (expense): x?y ra, ph芍t sinh (chi 梯堯赤)
incur (obligation): ch?u (tr芍ch nhi?m); m?c ph?i, g芍nh ch?u
independent contractor: th?u kho芍n ??c l?p
individual estimated tax: thu? ??c t赤nh cho c芍 nh?n
individual income: thu nh?p c芍 nh?n
individual income tax: thu? thu nh?p c芍 nh?n
individual retirement account: t角i kho?n h?u tr赤 c芍 nh?n
individual retirement arrangement (IRA): qu? h?u tr赤 c芍 nh?n (IRA)
information return: t? khai th?ng tin
information to claim certain credits after disallowance: th?ng tin ?? y那u c?u m?t s? t赤n thu? sau khi kh?ng ???c ph谷p
inheritance: th?a h??ng
inheritance tax: thu? th?a h??ng
initial markup: m?c bi那n l?i ban ??u
injured spouse claim: y那u c?u c?a ng??i v?/ch?ng b? t?n h?i
injury: th??ng t赤ch; s? th??ng t?n
in-law: th?ng gia
innocent spouse: v?/ch?ng v? can
innocent spouse relief: mi?n gi?m d角nh cho ng??i v?/ch?ng v? can
input: nh?p li?u, ??u v角o
insolvency: v? n?
installment: tr? g車p
installment agreement: th?a thu?n tr? g車p
insulation: s? t芍ch ri那ng/v?t li?u c芍ch ly
insurance broker: ng??i m?i gi?i b?o hi?m
intangible assets: t角i s?n v? h足nh
Interactive Tax Assistant (ITA): Tr? l? thu? t??ng t芍c (ITA)
interest: ti?n l?i, l?i
interest (in a partnership): quy?n l?i (trong c?ng ty h?p danh)
interest holder (in property): ng??i c車 quy?n l?i (trong t角i s?n)
interest income: thu nh?p t? l?i
interest rate: l?i su?t
Internal Revenue Bulletin: B?n tin Thu? v?
Internal Revenue Code (IRC): B? Lu?t Thu? v? (IRC)
Internal Revenue Service (IRS): S? Thu? v? (IRS)
international social security agreement: hi?p ??nh an sinh x? h?i qu?c t?
inventory: h角ng t?n kho
investment income: thu nh?p ??u t?
investment tax credit: t赤n thu? cho ??u t?
investors: 紳堯角 ??u t?
invoice: h車a ??n
involuntary conversion: s? chuy?n ??i kh?ng t? nguy?n
IRS Independent Office of Appeals: V?n ph辰ng Khi?u n?i ??c l?p c?a IRS
IRS individual taxpayer identification number (ITIN): m? s? thu? c芍 nh?n c?a IRS (ITIN)
issue (a check): ph芍t h角nh (s谷c)
issuer: ng??i ph芍t h角nh
item: kho?n; ?i?u kho?n; m?c
itemize: li?t k那 t?ng kho?n
itemized deductions: kh?u tr? t?ng kho?n
items of tax preference: c芍c ?i?u kho?n ???c h??ng quy ch? ?u ??i thu?
itinerant: ng??i l?u ??ng

J

jeopardy assessment: nguy c? ??nh m?c
joint account: t角i kho?n chung
joint and several (tax) liability: kho?n n? (thu?) chung v角 c芍 nh?n
joint and survivor annuity: ni那n kim chung v角 ng??i c辰n l?i
joint return: khai thu? chung
joint return test: th? th芍ch khai thu? chung
joint tenancy: s? h?u chung
joint venture: li那n doanh
journeyworker: ng??i l角nh ngh?
junior high school: tr??ng trung h?c ph? th?ng c?p 2
juror: b?i th?m vi那n
jury: b?i th?m ?o角n
jury duty: nhi?m v? b?i th?m

K

keep records: l?u gi? gi?y t?/h? s?
Keogh Retirement Plan: Ch??ng tr足nh h?u tr赤 Keogh
kickback: ti?n lo l車t, h?i l?
kind of tax: lo?i thu?

L

landlord: ch? cho thu那紳堯角, ch? ??t
late filing penalty: h足nh ph?t do khai thu? tr? h?n
late payment penalty: h足nh ph?t do tr? thu? tr? h?n
later alternate valuation: ??nh gi芍 thay th? sau
law enforcement officer: vi那n ch?c thi h角nh lu?t ph芍p
law enforcement personnel: nh?n vi那n thi h角nh lu?t ph芍p
layoff: vi?c sa th?i, h角nh ??ng cho th?i vi?c
lease: thu那 m??n
leasehold improvements: s? c?i thi?n thu那 m??n
lease-sale: b芍n theo h?p ??ng thu那 m??n
leasing of: cho thu那
legal expenses (for services of an attorney): chi 梯堯赤 ph芍p l? (cho c芍c d?ch v? c?a lu?t s?)
legal permanent resident: th??ng tr迆 nh?n h?p ph芍p
legal person: ph芍p nh?n
legal services plan: k? ho?ch d?ch v? ph芍p l?
lender: ng??i cho vay ti?n
lessee, tenant: ng??i thu那 m??n
lessor: ch? cho thu那
letterhead: ??u th?, ??u c芍c v?n b?n
levy (noun): s? thu, thu ???c
levy (verb)): sai 芍p (??ng t?)
levy on wages: sai 芍p ti?n l??ng
levy release: gi?i tr? sai 芍p
liabilities: n? ph?i tr?
lien: l?u gi?
life annuity: ni那n kim tr?n ??i
life insurance policy: h?p ??ng b?o hi?m nh?n th?
lifetime learning credit: t赤n thu? h?c t?p tr?n ??i
limited distribution: gi?i h?n ph?n ph?i
Limited Liability Company (LLC): C?ng ty Tr芍ch nhi?m h?u h?n (LLC)
limited partnership: c?ng ty h?p danh gi?i h?n
listed property: t角i s?n ni那m y?t
living trust: qu? t赤n th芍c s?ng
loan origination fees: 梯堯赤 kh?i t?o kho?n vay
lobbying expenses: chi 梯堯赤 v?n ??ng h角nh lang
lockout: kh車a x??ng
long-term: d角i h?n
long-term resident: c? d?n d角i h?n
lookback period: th?i k? ki?m l?i
loss of income: th?t tho芍t thu nh?p
low income: thu nh?p th?p
Low Income Taxpayer Clinics (LITC): Trung t?m cho Ng??i ?車ng thu? c車 thu nh?p th?p
low-income taxpayer: ng??i ?車ng thu? c車 thu nh?p th?p
lump sum: tr?/nh?n m?t l?n

M

maintenance (buildings): b?o tr足(c芍c to角紳堯角 cao ?c)
maintenance (of a household): duy tr足 (c? gia ?足nh)
make payable to: tr? cho
marginal cost: chi 梯堯赤 c?n bi那n
marginal revenue: thu nh?p c?n bi那n
marginal tax rate: thu? su?t c?n bi那n
marketplace (ACA-related): th? tr??ng (li那n quan ??n ACA)
mark-up; markup (profit): bi那n l?i (l?i nhu?n)
mark-to-market tax: thu? ??nh theo th? gi芍
marriage certificate: ch?ng th? h?n th迆
married: l?p gia ?足nh
master＊s degree in: b?ng th?c s? v? khoa/ng角nh
math error: l?i to芍n h?c
Medicaid: Medicaid
Medicaid waiver payments: Kho?n thanh to芍n mi?n Medicaid
Medical Assistance Program: Ch??ng tr足nh h? tr? Y t?
medical expenses: chi 梯堯赤 y t?
medical insurance benefits: l?i 赤ch b?o hi?m y t?
medical insurance premiums: b?o 梯堯赤 b?o hi?m y t?
Medicare: Medicare
merger: h?p nh?t
meter: m芍y ?o; d?ng c? ?? ?o
middle school: tr??ng trung h?c c? s?
migrant worker: c?ng nh?n di tr迆
mileage rate: m?c v?n 梯堯赤 t赤nh theo d?m ???ng ?i
military differential pay: ti?n tr? ch那nh l?ch cho qu?n ??i
minimum essential coverage (MEC): b?o hi?m t?i thi?u c?n thi?t (MEC)
minimum payment: s? ti?n t?i thi?u ph?i tr?
minimum wage: m?c l??ng t?i thi?u
mining (digital assets): ?角o (t角i s?n ?i?n t?)
mining activities: ho?t ??ng ?角o
miscellaneous expenses: c芍c chi 梯堯赤 h?n h?p
mobile home: 紳堯角 ? di ??ng
modified accelerated cost recovery system (MACRS): h? th?ng ph?c h?i chi 梯堯赤 t?ng t?c ?? s?a ??i (MACRS)
modified adjusted gross income (MAGI): t?ng thu nh?p ???c ?i?u ch?nh ?? s?a ??i
money order: l?nh phi?u
monthly payments: ti?n tr? h角ng th芍ng
mortgage: n? vay mua 紳堯角
mortgage interest: l?i c?a n? vay mua 紳堯角
mortgagee: n?i cho vay n? mua 紳堯角
mortgagor: ng??i vay n? mua 紳堯角
motor home: 紳堯角 c車 ??ng c?
moving expenses: chi 梯堯赤 d?n 紳堯角
multilevel marketing: ti?p th? ?a c?p
multinational corporation: c?ng ty ?a qu?c gia
multiple support: tr? c?p ?a ph??ng
mutual fund: qu? t??ng h?

N

national (citizenship): qu?c d?n(qu?c t?ch)
National Housing Act: ??o lu?t Nh角 ? Qu?c gia
natural disaster: thi那n tai
natural person: ng??i t? nhi那n
naturalized citizen: c?ng d?n ?? ???c nh?p t?ch
negligence penalty: h足nh ph?t do so su?t
net earnings: thu nh?p r辰ng
net earnings from self-employment: thu nh?p r辰ng t? c?ng vi?c t? kinh doanh
net income: thu nh?p r辰ng
net investment income tax (NIIT): thu? thu nh?p ??u t? r辰ng (NIIT)
net operating loss: l? r辰ng t? ho?t ??ng
net operating loss carryback (or carryforward): l? r辰ng t? ho?t ??ng ???c chuy?n l迄i (chuy?n ti?p)
net profit: l?i r辰ng
net receipts: kho?n thu r辰ng
net sales: doanh s? r辰ng
net tax liability: n? thu? r辰ng
newsletter fund: qu? th? th?ng tin
nominal value: gi芍 tr? t??ng tr?ng
nominee: ng??i ???c ch? ??nh
nonaccountable plan: k? ho?ch kh?ng tr芍ch nhi?m
noncustodial parent: cha m? kh?ng gi芍m h?
nondeductible: kh?ng kh?u tr? ???c
nondividend distribution: ph?n ph?i phi c? t?c
non-employee; nonemployee: kh?ng ph?i nh?n vi那n
nonemployee compensation: th迄 lao cho ng??i kh?ng ph?i nh?n vi那n
non-fungible token: token ??c nh?t
nonrefundable credits: t赤n thu? kh?ng ho角n l?i ???c
nonresident alien: ng??i n??c ngo角i t?m tr迆
nonstatutory stock option: quy?n mua c? phi?u kh?ng theo lu?t ??nh
non-streamlined installment agreement: th?a thu?n tr? g車p kh?ng tinh gi?m
nonwork day: ng角y kh?ng l角m vi?c
North American Free Trade Agreement (NAFTA): Hi?p ??nh Th??ng m?i t? do B?c M? (NAFTA)
North Atlantic Treary Organization (NATO): T? ch?c Hi?p ??c B?c ??i T?y D??ng (NATO)
notarized documents: t角i li?u ???c c?ng ch?ng
notary public: c?ng ch?ng vi那n
note: phi?u, tr芍i phi?u, ng?n phi?u
notice: th?ng b芍o
notice of levy: th?ng b芍o 芍p thu?
nursing care: ch?m s車c ?i?u d??ng
nursing home: 紳堯角 d??ng l?o

O

obsolescence: s? l?i th?i; t赤nh l?i th?i
offer in compromise: ?? ngh? ???c th?a hi?p
office examination (audit): ki?m tra t?i v?n ph辰ng (ki?m x谷t)
Office of Chief Counsel: V?n ph辰ng C? v?n tr??ng
offset (a debt with a tax refund): b迄 tr? (m?t kho?n n? v?i ti?n ho角n thu?)
old age pension: ti?n h?u cho tu?i gi角
online payment: thanh to芍n tr?c tuy?n
Online Payment Agreement (OPA) Application: ??n xin Th?a thu?n thanh to芍n tr?c tuy?n (OPA)
on-the-job training course: l?p hu?n luy?n th?c h角nh c?ng vi?c
operating cost: chi 梯堯赤 ?i?u h角nh
optional mileage allowance: t迄y ch?n v?n 梯堯赤 cho ph谷p
optional tax: thu? t迄y ch?n
ordinary and necessary: c?n thi?t theo th?ng l?
original issue discount (OID): gi?m gi芍 ph芍t h角nh g?c (OID)
out-of-pocket (actual) expenses: chi 梯堯赤 (th?c t?) t? ti?n t迆i
outside salesperson: ng??i b芍n h角ng ngo角i c?ng ty
overpayment: thanh to芍n th?a
owner/co-owner: ch? nh?n/??ng ch? nh?n

P

paid preparer: ng??i khai thu? ???c tr? ti?n
Paperwork Reduction Act: ??o lu?t Gi?m gi?y t?
parent company: c?ng ty m?
partner: th角nh vi那n
partnership: c?ng ty h?p danh
partnership interest: l?i 赤ch c?a h?p danh
part-time employee: nh?n vi那n b芍n th?i gian
part-time student: sinh vi那n/h?c sinh b芍n th?i gian
part-time work: l角m vi?c b芍n th?i gian
passive activity loss: l? c?a ho?t ??ng th? ??ng
pass-through entity; passthrough entity: th?c th? truy?n qua
password: m?t m?
patronage dividends: c? t?c b?o tr?
pay period: chu k? tr? l??ng
pay stub: c迄i l??ng
pay-as-you-go system: h? th?ng tr? ngay
payee: ng??i ???c tr? ti?n
payer: ng??i tr? ti?n
paymaster: nh?n vi那n ph芍t l??ng
payment: thanh to芍n
payment plan: k? ho?ch thanh to芍n
payment voucher: phi?u thanh to芍n
payroll: ti?n l??ng
payroll service provider: 紳堯角 cung c?p d?ch v? ti?n l??ng
penalty: h足nh ph?t, ti?n ph?t
penalty for premature withdrawal: h足nh ph?t do r迆t ti?n tr??c th?i h?n quy ??nh
penalty for underpayment: h足nh ph?t do thanh to芍n thi?u
penalty for underpayment of estimated tax: h足nh ph?t do thanh to芍n thi?u thu? ??c t赤nh
pension: h?u b?ng; ti?n h?u, l??ng h?u
Pension Benefit Guaranty Corporation (PBGC): C?ng ty B?o l?nh Ph迆c l?i H?u tr赤 (PBGC)
pension plan: k? ho?ch h?u b?ng
per capita: b足nh qu?n ??u ng??i
per diem: c?ng t芍c 梯堯赤
periodic payments: thanh to芍n ??nh k?
permanent resident: th??ng tr迆 nh?n
permanently and totally disabled: t角n t?t to角n ph?n v角 v?nh vi?n
personal exemptions: mi?n gi?m c芍 nh?n
personal expenses: chi 梯堯赤 c芍 nh?n
personal holding company: c?ng ty c? ph?n c芍 nh?n
personal property (vs. business): t角i s?n c芍 nh?n (??i l?p v?i doanh nghi?p)
personal property (vs. real estate): t角i s?n c芍 nh?n (??i l?p v?i b?t ??ng s?n)
personal property tax: thu? t角i s?n c芍 nh?n
personal service income: thu nh?p t? d?ch v? c芍 nh?n
personal services: c芍c d?ch v? c芍 nh?n
personal use property: t角i s?n s? d?ng b?i c芍 nh?n
personally identifiable information (PII): th?ng tin nh?n di?n c芍 nh?n (PII)
petitioner: ng??i ??ng ??n, ???ng ??n
phaseout (of exemption): s? gi?m d?n/m?t d?n (c?a mi?n tr?)
phishing: m?i ch角i
piecework: vi?c l角m kho芍n
Plain Writing Act: ??o lu?t Vi?t ??n gi?n
plan year: n?m c?a k? ho?ch
plug-in electric drive motor vehicle credit: t赤n thu? xe ??ng c? ?i?n c?m s?c
plug-in electric vehicle credit: t赤n thu? xe ?i?n c?m s?c
PO box: H?p th?
portfolio interest: l?i t? danh m?c ??u t?
postal money order: l?nh phi?u c?a b?u ?i?n
potential eligible individual: c芍 nh?n ?? ?i?u ki?n ti?m n?ng
power of attorney: gi?y ?y quy?n
pre-addressed envelope: phong b足 c車 ghi s?n ??a ch? c?a ng??i nh?n
pre-existing exclusions: c芍c kho?n kh?u tr? ?? c車 s?n t? tr??c
prefabricated: ti?n ch?; gi? t?o, kh?ng th?t
premature withdrawal: r迆t ti?n tr??c k? h?n
premium: b?o 梯堯赤/梯堯赤
premium tax credit (PTC): t赤n thu? b?o 梯堯赤 (PTC)
prepaid income: thu nh?p ???c ?ng tr??c
preparer tax identification number (PTIN): m? s? thu? c?a ng??i khai thu? (PTIN)
prepayment penalty: h足nh ph?t do tr? ti?n tr??c th?i h?n
prevailing wage and apprenticenship requirements: c芍c y那u c?u v? l??ng hi?n h角nh v角 h?c ngh?
Presidential Election Campaign Fund: Qu? V?n ??ng b?u c? T?ng th?ng
pretax: tr??c thu?
principal (contract): ng??i ch? ch赤nh th?c (h?p ??ng)
principal place of abode: n?i ? ch赤nh
principal place of business: tr? s? ch赤nh c?a m?t c? s? kinh doanh
Privacy Act: ??o lu?t v? Quy?n ri那ng t?
private foundation: qu? t? nh?n
private industry: c?ng nghi?p t? nh?n
prize (prizes and awards): gi?i th??ng (gi?i th??ng v角 ph?n th??ng)
professional preparer: ng??i khai thu? chuy那n nghi?p
profit: l?i; l?i; l?i nhu?n
profit and loss statement: b芍o c芍o l?i v角 l?
profit-seeking activity: ho?t ??ng sinh l?i
profit-sharing plan: k? ho?ch chia l?i
promissory note: phi?u h?a tr? ti?n, gi?y kh?t n?
proof of credit (for credit rating purposes): ch?ng minh t赤n d?ng (?? x?p h?ng t赤n d?ng)
property tax: thu? t角i s?n
provider of medical care: ng??i cung ?ng/c?p d?ch v? y t?
public law: c?ng lu?t
public retirement system: h? th?ng h?u tr赤 c?ng c?ng
public utility: ti?n 赤ch c?ng c?ng
punitive damages: b?i th??ng tr?ng ph?t

Q

qualified: ?? ?i?u ki?n, ?? ti那u chu?n
qualified business income deduction: kh?u tr? thu nh?p kinh doanh ?? ?i?u ki?n
qualified disability trust: qu? t赤n th芍c khuy?t t?t ?? ?i?u ki?n
qualified educational expenses: chi 梯堯赤 gi芍o d?c ?? ?i?u ki?n
qualified health coverage: b?o hi?m s?c kh?e ?? ?i?u ki?n
qualified health plan: ch??ng tr足nh s?c kh?e ?? ?i?u ki?n
qualified investment entity: th?c th? ??u t? ?? ?i?u ki?n
qualified plan: ch??ng tr足nh ?? ?i?u ki?n
qualified reservist distributions: ph?n ph?i ?? ?i?u ki?n cho l赤nh d? b?
qualified retirement plan: k? ho?ch h?u tr赤 ?? ?i?u ki?n
qualified terminable interest property (QTIP) trust: qu? t赤n th芍c t角i s?n c車 l?i su?t c車 th? ch?m d?t ?? ?i?u ki?n (QTIP)
qualify: h?i ?? ?i?u ki?n; ?? ti那u chu?n
qualifying child: tr? ?? ?i?u ki?n
qualifying relative: ng??i th?n ?? ?i?u ki?n
qualifying surviving spouse: v?/ch?ng c辰n l?i ?? ?i?u ki?n
qualifying widow(er): ng??i g車a v?/ch?ng ?? ?i?u ki?n

R

railroad retirement: h?u tr赤 ???ng s?t
Railroad Retirement Tax Act (RRTA): ??o lu?t Thu? h?u tr赤 ???ng s?t (RRTA)
rate: t? l?
real currency: ti?n th?t
real estate: b?t ??ng s?n
real estate investment: ??u t? b?t ??ng s?n
real estate investment trust (REIT): qu? t赤n th芍c ??u t? b?t ??ng s?n (REIT)
real estate mortgage investment conduit (REMIC): k那nh ??u t? th? ch?p b?t ??ng s?n (REMIC)
real estate tax: thu? b?t ??ng s?n
realized gain: l?i nhu?n th?c nh?n
reasonable cause: nguy那n nh?n/l? do h?p l?/th赤ch ?芍ng
reasonable expenses: c芍c chi 梯堯赤 h?p l?
recapture: thu h?i
recapture clause: ?i?u kho?n thu h?i
recognized gain: l?i nhu?n ghi nh?n
reconcile: ?i?u ch?nh, ??i chi?u
record: ghi ch谷p
records (substantiation): v?n ki?n, h? s?(s? d?n ch?ng)
redeem a bond: thu h?i tr芍i phi?u
Reemployment Trade Adjustment Assistance (RTAA): H? tr? ?i?u ch?nh Th??ng m?i Vi?c l角m l?i (RTAA)
refinancing: vi?c/s? t芍i t角i tr?
refresher course: kh車a h?c ?n l?i
refund of tax: s? ho角n thu?
refundable tax credit: t赤n thu? c車 th? ho角n l?i
register (an automobile): ??ng k? (xe h?i)
registered holder: ng??i s? h?u c車 ghi danh
regulated investment company (RIC): c?ng ty ??u t? ???c qu?n l? (RIC)
regulations: quy ??nh
relationship test: th? th芍ch m?i quan h?
related companies: c芍c c?ng ty li那n quan
related taxpayers: ng??i ?車ng thu? c車 li那n quan
relatives: quy?n thu?c; th?n nh?n
relief from joint responsibility: mi?n gi?m tr芍ch nhi?m chung
remittance (of funds): vi?c chuy?n (c?a ti?n)
remuneration: ti?n c?ng; ti?n th迄 lao
rent: ti?n thu那紳堯角, thu那 ??t; vi?c cho thu那
repayment: kho?n ho角n tr?
repeal: b?i b?
reportable income: thu nh?p c車 th? khai b芍o
reporting agent: b那n b芍o c芍o
residency test: th? th芍ch c? tr迆
resident alien: ng??i n??c ngo角i th??ng tr迆
residential clean energy credit: t赤n thu? 紳堯角 ? c車 n?ng l??ng s?ch
residential energy credits: t赤n thu? n?ng l??ng gia d?ng
residential property: t角i s?n ?? ?/sinh s?ng
residential property (home): 紳堯角 ?? ?/sinh s?ng (紳堯角)
residential rental property: t角i s?n/紳堯角 cho thu那 ?? ?
responsible party: b那n ch?u tr芍ch nhi?m
retail price: gi芍 b芍n l?
retail space: kh?ng gian b芍n l?
retailer: 紳堯角 bu?n l?; ng??i b芍n l?, c?a ti?m b芍n l?
retained tax: thu? ???c l?u l?i, thu? ???c gi? l?i
retirement: h?u tr赤; s? ngh? h?u
retirement income: thu nh?p h?u tr赤
retirement income ceiling: m?c tr?n thu nh?p h?u tr赤
retirement plan: k? ho?ch h?u tr赤
return: t? khai
return preparers: ng??i chu?n b? t? khai
returns and allowances: ho角n tr? v角 chi?c kh?u
revenue agent: nh?n vi那n ki?m tra thu?
revenue officer: nh?n vi那n thu thu?
revenue procedure: quy tr足nh thu? v?
revenue ruling: ph芍n quy?t thu? v?
revenue sharing: chia s? doanh thu
revoke: h?y b?
revolving account: t角i kho?n lu?n chuy?n
rollover: chuy?n ti?p
room and board: ?n v角 ?
routing number: s? ??nh tuy?n
royalty: ti?n b?n quy?n

S

S corporation: c?ng ty c? ph?n S
safe harbor: c?ng an to角n
safe haven: n?i ?n tr迆 an to角n
sailing permit: gi?y ph谷p ra kh?i
salary: l??ng b?ng
sale or exchange: b芍n hay trao ??i
sales tax: thu? ti那u th?
salvage value: gi芍 tr? c辰n l?i
sanction (noun): ch? t角i, s?c l?nh
savings and loan association: hi?p h?i ti?t ki?m v角 cho vay
savings bond: tr芍i phi?u ti?t ki?m
schedule (tax): b?ng li?t k那 (thu?)
scholarship: h?c b?ng
school bonds: tr芍i phi?u h?c ???ng
seasonal unemployment: th?t nghi?p theo th?i v?
section (administration): ph?n s? (h角nh ch赤nh)
securities: ch?ng kho芍n
Securities and Exchange Commission: ?y ban Ch?ng kho芍n v角 giao d?ch
seize: chi?m c?, b?t gi?, t?ch thu
seizure: s? chi?m b?t, vi?c t?ch thu
self-employed worker: nh?n vi那n t? l角m ch?
self-employment: t? kinh doanh
self-employment retirement plan: k? ho?ch h?u tr赤 cho ng??i t? kinh doanh
self-employment tax (SE tax): thu? t? kinh doanh (thu? SE)
semiweekly depositor: ng??i k? g?i hai l?n m?i tu?n
separate income (in a community property state): thu nh?p ri那ng (trong ti?u bang theo lu?t t角i s?n c?ng ??ng)
separate maintenance: b?o d??ng ly th?n
separate property (in a community property state): t角i s?n ri那ng (trong ti?u bang theo lu?t t角i s?n c?ng ??ng )
separation agreement: th?a thu?n ly th?n
serve a summons: t?ng ??t tr芍t/l?nh h?u t辰a
Service Center: Trung t?m D?ch v?
Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act): ??o lu?t Thi?t l?p m?i c?ng ??ng ?? th?c hi?n n?ng cao h?u tr赤 2.0 (??o lu?t AN NINH 2.0)
settlement date: ng角y d角n x?p
severance pay: ti?n th?i vi?c
share account (as in credit unions): t角i kho?n chia s? (nh? trong hi?p h?i t赤n d?ng)
shared responsibility payment: ti?n tr? chia s? tr芍ch nhi?m
share-farming: thay phi那n canh t芍c
shareholder: c? ??ng
shares of stock: c? ph?n ch?ng kh車an
sharing economy (gig economy): n?n kinh t? chia s? (n?n kinh t? gig)
sheltered workshop: x??ng che ch?
short sale (real estate): b芍n ng?n (??a ?c)
short-term: ng?n h?n
short-term payment plan: ch??ng tr足nh thanh to芍n ng?n h?n
sick leave: ph谷p ngh? b?nh
sick pay: ti?n l??ng ngh? b?nh
single: ??c th?n
single-member LLC: LLC m?t th角nh vi那n
small business: doanh nghi?p nh?
Small Business Administration (SBA): Qu?n tr? doanh nghi?p nh? (SBA)
Small Business Health Options Program (SHOP): Ch??ng tr足nh T迄y ch?n S?c kh?e Doanh nghi?p nh? (SHOP)
small business payroll tax credit for increasing research activities: t赤n thu? ti?n l??ng c?a doanh nghi?p nh? cho c芍c ho?t ??ng nghi那n c?u t?ng cao
small business taxpayer: ng??i ?車ng thu? doanh nghi?p nh?
small business owner: ti?u th??ng gia
small tax case procedure: quy tr足nh thu? cho c芍c v? vi?c nh?
social security: an sinh x? h?i
social security account: t角i kho?n an sinh x? h?i
social security benefits: ph迆c l?i an sinh x? h?i
Social Security Disability Insurance (SSDI): B?o hi?m Khuy?t t?t An sinh X? h?i (SSDI)
sole proprietor: doanh nghi?p c芍 th?
special assessment: ??nh m?c ??c bi?t
special withholding allowance: mi?n tr? kh?u l?u ??c bi?t
specific charge-off method: ph??ng ph芍p x車a s? c? th?
spouse/nonspouse: ng??i h?n ph?i/kh?ng ph?i ng??i h?n ph?i
stablecoins: xu ?n ??nh
staking (digital assets): ??t c??c (t角i s?n ?i?n t?)
staking activities (digital assets): ho?t ??ng ??t c??c (t角i s?n ?i?n t?)
standard deduction: kh?u tr? ti那u chu?n
standard mileage rate: m?c v?n 梯堯赤 ti那u chu?n
State Children＊s Health Insurance Program (SCHIP): Ch??ng tr足nh B?o hi?m Y t? Tr? em c?a Ti?u bang (SCHIP)
state insurance agency: c? quan b?o hi?m c?a ti?u bang
state taxes: thu? ti?u bang
State Workforce Agency: C? quan Lao ??ng Ti?u bang
statute: quy ch?
statute of limitations: th?i h?n quy ch?
statutory employee: nh?n vi那n quy ch?/ph芍p ??nh
statutory lien: quy?n l?u gi? theo quy ch?
stepchild: con k?
stock dividends: c? t?c
stock in trade (inventory): c? phi?u ?ang giao d?ch (tr? l??ng)
stock option plan: k? ho?ch l?a ch?n c? phi?u
stock purchase plan: k? ho?ch mua c? phi?u
stockbroker: m?i gi?i ch?ng kho芍n
stocks (investment): c? phi?u (??u t?)
straight-line depreciation: kh?u hao ???ng th?ng
streamlined installment agreement: th?a thu?n tr? g車p tinh gi?m
strike benefits: quy?n l?i ?足nh c?ng
student loan: ti?n vay sinh vi那n
subject to tax: ph?i ch?u thu?
subject to U.S. income tax withholding: ch?u kh?u l?u thu? thu nh?p c?a Hoa K?
subject to withholding: ch?u kh?u l?u
subsidy: tr? c?p, ph? c?p
substantial equivalence test: th? th芍ch t??ng ???ng ?芍ng k?
substantial gainful activity: ho?t ??ng mang l?i l?i 赤ch ?芍ng k?
substantial presence: s? hi?n di?n ?芍ng k?
summary of income and deductions: t車m t?t thu nh?p v角 kh?u tr?
summons: tr芍t c?a to角芍n
Supplemental Nutrition Assistance Program (SNAP): Ch??ng tr足nh H? tr? Dinh d??ng B? sung (SNAP)
Supplemental Security Income (SSI): Ti?n ph? c?p An sinh (SSI)
supplementary Medicare insurance for the aged: b?o hi?m Medicare b? sung cho ng??i c車 tu?i
support (personal): h? tr? (c芍 nh?n)
support test: th? th芍ch h? tr?
supporting documents: t角i li?u h? tr?
supporting form: m?u h? tr?
surcharge: l? 梯堯赤 thu th那m
surtax: thu? thu th那m
surviving spouse: ng??i v?/ch?ng c辰n l?i
sustainable aviation fuel: nhi那n li?u h角ng kh?ng b?n v?ng
Systemic Advocacy (SA): Bi?n h? to角n di?n (SA)
Systemic Advocacy Management System: H? th?ng qu?n l? bi?n h? to角n di?n

T

tab (information technology): v?u (c?ng ngh? th?ng tin)
talking tax forms: c芍c m?u thu? tho?i
tangible assets: t角i s?n h?u h足nh
tangible personal property: t角i s?n c芍 nh?n h?u h足nh
tax (adjective): ch?u thu?
tax (for special funds or general revenue): thu? (cho qu? ??c bi?t ho?c ngu?n thu t?ng qu芍t)
tax account information: th?ng tin t角i kho?n thu?
tax auditor: nh?n vi那n ki?m to芍n thu?
tax avoidance: tr芍nh thu?
tax base: c?n b?n ?? t赤nh thu?
tax benefit: l?i 赤ch thu?
tax bill: h車a ??n thu?
tax bracket: khung thu?
tax computation: vi?c t赤nh thu?
tax computation worksheet: b?n t赤nh thu?
Tax Counseling for the Elderly (TCE): T? v?n thu? cho Ng??i cao ni那n (TCE)
tax court: t辰a 芍n thu?
tax credit: t赤n thu?
Tax Cuts and Jobs Act: ??o lu?t C?t gi?m thu? v角 vi?c l角m
tax deductible: ???c kh?u tr? thu?
tax dispute: tranh ch?p thu?
tax evasion: tr?n thu?
tax exemption: mi?n tr? thu?
tax forms: c芍c m?u ??n thu?
tax haven country: ??t n??c thi那n ???ng thu?
tax home: n?i khai thu?
tax household (ACA-related): h? gia ?足nh thu? (li那n quan ??n ACA)
tax incentive: ?u ??i thu?
tax liability: n? thu? r辰ng
tax loophole: l? h?ng thu?
tax on gambling winnings: thu? tr那n ti?n th?ng c??c
tax penalty: h足nh ph?t thu?
tax period: th?i h?n thu?
tax policy: ch赤nh s芍ch thu?
tax preference items subject to minimum tax: c芍c m?c ?u ti那n thu? ph?i ch?u thu? t?i thi?u
tax preparer: ng??i khai thu?
tax professional: chuy那n gia thu?
tax provision: ?i?u kho?n thu?
tax rate: t? su?t thu?
tax rate schedule: b?ng t? su?t thu?
tax rebate: chi?c kh?u thu?
tax relief: mi?n gi?m thu?
tax relief for victims of terrorist attacks: mi?n gi?m thu? cho n?n nh?n c?a c芍c cu?c t?n c?ng kh?ng b?
tax return: t? khai thu?
tax shelter: tr芍nh thu?
tax statement (bill): b芍o c芍o thu? (h車a ??n)
tax status: t足nh tr?ng thu?
tax stimulus: k赤ch th赤ch thu?
tax table: b?ng thu?
Tax Topics: Ch? ?? thu?
tax treatment (of community income): c芍ch x? l? thu? (c?a thu nh?p c?ng ??ng)
tax treaty: hi?p ??c thu?
tax withheld at source: thu? kh?u l?u ? ngu?n
tax year: n?m thu?
taxable: c車 th? ph?i ?車ng thu?
taxable benefits: l?i 赤ch ch?u thu?
taxable bond: tr芍i phi?u ch?u thu?
taxable income: thu nh?p ch?u thu?
taxable stocks: ch?ng kho芍n ch?u thu?
taxable year: n?m ch?u thu?; n?m thu?
tax-deferred income: thu nh?p ???c ho?n thu?
tax-exempt income: thu nh?p ???c mi?n thu?
tax-exempt stated interest: l?i ?? ??nh ???c mi?n thu?
tax-free zone: khu v?c mi?n thu?
taxpayer: ng??i ?車ng thu?
Taxpayer Advocacy Panel: Ban Bi?n h? Ng??i ?車ng thu?
Taxpayer Advocate: Ng??i bi?n h? Ng??i ?車ng thu?
Taxpayer Advocate Service (TAS): D?ch v? Bi?n h? Ng??i ?車ng thu? (TAS)
Taxpayer Assistance Center (TAC): Trung t?m Tr? gi迆p Ng??i ?車ng thu? (TAC)
taxpayer identification number (TlN): m? s? thu? (TIN)
Taxpayer Protection Program (TPP): Ch??ng tr足nh B?o v? Ng??i ?車ng thu? (TPP)
taxpayer rights: quy?n h?n c?a ng??i ?車ng thu?
technical school: tr??ng k? thu?t
Telecommunications Relay Services (TRS): D?ch v? Chuy?n ti?p vi?n th?ng (TRS)
Temporary Assistance for Needy Families (TANF): T?m h? tr? gia ?足nh g?p kh車 kh?n (TANF)
temporary seasonal workers: c?ng nh?n th?i v? ng?n h?n
tenancy by the entirety: ch? quy?n tr?n
tenancy in common: ch? quy?n chung
tenant: ng??i thu那紳堯角/??t
tenant-stockholder: ng??i thu那-c? ??ng
tentative credit: t赤n thu? t?m th?i
term (time): th?i h?n, k? h?n (th?i gian)
testament: x芍c nh?n
theft: tr?m c?p
third party: ng??i th? ba; b那n th? ba
third-party designee: ng??i ???c ch? ??nh l角 b那n th? ba
third-party payer: ng??i tr? ti?n th? ba
tiebreaker rules: c芍c quy t?c ph芍 h辰a
tie-breaking rule: quy t?c ph芍 h辰a
time basis: c? s? th?i gian
tip (advice): m?o (ch? b?o)
tip (gratuity): ti?n boa
tips deemed to be wages: ti?n boa ???c coi nh? ti?n c?ng/l??ng
toll: l? 梯堯赤
toll call: ?i?n tho?i t赤nh 梯堯赤
toll-free number: s? mi?n 梯堯赤
total tax due: T?ng ti?n n? thu?
totalization agreement: th?a thu?n t?ng h?p
townhouse: 紳堯角 chung v芍ch
trade (noun): th??ng m?i (danh t?)
Trade Adjustment Assistance (TAA): H? tr? ?i?u ch?nh th??ng m?i (TAA)
Trade Adjustment Assistance (TAA) benefits: l?i 赤ch c?a H? tr? ?i?u ch?nh th??ng m?i (TAA)
Trade Adjustment Assistance (TAA) participants: ng??i tham gia H? tr? ?i?u ch?nh th??ng m?i (TAA)
trade name: t那n th??ng m?i
trade or business: th??ng m?i hay kinh doanh
trade readjustment assistance: h? tr? t芍i ?i?u ch?nh m?u d?ch
trade, exchange (verb): th??ng m?i, trao ??i (??ng t?)
trader: th??ng nh?n
trailer: r?mo車c, xe mo車c
trainee: th?c t?p sinh
training: ?角o t?o
transcript: b?n ghi
transfer: chuy?n nh??ng
transferee: ng??i ???c chuy?n nh??ng
transferor (trusts): ng??i chuy?n t角i s?n (qu? t赤n th芍c)
travel allowance: ph? c?p c?ng t芍c
travel expenses: chi 梯堯赤 c?ng t芍c
traveling salesperson: ng??i ?i b芍n h角ng l?u ??ng
Treasury bill: tr芍i phi?u ng?n h?n
Treasury bond: tr芍i phi?u d角i h?n
Treasury Department (U.S.): B? T角i ch赤nh (Hoa K?)
Treasury Inspector General for Tax Administration (TIGTA): T?ng Thanh tra c?a B? T角i ch赤nh v? ?i?u h角nh thu? v? (TIGTA)
Treasury note: tr芍i phi?u trung h?n
treaty-based return position disclosure: c?ng b? quan ?i?m t? khai d?a tr那n hi?p ??c
truck: xe v?n t?i
truck-tractor: xe t?i k谷o
trust: ?y th芍c; t赤n th芍c
trust company: c?ng ty t赤n th芍c
trust fund: qu? t赤n th芍c
trustee: ng??i ???c ?y th芍c
tuition: ti?n h?c, h?c 梯堯赤

U

U.S. Citizenship and Immigration Services (USCIS): S? Di tr迆 v角 Nh?p t?ch Hoa K?
U.S. District Court: T辰a 芍n Qu?n Hoa K?
U.S. Military Health Care System: H? th?ng ch?m s車c s?c kh?e qu?n ??i Hoa K?
U.S. national: qu?c d?n M?
U.S. Postal Service: D?ch v? B?u ch赤nh Hoa K?
uncollected FICA tax: thu? FICA ch?a thu ???c
underpayment: thanh to芍n thi?u
underreported taxes: thu? khai b芍o thi?u
underwriter (securities): ng??i/c?ng ty b?o ??m
undistributed earnings: l?i nhu?n ch?a ph?n ph?i
undue hardship: ho角n c?nh/ t足nh tr?ng kh車 kh?n
unearned income: thu nh?p phi lao ??ng
unemployment: th?t nghi?p
unemployment compensation: b?i th??ng th?t nghi?p
unemployment tax: thu? th?t nghi?p
union: nghi?p ?o角n, c?ng ?o角n
United States每Mexico每Canada Agreement (USMCA): Th?a thu?n Hoa K?-Mexico-Canada (USMCA)
university: tr??ng ??i h?c
unpaid balance: s? ti?n c辰n thi?u
untaxed (before taxes): ch?a t赤nh thu? (tr??c thu?)
untaxed (tax free): kh?ng ph?i ?車ng thu? (???c mi?n thu?)
upward mobility program: ch??ng tr足nh t?ng tr??ng th?ng ti?n
user fee: 梯堯赤 ng??i d迄ng
utilities: ti?n 赤ch

V

valuation: ??nh gi芍
van: xe t?i
virtual currency: ti?n ?o
voice prompts: l?i nh?c
voluntary compliance: s? tu?n th? t? nguy?n
Volunteer Income Tax Assistance (VlTA): T足nh nguy?n h? tr? thu? thu nh?p (VITA)

W

wager: ti?n c??c
wages: ti?n c?ng
wages (daily): l??ng c?ng nh?t
waiting period: th?i k?/giai ?o?n ch? ??i
waiver (done by the taxpayer): kh??c t?, mi?n (th?c hi?n b?i ng??i ?車ng thu?)
waiver of the enrollment in training requirement: mi?n ??ng k? ?角o t?o b?t bu?c
wash sale: b芍n kh?ng
web page: trang web/m?ng
website: ??a ch? trang web/m?ng
welfare: ti?n tr? c?p x? h?i
welfare recipient: ng??i nh?n tr? c?p
whistleblower: ng??i t? gi芍c
wholesale: b芍n s?
will (legal document): di ch迆c (v?n b?n ph芍p lu?t)
windfall profits: l?i nhu?n b?t ng?
wire transfer: chuy?n ng?n/chuy?n kho?n
withheld tax: thu? b? kh?u l?u
withholding allowance: mi?n tr? c?a kh?u l?u
withholding of tax: vi?c/s? kh?u l?u thu?
withholding of tax at source: vi?c/s? kh?u l?u thu? t?i ngu?n
work for oneself: l角m vi?c cho ch赤nh m足nh
Work Incentive Program: Ch??ng tr足nh Khuy?n kh赤ch l角m vi?c
work opportunity credit: t赤n thu? c? h?i vi?c l角m
workers＊ compensation: b?i th??ng cho ng??i lao ??ng
workfare payments: thanh to芍n khuy?n tr? lao ??ng
working day: ng角y l角m vi?c
working hours: gi? l角m vi?c
worksheet: b?ng t赤nh
worldwide income: thu nh?p to角n c?u
worthless security: ch?ng kho芍n kh?ng c車 gi芍 tr?
write-in adjustment: ?i?u ch?nh ghi v角o
write-off (accounting): x車a n? (k? to芍n)

Y

yearly rate: t? su?t h?ng n?m
yield: s?n lu?ng; hoa l?i; n?ng su?t; l?i ph芍t sinh
yield to maturity (bonds): hoa l?i l迆c h?t h?n/?芍o h?n (tr芍i phi?u)

Z

ZIP code: m? ZIP

ob极郤

ob极郤

Pay

Refunds

Credits & Deductions

Forms & Instructions