Publication 850 (EN-CN-T) - Introductory Material Introduction Comments and suggestions. Ordering forms and publications. Publication 850 (EN-CN-T) (08/2018), English- Chinese (Traditional) Glossary of Tax Words and Phrases Used in Publications Issued by the IRS Revised: August 2018 Publication 850 (EN-CN-T) - Introductory Material Introduction This glossary has been developed in cooperation with numerous professional translators and editors. Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Chinese-language materials issued by the Internal Revenue Service (IRS). This glossary is being issued, among other things, to provide a foundation for translation of federal tax terminology. It provides Chinese equivalents in traditional characters, used primarily in Taiwan, Hong Kong, and Macau. It must be noted that invention and compromise are always involved in selecting words and phrases to describe certain tax concepts that may have no precise equivalent in the Chinese language or legal tradition. The terms in this glossary are among the most commonly used in documents published by the IRS. They are presented in English with Chinese translations. This glossary isn’t a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions, deletions, or revisions are needed. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments from IRS.gov/FormComments. Or you can write to: Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224 Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit IRS.gov/Forms to download forms and publications. Otherwise, you can go to IRS.gov/OrderForms to order current and prior-year forms and instructions. Your order should arrive within 10 business days. English to Chinese (Traditional) Glossary A abandoned spouse 被遺棄的配偶 abandonment 遺棄，放棄 abandonment clause 放棄條款 abatement of tax 稅款減免 ability to pay 支付能力 absorption rate 消耗吸收率，歸入成本率 abusive tax shelter 濫用避稅計劃 accelerated depreciation 加速折舊 acceptance agent 驗收代理人 according to our records 根據我們的記錄 account 帳戶 account statement 帳目報告單 accountable plan 實報實銷計劃 accountant 會計 accounting method 會計記帳方法 accounting period 會計結算期 accounts payable 應付款 accounts receivable 應收款 accrual 應計 accrual accounting 應計累積法 accrual method 應計法 accrued income 應計收入 accrued interest 應計利息 accrued taxes 應計稅額 acknowledgement file 確認檔案 activity engaged in for a profit 營利活動 additional child tax credit 附加子女減稅優惠 additional taxes on qualified plans (including IRAs) and other tax-favored accounts 認可退休計劃(包括IRA)和其它利稅帳戶的附加稅 adjusted gross income (AGI) 調整後總收入 (AGI) adjusted itemized deductions 調整後列舉扣除額 adjusted tax basis 調整後稅基數 adjustment 調整 adoption agency 領養機構 adoption agency fees 領養代辦費 adoption tax credit 領養稅務優惠 adoption taxpayer identification number (ATIN) 領養兒童納稅識別號碼 (ATIN) advance payment 預付款 advanced premium tax credit 保費稅額抵免優惠的預付款 advocate 辯護人 affidavit 宣誓書 after-tax basis 稅後基數 age test 年齡規條 agency 機構 agency (contractual) 代理機構（契約合同制） agent (contractual) 代理人（契約合同制） agent-driver 代理司機 agreement 協議 Alaska Permanent Fund 阿拉斯加永久基金 alien resident card 稅法定義居民身份證 alimony 贍養費 allocate 分配 allocation 分配法 allowances (W-4) 稅務允許額 (W-4) Alternate Trade Adjustment Assistance (ATAA) 協助貿易調整補充計劃 (ATAA) alternative fuel vehicle refueling property credit 替代燃料汽車的加油財產稅收抵免 alternative minimum tax 替代性的最低限額稅 alternative motor vehicle 替代車輛 alternative motor vehicle credit 替代馬達汽車的抵免優惠 alternative tax 替代稅 amended return 修改過的稅表 amended U.S. individual income tax return 修改過的美國個人所得稅申報表 American opportunity tax credit 美國機會稅收優惠 amortized bond premium 攤銷債券溢價 amount realized 實得金額 announcement 通知 annual income 年收入 annual leave 年度假期 annualized income installment method 按年度計算分期支付收入的方法 annuity 年金 annuity bond 年金債券 appeal (noun) 上訴 appeal rights 上訴權 appeal (verb) 提出上訴 applicable large employer (ALE) 適用的大型僱主 (ALE) applicant 申請人 application for a social security card 社會安全卡的申請 application for IRS individual taxpayer identification number 聯邦個人納稅識別號碼申請書 application for taxpayer identification number for pending U.S. adoptions 為即將被領養人取得納稅識別號碼的申請書 appraiser 估價人 arbitrators 仲裁人 Archer MSA 阿切爾醫療存款帳戶 Archer MSAs and long-term care insurance contracts 阿切爾醫療存款帳戶及長期醫療護理保險合同 area code 電話區碼 armed forces’ tax guide 軍隊稅務指南 arrangement 安排 arrears 欠款 as-you-go basis 隨賺隨交為基礎 assess 評估，徵收 assessed self-employment tax 徵收的自僱稅 assessment of tax 征收稅款 asset forfeiture 資產沒收 assets 財產，資產 assignee 受讓人 attachment 附件 attest (verb) 證明 attestation clause (noun) 證明條款 attorney-in-fact 代理人 audit 查稅 Audit Division 查稅部門 audit of a return 報稅表審查 auditor 審查員 authenticate 證實 authorized IRS e-file provider 經國稅局授權的電子報稅服務商 auto tag 汽車牌照 average tax rate 平均稅率 award (prizes and awards) 獎勵（獎金，獎賞） B back taxes 拖欠稅款 backpay 拖欠工資 backup withholding 備用預扣稅款 bad debts 壞帳 balance 收支平衡，餘額 balance sheet 資產負債表 bank failure 銀行倒閉 bank statement 銀行結算單 bankruptcy 破產 barter 以物易物 barter exchange 以物易物交換 bartering income 以物易物收入 base cost 基礎成本 basis 基礎 beneficiary 受益人 benefits 福利 bequest 遺贈 bill 帳單 boilerplate 各種文件的標準條文 bona fide resident (for tax purposes) 名副其實的居民（為稅務目的） bond 債券 bond discount 債券折扣 bond for payment of tax 付稅保證金 bond income 債券收入 bond premium 債券溢價 bond retirement 債券收回 bonus 紅利 bookkeeper 記帳員 bookmark (information technology) 書籤（資訊科技） borrower 貸款人 box （表格上的）框，格 bracket (tax) （納稅）類别等級 branch 分支，分行 breach of contract 違約 bring an action 提起訴訟 broker 經紀人 browser 瀏覽器 Bureau of the Fiscal Service 財政服務局 bus 公共汽車 business 商業 business expenses 營業費用 business gifts 業務禮品 business loss 營業虧損 business property 商業財產 business trust 商業信托 by-product 副產品 C C corporation 股份公司 cafeteria plan 自選物項計劃 calendar year 日歷年度 candidate for a college degree 攻讀大學學位者 capital assets 固定資產 capital base 資本基礎 capital expenditures 資本支出 capital gain 資本收益 capital gains tax 資本收益稅 capital investment 資本投資 capital loss 資本損失 capital turnover 資本週轉 carry on a trade or business 經營貿易或商業 carryover loss 結轉虧損 cash 現金 cash basis 收付實現制，現金基礎 cash disbursement 現金支付 cash flow 現金流量 cash method 現金收付會計法 cash retirement 現金清償 cash withdrawal 現金提取 cashier’s check 銀行本票 casualty 意外事故死亡 casualty loss 意外事故死亡损失 certain government payments 某些政府的補助金 certificate of accuracy 準確性證明 certificate of alien claiming residence in the United States 住美外國僑民證書 certificate of compliance 合格證，合格證書 certificate of deposit (CD) 定期存款 (CD) certificate of discharge 解除證書 certified copy 檢定副本 certified public accountant 註冊會計師 charitable contribution 慈善捐献 charitable organization 慈善組織 checking account 支票帳戶 child care 兒童照管 child support 兒童撫養費 child tax credit 子女稅優惠 child with special needs 有特殊需要的兒童 claim 申報 clerical error 文員筆誤 co-worker 同事 COBRA premium assistance payments COBRA保費協助付款 coding 編碼 collect (bring in revenue) 收取（收入款項） collect (demand payment) 追索征收（所欠應付稅款） Collection Appeals Program (CAP) 追索徵收上訴計劃 (CAP) Collection Division 國稅局稅款追索征收部 collection due process hearing 追討正當法律程序聽證會 college 大學 combat zone 作戰地區 Combined Annual Wage Reporting System 聯合年度工資報告系統 commission-driver 拿佣金的駕駛員 Commissioner of the Internal Revenue Service 國稅局局長 commodities 商品 common carrier 運輸公司，普通運輸工具 common law 普通法 common-law employee 普通法員工 common-law marriage 普通法婚姻 community income 共同收入 community property 共有財產 compensation 補償 compensation for injuries 受傷賠償 complaint 申訴 compliance 執行 compute 計算 computer processed, computerized 計算機處理，電腦處理，電腦化 condominium 集合住宅單元，共渡公寓 confidential 保密 Consolidated Omnibus Budget Reconciliation Act (COBRA) 《聯邦統一綜合預算協調法》 （COBRA） constructive receipt 推定收入 contest prize 競賽獎金 contribution 投入，供款，捐贈 contribution to capital 資本投入 conversion 轉換 cooperative housing corporation 合作社式的住房公司 corporate tax 股份公司稅 corporation 股份公司 court costs 出庭费 court order 法庭命令 cover by insurance 受保範圍 coverage 保險範圍 coverage household 保險範圍家庭 Coverdell education savings account 卡沃德爾教育儲蓄金帳戶 covered security 需報基準證券 credit bureau 信用記錄局 credit for child care expenses 托兒費優惠額 credit for other dependents (ODC) 其他被撫養人抵稅優惠 (ODC) credit for the elderly or the disabled 老人或残疾人優惠額 credit life insurance 信用人壽保險 credit one’s account 入帳 credit reduction rate (FUTA) （聯邦失業稅法）失業人員優惠減稅率 credit union 信用合作社 cryptocurrency 加密電子貨幣 currency transaction report 貨幣進出報告 currency transaction report by casinos 賭場貨幣進出報告 currently not collectible 目前無法追討 custodial parent 監護方父母 customer outreach program 客戶外展計劃 customs duties 海關稅 D data 數據 data bank 數據庫 data breach 資料洩漏 data entry (in a computer) （計算機的）數據輸入，電腦數據輸入 data transmission 數據傳輸 daycare center 托兒中心 dealer (commercial) 經銷商 dealer (securities) 經紀人（證券） death benefit 身後福利 death certificate 死亡證書 decedent 死者 decree (judicial, final) （法庭，最後）判決 decree (not final) （非終結）判決 deduction 扣除，減免 default 倒賬，違約 deferred compensation plan 延期補償計劃 deferred income 延期收入 deferred payment 延期支付 deferred taxes 延期稅務 deficiency notice, notice of deficiency 欠稅通知 delinquent payments 過期沒付帳 delinquent return 延誤報稅，過期報稅 delinquent tax 拖欠的稅款，過期稅款 delinquent taxpayer 過期不納稅的人 demand for payment 應付款 denial letter, denial notice 拒絕信 Department of Health and Human Services 健康與公眾服務部 Department of Labor 劳工部 Department of the Treasury 財政部 Department of Veterans Affairs 退伍軍人事務部 dependency test 撫養關系驗證 dependent 被撫養人 dependent care assistance payments 照顧被撫養人的資助費 dependent care expenses 被撫養人的護理費用 depletion 耗竭，損耗，折耗 deposit period ending on (month, day, year) 存款截止期限為（年，月，日） depositor 儲戶存款人 depreciation 折舊 direct debit 直接存款 direct debit installment agreement 直接扣繳分期償付協議 direct deposit 經轉帳直接存款 disability benefits 殘障人士補助 disability income exclusion 殘障人士收入豁免 disabled 残疾的，傷殘 disaster 災難 disaster relief 災難寬減 discharge 解除 disclosure 披露，公布 disposition (of property) （財產）處置 disregarded entity 忽略不計的實體 distribution 分配股息，紅利或本金 distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc. 退休金, 年金, 退休或利潤分享計劃, IRA個人退休帳戶, 保險合約等的發配金 distributive share (partnership) （合伙經營）的利潤分成 dividend income 股息收入 dividends 股息 division (administration) （管理）部門，（行政）部門 divorce decree 離婚法令 domestic production activity 國內生產活動 donation 捐贈 double declining balance depreciation 雙倍梯減餘額折舊法 double taxation 雙徵稅 download (information technology) 下載（信息技術） draft 匯票 dual-status alien or dual resident alien 具有雙重居民身份的外國人 due diligence 應負的責任，細心審察 dues (union) （工會）會費 dwelling 住所 E e-file 電子報稅 early distribution 提前分配 earned income 賺得收入，工資收入 earned income credit 低收入家庭福利優惠 earned income tax credit 低收入家庭福利優惠 earned income test 賺得收入測試 earning capacity 收入能力 education credits 教育優惠額 effectively connected income 實際相關收入 elderly 老年人 election worker 選舉工作者 Electronic Federal Tax Payment System (EFTPS) 聯邦電子繳稅系統 (EFTPS) electronic filing 電子報稅 electronic filing identification number (EFIN) 電子報稅識別號碼 (EFIN) electronic funds withdrawal (EFW) 電子資金提款 (EFW) electronic report of tips 以電子方式申報小費收入 electronic return originator (ERO) 電子報稅始件者 (ERO) electronic service 電子服務 elementary school 小學 eligibility requirements 合格條件 email 電子郵件 employee 員工 employee benefits 僱員福利 employee savings plan 僱員儲蓄計劃 employee tax 僱員稅 employee’s daily record of tips 僱員小費的每日記錄 employee’s daily record of tips and report to the employer 僱員小費的每日記錄和向僱主的報告 employee’s report of tips to employer 僱員向僱主的小費報告 employer (adjective) 僱主的 employer health plan 僱主提供的健康計劃 employer identification number (ElN) 僱主身份識別號碼 (EIN) employer (noun) 僱主 employer tax 僱主稅 employer’s supplemental tax guide 僱主附加稅務指南 employment agency 職業介紹所 employment agency fees 職業介紹費 employment-related 和就業有關的 employment taxes 就業稅 enact 制定，頒佈 endowment 捐贈 enforced collection action 强制收稅行動 enforcement of the law 執法 enrolled agent 註冊報稅代理人 enter (data in a computer) 輸入（把數據輸入電腦） entertainment expenses 應酬費 entry (on a return) （在報稅單上）填寫申報 equitable relief 衡平法免慰 equity (in property) （財產）淨值，資產超過其負債的餘額 escrow 第三者代管契約 escrow account 第三者代管契約帳戶 escrow funds 第三者代管契約款項 estate 遺產 estate tax 遺產稅 estimated tax 預估稅 estimated tax payments 預估稅繳納額 estimated useful life 估計使用年限 examination (of a tax return) 查稅（稅務申報） excess contribution 超額供款 excise taxes 工商稅 exclusion of income for bona fide residents 真正居民的收入排除 executor 執行人 exemption 免稅額 exemption certificate number 免稅證書號碼 exemption from withholding 免除預扣稅 exemptions, standard deduction, and filing information 免稅額，標準免稅額及報稅身份的資訊 experience rate 經驗稅率 expire 期滿 extended active duty 延期服役 F face value 面值，票面價格 failure to deposit 未存入 failure to pay penalty 未繳納罰金 fair market value 公平市價 fair rental price 公平租金 fair rental value 公平租賃價格 family size 家庭人數 farm 農場 farm income 農場收入 farm operator 農場經營人 farm worker 農場勞工 farmer 農民 farming 務農 fax 傳真 Federal District Court 聯邦地區法院 Federal Employees Health Benefit Program 聯邦僱員健康保險計劃 federal income tax return 聯邦所得稅的報稅表 Federal Insurance Contributions Act (FICA) 《聯邦社會保險稅責法案》 （FICA） Federal Payment Levy Program (FPLP) 聯邦付款徵稅計劃 (FPLP) federal tax lien 聯邦稅抵押權 federal tax on special fuels 聯邦特別燃料稅 federal taxes 聯邦稅 Federal Trade Commission (FTC) 聯邦貿易委員會 (FTC) Federal Unemployment Tax Act (FUTA) 《聯邦失業保險稅法案》(FUTA) Federal Unemployment Trust Fund 聯邦失業信托基金 federal use tax on civil aircraft 聯邦民用飛機使用稅 feedback 意見 fees 費 fellowship 大學研究生助學金 field examination (audit) 實地查稅（審計） file a tax return 報稅 file jointly 聯合報稅 file separately 分别報稅 file your return on or before (month, day, year) 在（年，月，日）之前報稅 filing of return 稅務申報 filing status 報稅身份 finance charge 財務收費，財務手續費 financial analysis 財務分析 Financial Crimes Enforcement Network (FinCEN) 打擊經濟犯罪的执法網络，金融罪行加強執法網絡 (FinCEN) financial institution 金融機構 financial statement 財務報表 financially disabled 喪失財務能力 fine (noun) 罰金 first-time homebuyer credit 首次購屋者抵稅優惠 fiscal year 財政年度 fishing income 渔業收入 fixing-up expenses 修理費用 flexible-benefits plan 彈性福利計劃 flexible-spending plan 彈性開支計劃 flow-through entity 轉移課稅實體 follow up 後續行動 food stamps 食品補助券 for your records 供你留作記錄 foreclosure 取消抵押品贖回權 foreign account 國外帳戶 foreign assets 國外資產 foreign currency 外幣 foreign earned income 國外所得收入 foreign earned income exclusion 國外所得收入抵免部份 foreign financial asset 國外資產 foreign housing deduction 國外房屋費用扣減額 foreign tax 國外稅務 foreign tax credit 國外稅收抵免優惠 foreign travel 國外旅行 form letter 格式信件 forms: 表格： 940 Employer’s Annual Federal Unemployment Tax Return 940【雇主的年度聯邦失業稅稅表】 941 Employer’s Quarterly Federal Tax Return 941【雇主的每季聯邦稅表】 943 Employer’s Annual Tax Return for Agricultural Employees 943【農業員工的雇主年度聯邦稅表】 1040-ES Estimated Tax for Individuals 1040-ES【個人所得預估稅表】 1040 U.S. Individual Income Tax Return 1040【個人所得稅申報表】 1040NR U.S. Nonresident Alien Income Tax Return 1040NR【美國非稅法定義居民所得稅報稅表】 2290 Heavy Highway Vehicle Use Tax Return 2290【高速公路重型機動車使用稅報稅單】 2848 Power of Attorney and Declaration of Representative 2848【委托書和代表聲明】 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8300【商貿或企業中$10,000以上現金收入的報告】 8849 Claim for Refund of Excise Taxes 8849【聯邦工商稅退還索求表】 Schedule A (1040) 副表 A（1040） Schedule H Household Employment Taxes 副表 H【家庭服務就業稅申報】 SS-4 Application for Employer Identification Number SS-4【僱主稅務申報號碼申請表】 SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-8【預扣聯邦就業稅和所得稅就業身份認證書】 W-2 Wage and Tax Statement W-2【工資與稅務說明書】 W-3 Transmittal of Wage and Tax Statements W-3【工資與稅務說明傳送書】 W-3c Transmittal of Corrected Wage and Tax Statements W-3c【工資與稅務正誤說明傳送書】 W-4 Employee’s Withholding Allowance Certificate W-4【僱員預扣稅優惠額證明書】 W-4P Withholding Certificate for Pension or Annuity Payments W-4P【退休金或年金付款預扣證明】 W-7 Application for IRS Individual Taxpayer Identification Number W-7【個人納稅識別號碼申請表】 W-9 Request for Taxpayer Identification Number and Certification W-9【索取納稅識別號碼和證明】 foster child 寄養子女 founder (of a trust) （信托）創辦人 franchise 特許經營 franchise tax 特許經營稅 Free File 免費報稅 fringe benefits 附加福利 full-time employee 全職僱員 full-time student 全職學生 full-time work 全職工作 furnace (heating unit) （供暖鍋爐）暖爐 G gainful employee 有收益的僱員 gainful employment 有收益的職業 gambling winnings 賭博收益 garnishments 扣押令 general partner 無限責任合伙人 generation-skipping transfer 隔代轉讓 geothermal well 地熱井 gift 饋贈，禮物，禮品，贈禮 gift tax 饋贈稅 golden parachute agreement 黃金降落傘協議 grace period 寬限期 grant 授予 , 贈款， 獎助金 grantor (of a trust) 信托授以人 gross income 總收入 gross profit 毛利，總利潤 gross receipts 毛额，總額收入 group health plan 團體健康計劃 group life insurance 團體人壽保險 group-term life insurance 團體定期壽險 guaranteed issue 確保回收率的債券 guardian 監護人 H halfway house 獲釋犯人重返社會前收容所 handicapped 殘障的，殘疾的 handout 宣傳資料 hardship case 有特殊困难的案例 head of household 户主，一家之主 health benefits 健康福利 health care 醫療保健 health coverage 健康保險承保範圍 health coverage exemption 健康保險承保範圍免稅額 health coverage tax credit 健康保險減稅優稅 health insurance 健康保險 Health Insurance Credit Eligibility Certificate 健康保險稅收優惠資格證書 health insurance credit for eligible recipients 向合格接收者提供的健康保險稅收優惠 health insurance marketplace 健康保險市集 health insurance policy 健康保險計劃 hearing aid 助聽器 hearing impaired 聽覺殘障 heavy highway vehicle use tax return 高速公路重型機動車使用稅報稅表 high school 高中 highway use tax 高速公路使用稅 hobby loss 源自業餘愛好的損失 holder 持有人 holder of record 證券持有人 holding period 持有期 holiday 假期 home 家，住宅 home loan 房屋貸款 homeland security 國土安全 homepage 主頁 homeworker 家政勞務人員 hospital insurance benefits tax (Medicare) 住院保險福利稅 houseboat 居住的船宅 household 住户，家庭 household appliances 家用電器 household employer’s tax guide 家庭僱主納稅指南 household employment taxes 家庭僱傭就業稅 household income 家庭收入 housewife 家庭主婦 housing allowance 住房津貼 I identity protection personal identification number (IP PIN) 身份保護個人識別號碼 (IP PIN) Identity Protection Specialized Unit (IPSU) 身份保護專業單位 (IPSU) identity theft 身份竊盜 impose a tax 徵稅 in-law 姻親 income 收入 income averaging 收入平均值 income-splitting 收入分解值 income subject to tax (taxable income) 須納稅的收入 income tax 所得稅 incur (a penalty) 招致（罰款） incur (expense) 招致（費用） incur (obligation) 招致（債務） independent contractor 獨立經營的承包人 individual estimated tax 預估個人稅額 individual income 個人收入 individual income tax 個人所得稅 individual retirement account (IRA) 個人退休金帳戶 (IRA) individual retirement arrangement 個人退休計劃 information return 稅務資料申報表 information to claim certain credits after disallowance 要求補償上一年被否決的某些優惠額的陳述 inheritance 遺產，繼承 inheritance tax 遺產稅，繼承稅 initial markup 初始價格標高 injured spouse claim 受連累的配偶申報 injury 傷害 innocent spouse 無辜配偶 innocent spouse relief 無辜配偶寬免 input 輸入 insolvency 無力償債，破產 installment 分期付款 installment agreement 分期付款計劃 insulation 隔離 insurance broker 保險經紀人 intangible assets 無形資產 Interactive Tax Assistant (ITA) 互動式稅務助手 (ITA) interest holder (in property) （財產）權益持有人 interest (in a partnership) （在合夥經營中的）權益 interest income 利息收入 interest (on money) 利息 interest rate 利率 Internal Revenue Bulletin 國稅法刊物 Internal Revenue Code (IRC) 國稅法規 (IRC) Internal Revenue Service (IRS) 國稅局 (IRS) inventory 存貨，盤存 investment income 投資收入 investment tax credit 投資稅優惠 invoice 發票 involuntary conversion 非自願更換（財產） IRS individual taxpayer identification number (ITIN) 個人報稅識別號碼 (ITIN) issue (a check) 開出（支票），發（支票） item 項目 itemize 列舉項目 itemized deductions 列舉扣除 items of tax preference 稅務優惠項目 J jeopardy assessment 稅局在稅務有風險時發的稅款徵收令 joint account 聯合帳戶，共同帳戶 joint and several (tax) liability 連帶（稅務）責任 joint and survivor annuity 共同與生還者的年金 joint return 聯合報稅表 joint tenancy 聯權共有 joint venture 合資企業 junior high school 初中 juror 陪審員 jury 陪審團 jury duty 陪審員義務 K keep records 保存記錄 Keogh Retirement Plan Keogh退休計劃 kickback 回扣 kind of tax 稅收類別 L landlord 房產主 late filing penalty 延誤報稅的罰款 late payment penalty 延誤付款的罰金 later alternate valuation 後期比較估價 law enforcement officer 執法官 law enforcement personnel 執法人員 layoff 裁員 lease 租賃 lease-sale 租賃銷售 legal expenses (for services of an attorney) 律師費 legal person 法人 legal services plan 法律服務計劃 lender 貸方 lessee, tenant 承租人，租客 lessor 出租人 letterhead 箋頭，信箋 levy 徵收 levy (on a bank account) 徵收，没收（銀行帳戶） levy on wages 徵收，没收（工資） levy release 解除徵稅 liabilities 責任，債務 lien 留置權，抵押權 life annuity 養老年金 life insurance policy 壽險保單 lifetime learning credit 終身教育費抵稅優惠 limited distribution 有限分發 Limited Liability Company (LLC) 有限責任公司 (LLC) limited partnership 有限合夥經營 living trust 生前信托 loan origination fees 貸款啟辦費 lockout 僱主停工閉廠 long-term 長期 lookback period 回顧期 loss of income 收入損失 low income 低收入 low-income taxpayer 低收入納稅人 Low Income Taxpayer Clinics (LITC) 低收入納稅者服務處 (LITC) lump sum 一次總付金額 M maintenance (buildings) 維修，清潔及管理（樓宇） maintenance (of a household) 維持生計（家庭） make payable to 付款抬頭 marginal cost 邊際成本 marginal revenue 邊際收益 marginal tax rate 邊際稅率 mark-up 標高價格 marketplace (ACA-related) 市集（關於ACA） marriage certificate 結婚證書 married 已婚 master’s degree in 某學科的碩士學位 math error 計算錯誤 Medicaid 聯邦醫療補助 Medicaid waiver payments 聯邦醫療補助免除付款 Medical Assistance Program 醫療補助計劃 medical insurance benefits 醫療保險福利 medical insurance premiums 醫療保險保費 Medicare 聯邦老年人（住院）醫療保險，聯邦醫療保險 merger 合併 meter （測量或計時）儀表，公尺 middle school 中學 migrant worker 季節性工人，流動工人 mileage rate 里程計算率 military differential pay 軍人差別工資 minimum essential coverage (MEC) 最低基本保險 (MEC) minimum payment 最低付款 minimum wage 最低工資 mining (virtual currency) 採收（虛擬貨幣） miscellaneous expenses 雜項開支 mobile home 移動寓所 modified accelerated cost recovery system (MACRS) 修正後加速成本回收系統 (MACRS) modified adjusted gross income (MAGI) 再調整後的總收入 (MAGI) money order 匯票 monthly payments 月支付額 mortgage 房屋貸款，抵押 mortgage interest 房屋貸款利率 mortgagee 抵押權人 mortgagor 抵押債務人 motor home 汽車寓所 moving expenses 搬家費 multinational corporation 多國公司，跨國公司 multiple support 多方撫養 mutual fund 共同基金 N national (citizenship) 國民（公民身份） natural disaster 天然災禍 natural person 自然人 naturalized (citizenship) 歸化（公民身份） negligence penalty 疏忽罰金 net earnings from self-employment 自營職業的純利潤 net income 淨收入 net investment income tax (NIIT) 淨投資收入稅 (NIIT) net operating loss 淨營業虧損 net operating loss carryback (or carryforward) 淨營業虧損抵前（或結轉） net profit 純利潤 net sales 淨銷售 newsletter fund 時事通訊資金 nominal value 票面價值 nominee 被提名人 non-employee 非員工 non-streamlined installment agreement 非流線性分期付款協議 nonaccountable plan 非實報實銷計劃 noncustodial parent 非監護方父母 nonrefundable credits 不可退稅的優惠 nonresident alien 非稅法定義居民 nonstatutory stock option 非法定的認股權 nonwork day 非工作日 North American Free Trade Agreement (NAFTA) 《北美自由貿易協定》 （NAFTA） notarized documents 公證文件 notary public 公證人 note 期票，債券 notice of levy 没收通知書 nursing care 護理 nursing home 護理療養院 O obsolescence 報廢，作廢 offer in compromise 折衷付稅提議 office examination (audit) 在國稅局辦公室進行的查稅（審計） Office of Chief Counsel 首席顧問辦公室 offset 抵銷 old age pension 老年退休金 on-the-job training course 在職訓練課程 online payment 線上付款 Online Payment Agreement (OPA) Application 線上付款協議(OPA)申請 operating cost 營業費用 optional mileage allowance 可選的里程計算津貼 optional tax 可選稅 ordinary and necessary 通常的與必須的 original issue discount (OID) 原始發行折價 (OID) out-of-pocket (actual) expenses 自付（實際）費用 outside salesperson 外出推銷員 overpayment 超額支付 owner/co-owner 業主／共同業主 P Paperwork Reduction Act 《減少文書工作法案》 parent company 母公司 part-time employee 非全日僱員 part-time student 非全日制學生 part-time work 兼職工作 partner 合夥人 partnership 合夥經營 partnership interest 合夥權益 passive activity loss 納稅人未直接參與的經營活動虧損 , 間接運作虧損 password 暗碼，密碼 patronage dividends 贊助人股息 pay-as-you-go system 隨賺隨交体制 pay period 工资支付期 pay stub 工資存根 payee 收款人 payer 付款人 paymaster 薪資出納員 payment 付款，支付 payment plan 償付計劃 payment voucher 付款單據 payroll 工資表，工資總額 payroll service provider 工資表服務提供者 penalty 罰款，處罰 penalty for premature withdrawal 提前取款的罰金 penalty for underpayment 缺額付款的罰金 penalty for underpayment of estimated tax 缺額支付預估稅款的罰金 pension 養老金 Pension Benefit Guaranty Corporation (PBGC) beneficiaries 退休金福利保證公司(PBGC)受益人 pension plan 退休金計劃 per capita 人均 per diem 出差補貼，日率制 periodic payments 定期付款 permanently and totally disabled 終生完全殘障 personal exemptions 個人免稅額 personal expenses 非商業支出 personal holding company 私人持股公司 personal property tax 動產稅，個人物業稅 personal property (vs. business) 個人資產（vs 商業資產） personal property (vs. real estate) 動產（區別于房地產，不動產） personal service income 個人服務所得收入 personal use property 為私人使用的財產 personally identifiable information (PII) 身份識別資訊 (PII) petitioner, applicant 申請人 phaseout (of exemption) 逐步撤消免稅額 phishing 網路釣魚 piecework 計件工作 Plain Writing Act 《文字淺顯法案》 plan year 計劃年度 plug-in electric drive motor vehicle credit 插電式電動馬達汽車的稅收抵免 plug-in electric vehicle credit 插電式電動車稅收抵免 portfolio interest 投資人證券總額的利息 postal money order 郵政匯票 potential eligible individual 可能合格人士 power of attorney 委托代理證書 pre-addressed envelope 回郵信封 pre-existing exclusions 原有的免除（責任） prefabricated 預製的 premature withdrawal 提前提款 premium 保險金 premium tax credit 保費稅額抵免優惠 prepaid income 預付收入 preparer tax identification number (PTIN) 報稅員稅務識別編號 (PTIN) prepayment penalty 提前償付的罰金 Presidential Election Campaign Fund 總統選舉贊助金 pretax 稅前 principal (contract) （借貸契約的）本金 principal place of business 主要營業地點 Privacy Act 《隱私權保護法》 private foundation 私人基金 private industry 私營行業 prize (prizes and awards) 獎金，獎賞 professional preparer 專業報稅代辦 profit 利潤 profit and loss statement 損益表 profit-seeking activity 圖利活動 profit-sharing plan 利潤分成計劃 promissory note 期票，本票 proof of credit (for credit rating purposes) （提供信用率的）信用證明 property tax 地產稅 provider of medical care 醫療服務提供人 public law 公法 public retirement system 公共退休制度 public utility 公用事業 Q qualified 合格的，符合規定的 qualified business income deduction 合格營業收入扣除額 qualified educational expenses 合格的教育費用 qualified health coverage 符合規定的醫療承保範圍 qualified health plan 合格的醫療保險計劃 qualified plan 合格的計劃 qualified reinvestment plan (of a public utility) 符合規定的（公用事業）收益再投資計劃 qualified terminable interest property (QTIP) trust 限制性壽終財產權益(QTIP)信託 qualify 合格 qualifying child 合格子女 qualifying relative 合格親屬 qualifying widower 合格鰥夫 R railroad retirement 鐵路員工退休 Railroad Retirement Tax Act (RRTA) 《鐵路員工退休稅務法》(RRTA) rate 利率 real estate 房地產 real estate tax 房地產稅 realized gain 認列收益 reasonable cause 合理原因 reasonable expenses 合理费用 recapture 收復 recapture clause 收復條款 recognized gain 認可收益 reconcile 沖銷 record 記錄 records (substantiation) 記錄（證實） redeem a bond 兌現債券 Reemployment Trade Adjustment Assistance (RTAA) 轉行調整補助計劃 (RTAA) refinancing 重新貸款 refresher course 復習課程 refund of tax 退稅 refundable tax credit 可退稅的稅額抵免優惠 register (an automobile) (verb) （汽車）登記注冊 registered holder 註冊持有人 regulated investment company 受政府條例管制的投資公司 regulations 規例 related companies 相關公司 related taxpayers 相關納稅人 relatives 親屬 relief from joint responsibility 免除聯合報稅稅款責任 remittance (of funds) 匯款 remuneration 報酬 rent 租金 reportable income 應申報收入 reporting agent 報告代理人 residency test 居民身份認證測試 resident alien 稅法定義的居民 residential energy credits 住宅能源抵稅優惠 residential property (home) 住宅产业 residential rental property 出租房產 responsible party 責任方 retail price 零售價 retailer 零售商 retained tax 留存稅金 retirement 退休 retirement income 退休收入 retirement income ceiling 退休收入上限 retirement or pension plan 退休或退休金計劃 return 回報，投資回報率 revenue agent 稅案調查員 revenue officer 收稅專員 revenue procedure 稅務手續指南 revenue ruling 稅務裁決條文指南 revenue sharing 收益分享 revoke 撤銷 revolving account 循環帳戶 rollover 轉存 royalty 特許費，版權使用費 S S corporation 小型企業股份公司 safe harbor 安全港 safe haven 避風港 , 容許幅度標準 sailing permit 離境許可證 salary 薪金 sale or exchange 銷售或交換 sales tax 銷售稅 salvage value 殘餘資產價值 sanction (noun) 認可 , 制裁 savings and loan association 儲蓄貸款會 savings bond 儲蓄公債 scholarship 獎學金 school bonds 修建學校公債 seasonal unemployment 季節性失業 section (administration) （行政）科，部門 securities 證券 Securities and Exchange Commission 證券交易委員會 seize 强取，没收 seizure 扣押 self-employed worker 自僱人 self-employment 自僱 self-employment retirement plan 自僱人退休計劃 self-employment tax 自僱稅 semiweekly depositor 每週兩次存繳稅款者 separate income (in a community property state) 屬於個人的收入（某些州法允許的共有財產均分制） separate maintenance 分居撫養費 separate property (in a community property state) 分屬財產（某些州法允許的共有財產均分制） separation agreement 分居協議 serve a summons 送達傳票 Service Center 服務中心 settlement date 結算過戶日 severance pay 離職金 share accounts (as in credit unions) （信貸儲蓄）聯名帳戶 share-farming 收益分成的農耕制 shared responsibility payment 共擔責任付款 shareholder 股東 shares of stock 股票 sheltered workshop 残疾人收容所工廠 short sale (real estate) 賠本出售（房地產） short-term 短期 short-term payment plan 短期償付計劃 sick leave 病假 sick pay 病假工资 single 單身 small business 小型企業 Small Business Administration (SBA) 小型企業管理局 (SBA) Small Business Health Options Program (SHOP) 小企業健康選項計劃 (SHOP) small business payroll tax credit for increasing research activities 小企業增加研究活動的工資稅稅收優惠 small businessman 小商人 small tax case procedure 小額稅務案例處理手續 social security 社會安全 social security account 社會安全帳戶 social security benefits 社會安全福利金 sole proprietor 獨資經營業主 special assessment 特種稅收 special withholding allowance 特別預付稅額扣款優惠額 specific charge-off method 特定壞帳沖銷法 spouse/nonspouse 配偶／非配偶 standard deduction 標準扣除 standard mileage rate 標準里程計算率 State Children’s Health Insurance Program (SCHIP) 州兒童健康保險計劃 (SCHIP) state insurance agency 州保險業管理局 state taxes 州稅 State Workforce Agency 州勞務管理局 statute 法令 statute of limitations 法規時效 statutory lien 法令扣押權 stepchild 繼子女 stock dividends 股息 stock option plan 認股權計劃 stock purchase plan 認股計劃 stockbroker 股票經紀人 straight-line depreciation 直線折舊法 streamlined installment agreement 流線型分期付款協議 strike benefits 罷工津貼 student loan 學生貸款 subject to tax 要繳稅 subject to withholding 要預扣稅 subsidy 津貼 summary of income and deductions 收入和扣除總结 summons 傳票 Supplemental Security Income (SSI) 社會安全生活補助金 (SSI) supplementary Medicare insurance for the aged 老年人補充住院醫療保險 support (personal) 撫養（私人） support test 被撫養人身份測試 supporting documents 佐證文件 supporting form 佐證表格 surcharge 附加費 surtax 附加稅 surviving spouse 尚存配偶 Systemic Advocacy (SA) 系統性權益機制 (SA) Systemic Advocacy Management System 系統性權益管理系統 T talking tax forms 有聲稅表 tangible assets 有形資產 tangible personal property 有形個人財產 tax account information 報稅帳戶資訊 tax (adjective) 有關稅務的 tax auditor 稅務審查員 tax base 課稅基礎 tax benefit 稅益 tax bill 稅單 tax bracket 稅率等級 tax computation 稅額計算 tax computation worksheet 稅額演算單 Tax Counseling for the Elderly (TCE) 老年人稅務輔導 (TCE) tax court 稅務法庭 tax credit 稅額抵免優惠 tax deductible 可扣稅 tax-deferred income 延期納稅收入 tax dispute 稅務爭議 tax evasion 漏稅，逃稅 tax-exempt income 免稅收入 tax exemption 免稅，免稅額 tax (for general revenue) （一般收入的）稅金 tax (for special funds) （特別資金的）稅金 tax form 稅表 tax-free zone 免稅區 tax haven country 避稅港國度 tax home 以住處為據的納稅地 tax household 納稅家庭 tax incentive 稅收鼓勵 tax liability 納稅義務 tax loophole 稅法漏洞 tax on gambling winnings 賭博所得稅 tax penalty 稅務罰款 tax period 報稅期 tax policy 稅收政策 tax preference items subject to minimum tax 要繳最低限額稅的稅收優惠項目 tax preparer 代報稅人 tax provision 稅收條款 tax rate 稅率 tax rate schedule 稅率表 tax rebate 退稅 tax relief 稅收寬減 tax relief for victims of terrorist attacks 對恐怖主義襲擊受害人稅收寬減 tax return 報稅表 tax shelter 避稅手段，避稅計劃 tax statement (bill) 收稅單 tax status 報稅身份 tax table 稅率表 tax table income 稅率表顯示的收入額 Tax Topics 稅務主題 tax treatment (of community income) （共有財產均分制）稅制 tax withheld at source 從源預扣的稅款 tax year 稅務年度 taxable 應納稅的 taxable benefits 應稅福利 taxable bond 應納稅債券 taxable income 應納稅收入 taxable stocks 應納稅股票 taxable year 應徵稅的年度 taxpayer 納稅人 Taxpayer Advocacy Panel 納稅人辯護服務委員會 Taxpayer Advocate 納稅人辯護 Taxpayer Advocate Service (TAS) 納稅人辯護服務處 (TAS) Taxpayer Assistance Center (TAC) 納稅人協助中心 (TAC) taxpayer identification number (TlN) 納稅人識別號碼 (TIN) Taxpayer Protection Program (TPP) 納稅人保護計劃 (TPP) taxpayer rights 納稅人權利 technical school 技術學校 Temporary Assistance for Needy Families (TANF) 對困難家庭的臨時補助 (TANF) temporary seasonal workers 季節性臨時工 tenancy by the entirety 共同保有權 tenancy in common 共有財產 tenant 租戶 tentative credit 暫定優惠額 term (time) 期限 testament 遺囑 theft 竊盜 third party 第三者 third-party designee 第三者被指定人 third-party payer 第三者償付人 tie-breaking rule 公平處理法則 tip (advice) 提示 tip (gratuity) 小費 tips deemed to be wages 視為工資的小費 toll 通行費 toll call 收費電話 toll-free number 免費（電話） total tax due 應繳總稅額 townhouse 連棟屋 Trade Adjustment Assistance (TAA) 貿易調整援助 (TAA) Trade Adjustment Assistance (TAA) benefits 貿易調整援助(TAA)利益 Trade Adjustment Assistance (TAA) participants 貿易調整援助(TAA)參與者 trade (exchange) 交換 trade-import firm 進口貿易公司 trade name 企業名稱 trade (noun) 貿易, 行業, 行當 trade or business 貿易或商務 trade readjustment assistance 貿易再調整援助 trailer 拖車 transcript 謄本 transfer 轉讓 transferee 受讓人 transferor (trusts) （信托）過戶經辦人 travel allowance 旅行津貼 travel expenses 旅行費用 traveling salesperson 外勤推銷員 Treasury bill 短期國庫券 Treasury bond 長期國庫券 Treasury Department (U.S.) （美國）財政部 Treasury Inspector General for Tax Administration (TIGTA) 財政部稅務行政監察長 (TIGTA) Treasury note 中期國庫券 truck 貨車 truck-tractor 拖拉機貨車 trust 信托 trust company 信托公司 trust fund 信托基金 trustee 受托人 tuition 學費 U uncollected FICA tax 未收取的社會安全保險稅 underpayment 支付不足 underreported taxes 報告不足的稅金 , 低報稅金 underwriter (securities) （證券）承銷人，經營人 undistributed earnings 未分配的收益 undue hardship 過度困苦 unearned income 未賺到的收入 unemployment 失業 unemployment compensation 失業救濟金 unemployment tax 失業稅 union 工會 university 大學 unpaid balance 未付清的餘額 untaxed (before taxes) 未征稅的（稅前） untaxed (tax free) 免稅的 upward mobility program 培訓輔導計劃 U.S. Citizenship and Immigration Services (USCIS) 美國公民與移民服務局 (USCIS) U.S. District Court 聯邦地區法院 U.S. Military Health Care System 美國軍人醫療保健制度 user fee 用戶費用 utilities 水電煤氣費 V virtual currency 虛擬貨幣 voice prompts 電話錄音提示 voluntary compliance 依法申報，自願遵從 Volunteer Income Tax Assistance (VlTA) 免費報稅服務 (VITA) W wager 賭注 wages 工資 wages (daily) 每日工資 waiting period 等待期 waiver 放棄，放棄聲明 waiver of the enrollment in training requirement 免除培訓要求 web page 網頁 website 網站 welfare 福利救濟 welfare recipient 接受福利救濟者 whistleblower 檢舉者 wholesale 批發 will 遺囑 windfall profits 意外利潤 wire transfer 電匯 withheld tax 预扣的稅金 withholding allowance 預扣稅金的優惠 withholding of tax 预扣稅金 withholding of tax at source 從源預扣的稅款 work for oneself 自我經營 Work Incentive Program 僱佣特需員工的稅收獎勵計劃 work opportunity credit 工作機會抵稅優惠 workers’ compensation 工傷補償 workfare payments 勞動福利計劃補助款 working day 工作日 working hours 工作時間 worksheet 工作單 worldwide income 全球性的收入 worthless security 無價值的證券 write-off (accounting) 銷帳，沖銷 Y yearly rate 年計算率 yield 收益 yield to maturity (bonds) 到期收益 Z ZIP code 郵區號碼
