Publication 850 (en-ht) - Introductory Material Introduction Comments and suggestions. Getting tax forms, instructions, and publications. Ordering tax forms, instructions, and publications. Entwodiksyon Kòmantè ak sijesyon yo. Jwenn fòm enpo, enstriksyon, ak piblikasyon. Kòmande fòm enpo, enstriksyon, ak piblikasyon. Publication 850 (en-ht) (09/2023), English- Haitian Creole Glossary of Tax Words and Phrases Revised: September 2023 Publication 850 (en-ht) - Introductory Material Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service (IRS). Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Haitian Creole-language materials issued by the IRS. Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. This glossary isn’t a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions, deletions, or revisions are needed. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS.gov/FormComments. Or, you can write to: Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. Don’t 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. Don’t resubmit requests you’ve already sent us. You can get forms and publications faster online. Entwodiksyon Se Divizyon Fòm Enpo ak Piblikasyon nan Sèvis Revni Entèn nan ((IRS), ki devlope glosè sa a. Objektif li se etabli estanda ki wo pou kalite itilizasyon lang yo, pou ankouraje inifòmite nan itilizasyon lang yo, epi pou diminye risk pou yon move entèpretasyon materyèl IRS ki soti nan lang Kreyòl Ayisyen an. Nenpòt piblikasyon ki gen yon lang ki konsistan avèk glosè sa a ta dwe rezonab pou rezon gid jeneral konsènan dwa epi obligasyon kontribyab yo. Glosè sa a se pa yon dokiman legal epi okenn nan tèm yo jwenn nan li pa dwe fè konprann yo chanje siyifikasyon an nan nenpòt dispozisyon lalwa, règleman yo, oswa nenpòt lòt presedan ki fè otorite. Malgre yon lektè ka konprann tèm ki tradui a gen yon siyifikasyon patikilye, se lalwa ki kontwole siyifikasyon legal la, ansanm avèk règleman yo, ak desizyon administratif, ak desizyon jidisyè yo. Yo fè yon evalyasyon peryodik pou detèmine si yo bezwen ajoute, efase, oswa revize dokiman sa a. Kòmantè ak sijesyon yo. Nou akeyi kòmantè w yo sou piblikasyon sa a, ak sijesyon pou pwochen edisyon yo. Ou ka voye kòmantè pou nou atravè IRS.gov/FormComments. Oswa, ou kapab ekri nan: Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 Malgre nou pa ka reponn endividyèlman a chak kòmantè nou resevwa, nou apresye fidbak ou epi nou pral konsidere kòmantè ak sijesyon w yo pandan n ap revize fòm enpo, enstriksyon, ak piblikasyon nou yo. Pa voye kesyon enpo, deklarasyon enpo, oswa peman nan adrès ki anwo a. Jwenn fòm enpo, enstriksyon, ak piblikasyon. Ale sou IRS.gov/Forms pou telechaje fòm, enstriksyon, ak piblikasyon aktyèl ak ane anvan yo. Kòmande fòm enpo, enstriksyon, ak piblikasyon. Ale sou IRS.gov/OrderForms epi klike souKreyòl Ayisyen pou kòmande fòm aktyèl, enstriksyon, ak piblikasyon; rele nan 800-829-3676 pou kòmande fòm ak enstriksyon ane anvan yo. IRS pral travay sou kòmann fòm ak piblikasyon yo pi vit ke posib. Pa resoumèt demann ou deja voye ban nou. Ou ka jwenn fòm ak piblikasyon yo pi vit sou entènèt. English to Haitian Creole Glossary A abandoned spouse konjwen abandone abandonment abandonen abandonment clause kloz renonsman abatement rediksyon ability to pay kapasite pou peye absorption rate pousantaj absòpsyon abusive tax shelter Abri fiskal abizan Accelerated Cost Recovery System (ACRS) Sistèm Rekiperasyon Pri Akselere (ACRS) accelerated depreciation depresyasyon akselere acceptance agent ajan akseptasyon according to our records dapre dosye nou account kont account statement deklarasyon kont accountable plan plan responsab accountant kontab accounting method metòd kontablite accounting period peryòd kontablite accounts payable kont peyab accounts receivable kont resevab accrual akimile accrual accounting kontablite akimile accrual method metòd akimile accrued income revni akimile accrued interest enterè akimile accrued taxes enpo akimile accuracy-related penalty penalite ki gen rapò ak presizyon acknowledgement file dosye rekonesans activity engaged in for a profit aktivite angaje pou pwofi activity not engaged in for profit aktivite angaje san pwofi actually or constructively aktyèlman oswa konstriktif additional child tax credit (ACTC) kredi adisyonèl enpo pou timoun (ACTC) additional taxes on qualified plans (including IRAs) and other tax-favored accounts enpo adisyonèl sou plan ki kalifye (ki gen ladan l IRA) ak lòt kont ki gen favè fiskal adjusted gross income (AGI) revni brit ajiste (AGI) adjusted itemized deductions dediksyon detaye ajiste adjusted tax basis baz enpo ajiste adjustment ajisteman adoption agency ajans adopsyon adoption agency fees frè ajans adopsyon an adoption tax credit kredi enpo adopsyon adoption taxpayer identification number (ATIN) nimewo idantifikasyon kontribyab pou adopsyon (ATIN) advance payment peman davans advanced premium tax credit kredi enpo pou prim avanse advocate defansè affidavit afidavi after-tax basis baz apre enpo age test tès pou laj agency ajans agency (contractual) ajans (kontra) agent (contractual) ajan (kontra) agent-driver ajan chofè agreement akò; kontra Airline Deregulation Act of 1978 Program Pwogram Lwa 1978 sou Dereglementation Konpayi Avyon airdrop lagaj ayeryen Alaska Permanent Fund Fon pèmanan pou Alaska alien individual moun etranje alien resident card kat rezidan etranje alimony pansyon alimantè allocate (verb) repati; asiye; distribye (vèb) allocation repatisyon; asiyasyon; distribisyon allowances (W-4) alokasyon (W-4) Alternate Trade Adjustment Assistance (ATAA) Asistans Ajisteman Komès Altènatif (ATAA) alternative basis baz altènatif alternative fuel vehicle refueling property credit kredi pwopriyete pou ravitaye machin a gaz altènatif alternative minimum tax enpo minimòm ranplasan alternative motor vehicle machin a motè altènatif alternative motor vehicle credit kredi machin a motè altènatif alternative tax enpo altènatif amended tax return deklarasyon enpo modifye amended U.S. individual income tax return deklarasyon enpo sou revni modifye Ozetazini American opportunity tax credit Kredi enpo opòtinite Ameriken American Rescue Plan Act of 2021 (ARP) Lwa 2021 Plan Sekou Ameriken (ARP) amortizable premium on taxable bonds prim amòtisab sou obligasyon enpozab amortized bond premium prim obligasyon amòtize amount realized montan reyalize announcement anons; avi; notifikasyon annual income revni anyèl annual leave vakans annualized income installment method metòd vèsman revni anyèl annuity rant annuity bond obligasyon rant appeal (noun) apèl appeal rights dwa dapèl appeal (verb) fè apèl (vèb) applicable large employer (ALE) gwo anplwayè ki aplikab (ALE) applicant kandida application for a social security card aplikasyon pou yon kat sekirite sosyal application for IRS individual taxpayer identification number aplikasyon pou nimewo idantifikasyon kontribyab endividyèl IRS application for taxpayer identification number for pending U.S. adoptions aplikasyon pou nimewo idantifikasyon kontribyab pou adopsyon Ozetazini annatant appraiser evalyatè appreciation (increase) apresyasyon (ogmante) apprentice apranti arbitrators abit Archer MSA kont Archer MSA Archer MSAs and long-term care insurance contracts kont epay medikal Archer MSA ki gen avantaj fiskal ak kontra asirans alontèm area code aryèkòd armed forces’ tax guide gid enpo pou militè arrangement aranjman arrears aryere as-you-go basis ofiramezi assess evalye assessed self-employment tax evalye enpo sou travay endepandan assessment of tax evalye enpo asset forfeiture konfiskasyon byen assets byen assignee deziye attachment dokiman ki vin avèk attest (verb) ateste (vèb) attestation clause (noun) kloz atestasyon (non) attorney-in-fact avoka an reyalite audit odit Audit Division Divizyon odit audit (of a return) verifikasyon (yon deklarasyon) auditor verifikatè authenticate otantifye authorized IRS e-file provider Founisè deklarasyon elektwonik IRS otorize auto tag balis otomatik average tax rate to enpo an mwayèn award (prizes and awards) prim (pri ak prim) B back taxes enpo aryere backpay salè aryere backslash (information technology) baton oblik backup withholding prelèvman an rezèv bad debt dèt ki pa ka kolekte balance montan balance sheet bilan bank failure fayit bankè bank statement deklarasyon bank bankruptcy bankwout; fayit bankruptcy estate byen fayit la barter twoke barter exchange (noun) sant boukantay bartering income revni twokay base cost pri de baz basis baz battery storage technology teknoloji depo batri beneficiary benefisyè benefits benefis bequest don; asiyasyon bill bòdwo boilerplate chodyè bona fide bona fide (bòn fwa) bona fide resident rezidan debònfwa bond bon bond discount rabè kosyon bond for payment of tax kosyon pou peman enpo bond income revni kosyon bond premium prim kosyon bond retirement retrèt kosyon bonus bonis bonus depreciation bonis depresyasyon bookkeeper kontab bookmark (information technology) make (enfòmasyon teknoloji) borrower pretè box bwat bracket (tax) tranch (enpo) branch estasyon breach of contract vyole kontra a bring an action pote yon aksyon broker koutye (stockbroker); ajan sekirite (koutye asirans) browser navigatè Bureau of the Fiscal Service Biwo Sèvis Fiskal bus bis business biznis business expenses depans biznis business gifts kado biznis business loss pèt biznis business property pwopriyete biznis la business trust fideyikomi komèsyal by-product sou-pwodwi C C corporation Sosyete c cafeteria plan plan sosyal calendar year ane sivil canceled debt dèt anile candidate for a college degree kandida yon degre nan kolèj capital assets byen kapitall capital base baz kapital capital expenditures depans kapital yo capital gain pwofi kapital capital gains tax enpo sou pwofi kapital capital investment envestisman kapital capital loss pèt kapital capital turnover woulman kapital carryback ramne carryback loss pèt ramne carry on a trade or business fè yon komès oswa bizniz carryover repòte an avan carryover loss pèt repòte an avan cash kach cash basis baz lajan kach cash disbursement debousman lajan kach cash flow flo monetè; mouvman lajan cash method metòd lajan kach cash withdrawal retrè lajan kach cashier’s check chèk kesye a casualty domaj; viktim casualty loss pèt viktim nan catch-up contribution kontribisyon ratrapaj certain government payments sèten peman gouvènman an certificate of accuracy sètifika presizyon certificate of alien claiming residence in the United States sètifika etranje ki vle rezide Ozetazini certificate of compliance sètifika konfòmite certificate of deposit (CD) sètifika depo (CD) certificate of discharge sètifika satisfaksyon certified copy kopi sètifye certified mail kourye sètifye certified public accountant kontab piblik sètifye charitable contribution kontribisyon charitab charitable organization òganizasyon charitab checking account kont chekye child care; childcare swen timoun child support sipò pou timoun child tax credit (CTC) kredit enpo pou timoun child with special needs timoun ki gen bezwen espesyal Civil Service Retirement System (CSRS) Sitèm Sèvis Retrèt Sivil claim reklame claim of right dwa reklamasyon clean vehicle tax credit kredi enpo pou machin pwòp clergy klèje clerical error fot defrap click (verb) (information technology) klike (vèb) (teknoloji enfòmasyon) closer connection to a foreign country koneksyon pi pwòch a yon peyi etranje co-worker kolèg travay COBRA premium assistance payments Peman asistans prim COBRA coding kodaj collect (bring in revenue) kolekte (pote revni) collect (demand payment) kolekte (demann peman) Collection Appeals Program (CAP) Pwogram Apèl Koleksyon Collection Division Divizyon koleksyon collection due process hearing odyans sou pwosedi legal pou koleksyon college kolèj Combat-Injured Veterans Tax Fairness Act of 2016 Lwa 2016 sou ekite fiskal pou veteran ki viktim nan konba combat pay salè konba combat zone zòn konba Combined Annual Wage Reporting System Sistèm rapò salè anyèl konbine commission-driver sou baz komisyon Commissioner of the Internal Revenue Service Komisyonè Internal Revenue Service commodities danre common carrier transpò komen common law lwa jeneral common-law employee anplwaye komen common-law marriage maryaj komen community income revni kominote a community property pwopriyete kominote a commute (verb) vwayaj (vèb) commuter vwayajè commuting vwayaje compensation konpansasyon compensation for injuries konpansasyon pou domaj competent authority otorite konpetan complaint plent compliance konfòmite compute kalkile computer processed, computerized òdinatè te trete, enfòmatize condominium kondominyòm conduct of a U.S. trade or business fè yon komès oswa biznis Ozetazini confidential konfidansyèl Conservation Reserve Program (CRP) Pwogram Rezèv Konsèvasyon consignment konsiyen Consolidated Omnibus Budget Reconciliation Act (COBRA) Lwa Rekonsilyasyon Bidjè Omnibus Konsolide (COBRA) constructive receipt resi konstriktif contest prize pri konkou contingent interest enterè kondisyonèl contribution kontribisyon contribution to capital kontribisyon nan kapital la cooperative housing corporation sosyete lojman koperativ corporate tax enpo sou sosyete corporation sosyete cost of goods sold (COGS) depans machandiz ki vann (COGS) court costs depans tribinal court order lòd tribinal la cover by insurance kouvri pa asirans coverage pwoteksyon coverage household pwoteksyon fanmi an Coverdell education savings account kont epay Coverdell pou edikasyon covered security sekirite ki kouvri credit bureau biwo kredi credit for child care (childcare) expenses kredi pou depans gadri (swen timoun) credit for other dependents (ODC) kredi pou lòt depandan credit for the elderly or the disabled kredi pou moun aje oswa enfim credit life insurance kredi asisrans vi credit one’s account mete kredi nan kont yon moun credit reduction rate (FUTA) to rediksyon kredi (FUTA) credit union kredi koperativ criminal prosecution pouswit kriminèl cryptocurrency lajan kriptografik cryptocurrencies lajan kriptografik currency transaction report rapò tranzaksyon lajan currency transaction report by casinos rapò tranzaksyon lajan kazino yo currently not collectible pa ka kolekte aktyèlman custodial parent paran gadyen customer outreach program pwogram pou kontakte kliyan customs duties frè ladwann D data done data bank sant done data breach vyolasyon done data entry (in a computer) antre done (nan yon òdinatè) data transmission transmisyon done daycare center sant gadri de minimis (minimal) benefits benefis minim (minimòm) de minimis presence prezans minim (minimòm) dealer (commercial) distribitè (komèsyal) dealer (securities) negosyan (estòk) death benefit benefis lanmò death certificate sètifika lanmò decedent defen declining balance depreciation depresyasyon balans dekline decree (judicial, final) dekrè (jidisyè, final) decree (not final) dekrè (pa final) deduction dediksyon default mankman deferred compensation plan plan konpansasyon ranvwaye deferred income revni ranvwaye deferred payment peman ranvwaye deferred taxes enpo ranvwaye deficiency notice, notice of deficiency avi mankman, avi sou mankman delinquent payments peman ki an reta delinquent return deklarasyon ki an reta delinquent taxes enpo ki an reta delinquent taxpayer kontribyab ki an reta demand for payment demann peman denial letter, denial notice lèt refi, avi refi Department of Health and Human Services (HHS) Depatman Sante ak Sèvis Imen (HHS) Department of Homeland Security (DHS) Depatman Sekirite Enteryè (DHS) Department of Labor (DOL) Depatman Travay (DOL) Department of the Treasury (U.S.) Depatman Trezò (U.S.) Department of Veterans Affairs (VA) Depatman Afè Veteran (VA) departure permit pèmi depa dependency test tès depandans dependent depandan dependent care assistance payments peman asistans pou swen depandan dependent care expenses depans pou swen depandan depletion rediksyon deposit period ending on (month, day, year) peryòd depo ki fini nan (mwa, jou, ane) depositor depozan depreciable property pwopriyete depresyab depreciation depresyasyon digital asset byen elektwonik digital asset in a wallet byen elektwonik nan bous direct debit debi dirèk direct debit installment agreement akò vèsman debi dirèk direct deposit depo dirèk disability benefits benefis moun enfim disability income exclusion esklizyon revni moun enfim disability payments peman pou enfimite disabled enfim disaster katastwòf disaster relief sekou lè gen katastwòf discharge revoke disclosure divilgasyon disposition (of property) elimine (yon pwopriyete) disregarded entity antite neglijab distribution distribisyon distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc. distribisyon nan pansyon, anwite, plan retrèt oswa pwofi-pataje, IRA, kontra asirans, elatriye. distributive share (partnership) prepatisyon enterè (patenarya) dividend equivalent payments peman ekivalan dividann dividend income revni dividann dividends dividann division (administration) divizyon (administrasyon) divorce decree dekrè divòs doing business as (DBA) nan biznis sou non (DBA) domestic partnership patenarya domestik domestic production activity aktivite pwodiksyon domestik donation don double taxation taksasyon doub download (information technology) telechaje (teknoloji enfòmasyon) draft bouyon dual-status alien or dual resident alien etranje estati-doub oswa etranje rezidans doub dual-status return deklarasyon estati-doub dual-status taxpayer kontribyab ki gen estati-doub dual-status year ane estati-doub due diligence fè dilijans dues (union) gaj (sendika) dwelling lojman E e-file (efile) depo elektwonik (efile) early distribution distribisyon anvan lè earned income revni travay earned income credit (EIC) kredi revni travay (EIC) earned income tax credit kredi enpo pou revni travay earned income test tès revni travay earning capacity kapasite pou touche revni education credits kredi edikasyon effectively connected income revni ki efektivman konekte elderly moun aje election worker travayè eleksyon Electronic Federal Tax Payment System (EFTPS) Sistèm Elektwonik pou Pèman Enpo Federal electronic filing (e-file or efile) deklarasyon elektwonik (e-file oswa efile) electronic filing identification number (EFIN) nimewo idantifikasyon depo elektwonik (EFIN) electronic funds withdrawal (EFW) retrè lajan elektwonikman (EFW) electronic report of tips rapòte tep elektwonikman electronic return originator (ERO) orijinè deklarasyon elektwonik (ERO) electronic service sèvis elektwonik elementary school lekòl elemantè eligibility requirements kondisyon pou elijib email imel employee anplwaye employee benefits benefis anplwaye employee retention credit kredi pou retni anplwaye employee savings plan plan epay anplwaye employee tax enpo anplwaye employee’s daily record of tips dosye tep anplwaye pou chak jou employee’s daily record of tips and report to the employer dosye tep anplwaye pou chak jou ak rapò anplwayè a employee’s report of tips to employer rapò tep anplwaye a fè bay anplwayè a employer (adjective) Anplwayè (adjektif) employer (noun) anplwayè (non) employer health plan plan sante anplwayè employer identification number (ElN) nimewo idantifikasyon anplwayè (EIN) employer tax enpo anplwayè employer’s supplemental tax guide gid siplemantè enpo anplwayè a employment agency ajans travay employment agency fees frè ajans travay employment related ki gen rapò ak travay employment taxes enpo travay enact adopte endowment fon energy efficient home improvement credit kredi amelyorasyon enèji efikas nan kay enforced collection action aksyon pou fòse koleksyon enforcement of the law aplike lalwa enrolled agent ajan anwole enter (data in a computer) antre (done nan òdinatè) entertainment expenses depans amizman entry (on a return) antre (sou yon deklarsyon) equitable relief alèjman ekitab equity (in property) valè san dèt (nan pwopriyete) escrow depo garanti escrow account kont depo garanti escrow funds kont depo garanti estate byen estate tax enpo sou eritaj estimated tax enpo estime estimated tax payments peman enpo estime estimated useful life estimasyon itilizasyon examination (of a tax return) egzamen (yon deklarasyon enpo) excess contribution kontribisyon anplis excess gains pwofi anplis exchange, trade (verb) echanj, komès (vèb) exchange of like-kind property echanj pwopriyete menm kalite exchange visitor vizitè echanj excise taxes dwa dasiz exclusion of income for bona fide residents esklizyon revni pou rezidan debònfwa executor egzekitè exempt individual endividi egzante exemption egzanpsyon exemption certificate number nimewo sètifika egzanpsyon exemption from withholding egzanpsyon prelèvman exemptions, standard deduction, and filing information egzanpsyon, dediksyon estanda, ak enfòmasyon pou depoze expatriation tax enpo ekspatriyasyon experience rate to eksperyans expire ekspire extended active duty sèvis aktif pwolonje F face value aparans failure to deposit fay nan depo failure to file penalty fay nan deklare failure to pay penalty fay nan peman fair market value (FMV) valè jis fair rental price pri lokasyon ki jis fair rental value valè lokasyon ki jis family size gwosè fanmi farm fèm farm income revni fèm farm operator operatè fèm farm worker travayè fèm farmer kiltivatè farming jadinaj; kiltive fax faks Federal District Court Tirbinal Distri Federal Federal Employees Health Benefit Program Pwogram swen sante anplwaye federal federal income tax return Deklarasyon enpo federal sou revni Federal Insurance Contributions Act (FICA) Lwa sou kontribisyon pou asirans federal (FICA) Federal Payment Levy Program (FPLP) Pwogram rekouvreman peman federal (FPLP) federal tax lien privilèj fiskal federal federal tax on special fuels enpo federal sou kabiran espesyal federal taxes enpo federal Federal Trade Commission (FTC) Komisyon Federal Komès (FTC) Federal Unemployment Tax Act (FUTA) Lwa Federal Enpo Chomaj (FUTA) Federal Unemployment Trust Fund Fon Fidisi Federal pou Chomaj federal use tax on civil aircraft enpo federal pou itilizasyon avyon sivil feedback reyaksyon fees frè fellowship asosyasyon fiat currency lajan fiat field examination (audit) egzamen sou plas (odit) file a tax return ranpli yon deklarasyon enpo file jointly ranpli ansanm file separately ranpli separeman file your return on or before (month, day, year) ranpli deklarasyon w lan nan dat oswa anvan (mwa, jou, ane) filing of return ranpli deklarasyon filing status estati ranpli finance charge frè finansye financial analysis analiz finansye Financial Crimes Enforcement Network (FinCEN) Rezo Ranfòsman Krim Finansye (FinCEN) financial institution enstitisyon finansye financial statement deklarasyon finansye financially disabled finansyèman andikape fine (noun) amann first-time homebuyer credit kredi pou moun ki achte kay pou premye fwa fiscal year ane fiskal fishing income revni lapèch fixing-up expenses depans pou repare flexible-benefits plan plan benefis fleksib flexible-spending plan plan depans fleksib flow-through entity antite neglijab follow up swivi food stamps koupon alimantè for your records pou dosye w foreclosure (mortgage) sezi (ipotèk) foreign account kont aletranje foreign assets byen aletranje foreign currency lajan etranje foreign earned income revni travay aletranje foreign earned income exclusion eksklizyon revni pou travay aletranje foreign employee anplwaye aletranje foreign financial asset bien finansye aletranje foreign government gouvènman etranje foreign housing deduction rediksyon pou lojman aletranje foreign tax enpo aletranje foreign tax credit kredi enpo aletranje foreign travel vwayaj aletranje form fòm form letter fòm lèt forms: fòm: 940 Employer’s Annual Federal Unemployment Tax Return 940 Deklarasyon Enpo Federal Anyèl Anplwayè a 941 Employer’s Quarterly Federal Tax Return 941 Deklarasyon Trimèstrièl Enpo Federal Anplwayè a 943 Employer’s Annual Tax Return for Agricultural Employees 943 Deklarasyon Anyèl enpo Anplwayè a pou Anplwaye Agrikòl yo 1040-ES Estimated Tax for Individuals 1040-ES Estimasyon Enpo pou Moun 1040 U.S. Individual Income Tax Return 1040 Deklarasyon enpo sou revni Ozetazini 1040-NR U.S. Nonresident Alien Income Tax Return 1040-NR Deklarasyon enpo sou revni Moun ki pa rezidan Ozetazini 2290 Heavy Highway Vehicle Use Tax Return 2290 Deklarasyon enpo sou itilizasyon machin lou 2848 Power of Attorney and Declaration of Representative 2848 Pwokirasyon ak Deklarasyon Reprezantan 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8300 Rapò Peman Lajan Kach ki Depase $10 000 yo Resevwa nan yon Komès oswa Biznis 8849 Claim for Refund of Excise Taxes 8849 Reklamasyon pou Ranbousman Enpo Dasiz Schedule A (Form 1040) Barèm A (Fòm 1040) Schedule H (Form 1040) Household Employment Taxes Barèm H (Fòm 1040) Enpo sou Travayè Kay moun SS-4 Application for Employer Identification Number SS-4 Aplikasyon pou Nimewo Idantifikasyon Anplwayè SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-8 Detèminasyon Estati Travayè Konsènan Enpo Federal Travay ak Prelèvman Enpo sou Revni W-2 Wage and Tax Statement W-2 Deklarasyon salè ak enpo W-3 Transmittal of Wage and Tax Statements W-3 Transmisyon Deklarasyon Salè ak Enpo W-3c Transmittal of Corrected Wage and Tax Statements W-3c Transmèt Deklarasyon salè ak enpo korije W-4 Employee’s Withholding Certificate W-4 Sètifika Prelèvman Anplwaye W-4P Withholding Certificate for Periodic Pension or Annuity Payments W-4P Sètifika Prelèvman pou Peman Peryodik pou Pansyon oswa Anwite W-7 Application for IRS Individual Taxpayer Identification Number W-7 Aplikasyon pou Nimewo Idantifikasyon Endividyèl Kontribyab IRS W-9 Request for Taxpayer Identification Number and Certification W-9 Demann pou Nimewo Idantifikasyon Kontribyab ak Sètifikasyon foster child timoun adoptif founder (of a trust) fondatè (nan yon fidisi) franchise franchiz franchise tax enpo franchiz Free File Depoze gratis fringe benefits benefis ekstra frivolous tax return deklarasyon enpo frivòl full-time employee anplwaye aplentan full-time student etidyan aplentan full-time work travay aplentan furnace (heating unit) founo (inite chofaj) G gainful employee anplwaye pou pwofi gainful employment travay pwofitab gambling winnings revni jwèt aza garnishments sezi general partner patnè jeneral generation-skipping transfer transfè ant plizyè jenerasyon geographical basis baz jeyografik geothermal well pi jeotèmal gift kado gift tax enpo sou kado golden parachute agreement akò konpansasyon pou revokasyon goodwill Repitasyon governing instrument dokiman k ap gouvène grace period peryòd gras grant (noun) don (non) grantor (of a trust) moun ki bay la (nan yon fidisi) green card kat rezidans green card test tès pou kat rezidans gross income revni brit gross proceeds rantre brit gross profit pwofi brit gross receipts revni brit group health plan plan sante gwoup group life insurance asirans vi gwoup group-term life insurance asirans tèm vi gwoup guarantee of indebtedness garanti dèt guaranteed issue emisyon garanti guardian gadyen H halfway house kay tranzisyon handicapped andikape handout feyè hard fork (digital assets) chanjman pwotokòl (byen dijital) hardship case ka difisil head of household chèf fanmi health benefits avantaj swen sante health care swen sante health coverage pwoteksyon sante health coverage exemption egzanpsyon pwoteksyon sante health coverage tax credit (HCTC) kredi enpo pou pwoteksyon sante (HCTC) health insurance asirans sante health insurance marketplace mache asirans sante health insurance policy polis asirans sante hearing aid aparèy pou tande hearing impaired pwoblèm pou tande heavy highway vehicle use tax return deklarasyon enpo pou itilizasyon machin lou sou otowout high school lekòl segondè highway use tax enpo sou itilizasyon gran wout hobby loss pèt nan lwazi holder detantè holder of record detantè dosye a holding period peryòd atant holiday jou ferye home lakay Home Affordable Modification Program (HAMP) Pwogram Modifikasyon Kay Abòdab (HAMP) home energy audit odit enèji lakay home loan prè sou kay homeland security sekirite enteryè homepage (information technology) paj dakèy (teknoloji enfòmasyon) homeworker travayè lakay hospital insurance benefits tax (Medicare) enpo sou benefis asirans lopital (Medicare) houseboat kay an bato household fwaye household appliances aparèy pou kay household employer’s tax guide gid enpo anplwayè lakay household employment taxes enpo travay kay moun household income revni kay la housewife madanm lakay housing allowance alokasyon pou lojman I identity protection personal identification number (IP PIN) nimewo idantifikasyon pèsonèl pou pwoteksyon idantite (IP PIN) Identity Protection Specialized Unit (IPSU) Inite Espesyalize pou Pwoteksyon Idantite (IPSU) identity theft vòl idantite immigrant status estati imigran immigration status estati imigrasyon impose a tax enpoze yon enpo in-law dapre lalwa income revni income averaging mwayèn revni income from sources outside the U.S. revni ki soti nan sous andeyò Etazini income-producing property pwopriyete ki bay revni income-splitting divize revni income statement bilan income subject to tax (taxable income) revni ki sijè a enpo (revni enpozab) income tax enpo sou revni incur (a penalty) lakoz (yon penalite) incur (expense) lakoz (depans) incur (obligation) vin gen (obligasyon) independent contractor kontraktè endepandan individual estimated tax enpo endividyèl estime individual income revni endividyèl individual income tax enpo sou revni endividyèl individual retirement account kont retrèt endividyèl individual retirement arrangement (IRA) aranjman pou retrèt endividyèl (IRA) information return deklarasyon enfòmasyon information to claim certain credits after disallowance enfòmasyon pou reklame sèten kredi apre refi inheritance eritaj inheritance tax enpo sou eritaj initial markup pri inisyal injured spouse claim reklamasyon konjwen ki viktim injury domaj innocent spouse konjwen inosan innocent spouse relief soulajman pou konjwen inosan input opinyon insolvency pa ka peye dèt installment vèsman installment agreement akò vèsman insulation izolasyon insurance broker koutye asirans intangible assets byen enkòporèl Interactive Tax Assistant (ITA) Asistan enpo entèaktif interest enterè interest holder (in property) detantè enterè (nan pwopriyete) interest (in a partnership) enterè (nan patenarya) interest income revni enterè interest rate to enterè Internal Revenue Bulletin Bilten Revni Entèn Internal Revenue Code (IRC) Lwa Revni Entèn (IRC) Internal Revenue Service (IRS) Sèvis Revni Entèn international social security agreement Akò sekirite sosyal entènasyonal inventory envantè investment income revni envestisman investment tax credit kredi enpo pou envestisman investors envestisè invoice fakti involuntary conversion konvèsyon envolontè IRS Independent Office of Appeals Biwo Dapèl Endepandan IRS IRS individual taxpayer identification number (ITIN) Nimewo idantifikasyon kontribyab endividyèl IRS issue (a check) fè (yon chèk) issuer emetè item atik itemize detaye itemized deductions dediksyon detaye items of tax preference atik preferans fiskal itinerant itineran J jeopardy assessment evalyasyon pwotektè joint account kont ansanm joint and several (tax) liability responsablite ansanm (enpo) joint and survivor annuity anwite ansanm ak benefis pou sivivan an joint return deklarasyon ansanm joint return test tès pou deklarasyon ansanm joint tenancy lokatè ansanm joint venture biznis ansanm journeyworker travayè konpetan junior high school lekòl segondè juror jire jury jiri jury duty sèvis jiridik K keep records jere dosye Keogh Retirement Plan Plan retrèt Keogh kickback koutay kind of tax kalite enpo L landlord pwopriyetè late filing penalty penalite pou reta nan ranpli late payment penalty penalite pou reta nan peman later alternate valuation evalyasyon altènatif pou pita law enforcement officer ofisye ki fè respekte lalwa law enforcement personnel pèsonèl ki fè respekte lalwa layoff revokasyon lease lokasyon leasehold improvements amelyorasyon nan lokasyon an lease-sale lokasyon-vant leasing of lwe legal expenses (for services of an attorney) depans legal (pou sèvis yon avoka) legal permanent resident rezidan pèmanan legal legal person pèsòn legal legal services plan plan sèvis legal lender pretè lessee, tenant lokatè, lokatè lessor pwopriyetè letterhead antèt lèt la levy (noun) rekouvreman levy on wages rekouvreman sou salè levy release rekouvreman fini levy (verb) rekouvre liabilities obligasyon lien privilèj life annuity anwite avi life insurance policy polis asirans vi lifetime learning credit kredi edikasyon avi limited distribution distribisyon limite Limited Liability Company (LLC) Konpayi obligasyon limite (LLC) limited partnership patenarya limite listed property pwopriyete sou lis living trust fidisi moun vivan loan origination fees frè pou prè lobbying expenses depans pou enfliyanse lockout klete long-term alontèm long-term resident rezidan alontèm lookback period peryòd konsiderasyon loss of income pèt revni low income ti revni low-income taxpayer kontribyab ti revni Low Income Taxpayer Clinics (LITC) Sèvis pou kontribyab ti revni (LITC) lump sum you sèl kou M maintenance (buildings) mentnans (bilding) maintenance (of a household) mentnans (yon kay) make payable to peyab bay marginal cost pri majinal marginal revenue revni majinal marginal tax rate to enpo majinal mark-to-market tax enpo sou valè mache a mark-up; markup (profit) fikse pwofi marketplace (ACA-related) mache (ki gen rapò ak ACA) marriage certificate sètifika maryaj married marye master’s degree in degre metriz nan math error erè kalkil Medicaid Pwogram leta pou asistans medikal Medicaid waiver payments Egzansyon peman Medicaid; Egzanpsyon peman nan pwogram leta pou asistans medikal (Medicaid) Medical Assistance Program Pwogram asistans medikal medical expenses depans medikal medical insurance benefits avantaj asirans medikal medical insurance premiums prim asirans medikal Medicare Medicare (asirans medikal federal) merger fizyon meter mèt middle school lekòl segondè migrant worker travayè migran mileage rate to mileyaj military differential pay peman diferans militè minimum essential coverage (MEC) pwoteksyon minimòm esansyèl minimum payment peman minimòm minimum wage salè minimòm mining (digital assets) min (byen elektwonik) mining activities aktivite min miscellaneous expenses divès kalite depans mobile home kay mobil modified accelerated cost recovery system (MACRS) sistèm rekiperasyon akselere pri modifye (MACRS) modified adjusted gross income (MAGI) revni brit ajiste ki modifye (MAGI) money order manda lajan monthly payments peman mansyèl mortgage ipotèk mortgage interest enterè ipotèk mortgagee ipotekè mortgagor kreyansye ipotèk motor home kay a motè moving expenses depans demenajman multilevel marketing maketin plizyè nivo multinational corporation sosyete miltinasyonal multiple support sipò miltip mutual fund fon mityèl N national (citizenship) nasyonal (sitwayènte) National Housing Act Lwa lojman nasyonal natural disaster katastwòf natirèl natural person moun natirèl naturalized citizen sitwayen natiralize negligence penalty penalite pou neglijans net earnings salè nèt net earnings from self-employment revni nèt nan antrepriz endividyèl net income revni nèt net investment income tax (NIIT) enpo sou revni nèt envèstisman (NIIT) net operating loss pèt nèt fonksyonman net operating loss carryback (or carryforward) pèt nèt fonksyònman ranvwaye (oswa repòte) net profit benefis net receipts nèt revni net sales lavant nèt net tax liability nèt obligasyon enpo newsletter fund fon bilten nominal value toupiti nominee kandida nondeductible pa dediktib non-employee; nonemployee ki pa anplwaye; ki pa anplwaye nonemployee compensation konpansasyon moun ki pa anplwaye non-fungible token token ki pa fonjib non-streamlined installment agreement akò vèsman ki pa senplifye nonaccountable plan plan ki pa responsab noncustodial parent paran ki pa gadyen nondividend distribution distribisyon ki pa dividann nonrefundable credits kredi ki pa ranbousab nonresident alien etranje ki pa rezidan nonstatutory stock option opsyon estòk ki pa egzije nonwork day jou konje North American Free Trade Agreement (NAFTA) Akò Lib Komès Nò Ameriken (NAFTA) North Atlantic Treaty Organization (NATO) Òganizasyon Trete Atlantik Nò (OTAN) notarized documents dokiman notarye notary public notè piblik note remak notice avi notice of levy avi sou prelèvman nursing care swen enfimyè nursing home mezon retrèt O obsolescence obsolesans offer in compromise pwopozisyon konpwomi office examination (audit) odit nan biwo (verifikasyon) Office of Chief Counsel Biwo Avoka an Chèf offset (a debt with a tax refund) konpanse (yon dèt ak yon ranbousman enpo) old age pension pansyon vyeyès on-the-job training course kou fòmasyon nan travay online payment peman sou entènèt Online Payment Agreement (OPA) Application Aplikasyon Akò Peman soun Entènèt (OPA) operating cost pri fonksyonman optional mileage allowance alokasyon mileyaj opsyonèl optional tax enpo ki pa obligatwa ordinary and necessary òdinè e nesesè original issue discount (OID) rabè sou pri orijinal (OID) out-of-pocket (actual) expenses depans pèsonèl (reyèl) outside salesperson vandè endepandan overpayment peman anplis owner/co-owner pwopriyetè / ko-pwopriyetè P paid preparer preparatè yo peye Paperwork Reduction Act Lwa sou Rediksyon Dokiman parent company konpayi paran part-time employee anplwaye a tan pasyèl part-time student etidyan a tan pasyèl part-time work travay a tan pasyèl partner patnè partnership patenarya partnership interest enterè nan patenarya passive activity loss pèt aktivite pasif pass-through entity; passthrough entity antite pasif, antite passthrough password modpas patronage dividends dividann patwonaj pay-as-you-go system sistèm peman ki baze sou itilizasyon pay period peryòd peman pay stub sous chèk payee moun yo peye a payer rmoun ki peye a paymaster moun ki responsab pou peye a payment peman payment plan plan peman payment voucher bon peman payroll pewòl payroll service provider founisè sèvis pewòl penalty penalite penalty for premature withdrawal penalite pou retrè twò bonè penalty for underpayment penalite pou mankman nan peman penalty for underpayment of estimated tax penalite pou mankman peman enpo estime pension pansyon Pension Benefit Guaranty Corporation (PBGC) Sosyete Garanti Benefis Pansyon (PBGC) pension plan plan pansyon per capita pa tèt per diem pa jou periodic payments peman peryodik permanent resident rezidan pèmanan permanently and totally disabled totalman andikape an pèmanans personal exemptions egzansyon pèsonèl personal expenses depans pèsonèl personal holding company konpayi paran pèsonèl personal property tax enpo sou pwopriyete pèsonèl personal property (vs. business) pwopriyete pèsonèl (vs. viznis) personal property (vs. real estate) pwopriyete pèsonèl (vs. byen imobilye) personal service income revni sèvis pèsonèl personal services sèvis pèsonèl personal use property pwopriyete pou itilizasyon pèsonèl personally identifiable information (PII) enfòmasyon ki idantifye pèsonèlman petitioner petisyonè phaseout (of exemption) sipresyon ofiramezi (egzanpsyon) phishing eskrokri piecework pyès travay Plain Writing Act Lwa sou ekri yon fason ki senp plan year plan ane a plug-in electric drive motor vehicle credit kredi machin elektrik ploge plug-in electric vehicle credit kredi machin elektrik ploge PO Box Bwat postal portfolio interest enterè pòtfèy postal money order manda lajan postal potential eligible individual moun ki ka kalifye power of attorney pwokirasyon pre-addressed envelope anvlop pre-adrese pre-existing exclusions esklizyon ki deja egziste prefabricated prefabrike premature withdrawal retrè anvan tèm premium prim premium tax credit (PTC) kredi enpo prim (PTC) prepaid income revni peye alavans preparer tax identification number (PTIN) nimewo idantifikasyon preparatè enpo prepayment penalty penalite pou peman davans Presidential Election Campaign Fund Fon kanpay eleksyon prezidansyèl pretax anvan enpo prevailing wage and apprenticeship requirements kondisyon salè ak aprantisaj ki dominan yo principal (contract) prensipal (kontra) principal place of abode rezidans prensipal principal place of business lokal prensipal biznis la Privacy Act lwa sou vi prive private foundation fondasyon prive private industry endistri prive prize (prizes and awards) pri (pri ak prim) professional preparer preparatè pwofesyonèl profit pwofi profit and loss statement deklarasyon pwofi ak pèt profit-seeking activity aktivite k ap chèche fè pwofi profit-sharing plan plan pou pataje pwofi promissory note biyè pwomès proof of credit (for credit rating purposes) prèv kredi (pou evalye kredi) property tax enpo lokatif provider of medical care founisè swen medikal public law lwa piblik public retirement system sistèm retrèt piblik public utility sèvis piblik punitive damages pinisyon pou domaj Q qualified kalifye qualified business income deduction dediksyon revni biznis kalifye qualified disability trust fidisi pou enfimite kalifye qualified educational expenses depans edikasyon ki kalifye qualified health coverage pwoteksyon sante kalifye qualified health plan plan sante kalifye qualified investment entity antite envestisman kalifye qualified plan plan kalifye qualified reservist distributions distribisyon rezèvis kalifye qualified retirement plan plan retrèt ki kalifye qualified terminable interest property trust (QTIP) fidisi imobilye a enterè tèminal kalifye (QTIP) qualify kalifye qualifying child timoun ki kalifye qualifying relative fanmi ki kalifye qualifying surviving spouse konjwen sivivan ki kalifye qualifying widow(er) vèv ki kalifye R railroad retirement retrèt chemennfè Railroad Retirement Tax Act (RRTA) Lwa sou enpo pou retrèt chemennfè (RRTA) rate to real currency lajan reyèl real estate byen imobilye real estate investment envestisman byen imobilye real estate investment trust (REIT) fidisi envestisman nan byen imobilye (REIT) real estate mortgage investment conduit (REMIC) kanal envestisman ipotèk byen imobilye (REMIC) real estate tax enpo sou byen imobilye realized gain pwofi ki reyalize reasonable cause kòz rezonab reasonable expenses depans ki rezonab recapture ratrape recapture clause klòz pou ratrape recognized gain pwofi ki rekonèt reconcile rekonsilye record dosye records (substantiation) dosye yo (bay prèv) redeem a bond rachte yon kosyon Reemployment Trade Adjustment Assistance (RTAA) Asistans Ajisteman Komèsyal Reyanbochaj (RTAA) refinancing refinansman refresher course kou resiklaj refund of tax ranbousman enpo refundable tax credit kredi enpo ranbousab register (an automobile) anrejistre (yon machin) registered holder detantè anrejistreman an regulated investment company (RIC) konpayi envestisman reglemante (RIC) regulations règleman yo related companies konpayi ki gen rapò related taxpayers kontribyab ki gen rapò relationship test tès relasyon relatives fanmi relief from joint responsibility soulajman nan responsablite pataje remittance (of funds) remèt (lajan) remuneration peman rent lwaye repayment ranbousman repeal anile reportable income revni rapòtab reporting agent ajan rapò residency test tès rezidans resident alien rezidan etranje residential clean energy credit kredi enèji pwòp rezidansyèl residential energy credits kredi enèji rezidansyèl residential property pwopriyete rezidansyèl residential property (home) pwopriyete rezidansyèl (kay residential rental property pwopriyete lokasyon rezidansyèl responsible party pati responsab retail price pri detay retail space espas lavant retailer revandè retained tax kenbe enpo retirement retrèt retirement income revni retrè retirement income ceiling plafon revni retrèt retirement plan plan retrèt return deklarasyon return preparers preparatè deklarasyon returns and allowances machandiz yo retounen ak rabè revenue agent ajan revni revenue officer ofisye revni revenue procedure pwosedi revni revenue ruling desizyon sou revni revenue sharing pataj revni revoke revoke revolving account kont kredi rollover transfere room and board lojman routing number nimewo woutaj royalty redevans S S corporation sosyete S safe harbor eksepsyon safe haven azil sailing permit pèmi pou navige salary salè sale or exchange vant oswa echanj sales tax enpo sou lavant salvage value valè rekipere sanction (noun) sanksyon savings and loan association asosyasyon epay ak prè savings bond obligasyon depay schedule (tax) barèm (enpo) scholarship bous etid school bonds bon pou lekòl seasonal unemployment chomaj sezonye section (administration) seksyon (administrasyon) securities sekirite Securities and Exchange Commission Komisyon pou mache sekirite ak echanj seize sezi seizure sezi self-employed worker travayè endepandan self-employment travay endepandan self-employment retirement plan plan retrèt travay endepandan self-employment tax (SE tax) enpo sou travay endepandan (SE tax) semiweekly depositor depozan chak de semèn separate income (in a community property state) revni separe (nan yon eta pwopriyete kominotè) separate maintenance antretyen separe separate property (in a community property state) pwopriyete separe (nan yon eta pwopriyete kominotè) separation agreement akò separasyon serve a summons sèvi yon konvokasyon Service Center Sant sèvis Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act) Prepare tout kominote pou Lwa Amelyorasyon Retrèt 2.0 (SECURE 2.0 Act) settlement date dat regleman an severance pay peman pou separasyon share account (as in credit unions) kont koperativ (tankou nan sendika kredi) share-farming jadinaj koperativ shared responsibility payment peman responsablite koperativ shareholder aksyonè shares of stock aksyon nan bous sharing economy (gig economy) ekonomi koperativ (ekonomi ti djòb) sheltered workshop Lekòl pou moun andikape short sale (real estate) vann a pri bay (byen imobilye) short-term akoutèm short-term payment plan plan peman akoutèm sick leave konje medikal sick pay peman pou maladi single selibatè single-member LLC LLC ki gen yon manm small business ti biznis Small Business Administration (SBA) Administrasyon Ti Biznis Small Business Health Options Program (SHOP) Pwogram Opsyon Sante Ti Biznis (SHOP) small business owner pwopriyetè ti biznis small business payroll tax credit for increasing research activities Kredi enpo sou pewòl ti biznis pou ogmante aktivite rechèch small business taxpayer kontribyab ti biznis small tax case procedure pwosedi ti ka enpo social security sekirite sosyal social security account kont sekirite sosyal social security benefits benefis sekirite sosyal Social Security Disability Insurance (SSDI) Asirans Enfimite Sekirite Sosyal (SSDI) sole proprietor antrepriz endividyèl special assessment enpozisyon espesyal special withholding allowance alokasyon espesyal pou prelèvman specific charge-off method metòd dediksyon move dèt spouse/nonspouse konjwen / pa konjwen stablecoins pyès kryptonik estab staking (digital assets) epay (byen dijital) staking activities (digital assets) aktivite epay (byen dijital) standard deduction dediksyon estanda standard mileage rate to mileyaj estanda State Children’s Health Insurance Program (SCHIP) Pwogram Asirans Sante Leta pou Timoun state insurance agency ajans asirans leta state taxes enpo leta State Workforce Agency Ajans Mendèv Leta a statute lwa statute of limitations limit lalwa statutory employee anplwaye legal statutory lien restriksyon legal stepchild pitit konjwen stock dividends dividann aksyon yo stock in trade (inventory) aksyon nan biznis (envantè) stock option plan plan opsyon aksyon stock purchase plan plan acha opsyon stockbroker koutye labous stocks (investment) aksyon (envestisman) straight-line depreciation depresyasyon lineyè streamlined installment agreement akò vèsman senp strike benefits benefis grèv student loan prè elèv subject to tax enpozab subject to U.S. income tax withholding sijè a prelèvman enpo sou revni ameriken subject to withholding sijè a prelèvman subsidy sibvansyon substantial equivalence test tès ekivalans sibstansyèl substantial gainful activity gwo aktivite pwofitab substantial presence prezans sibstansyèl summary of income and deductions rezime revni ak dediksyon summons konvokasyon Supplemental Nutrition Assistance Program (SNAP) Pwogram Asistans Nitrisyon Siplemantè (SNAP) Supplemental Security Income (SSI) Revni Sekirite Siplemantè (SSI) supplementary Medicare insurance for the aged asirans siplemantè Medicare pou moun aje support (personal) sipò (pèsonèl) support test tès sipò supporting documents dokiman sipò yo supporting form fòm sipò surcharge frè siplemantè surtax enpo siplemantè surviving spouse konjwen sivivan an sustainable aviation fuel kabiran avyasyon dirab Systemic Advocacy (SA) Defans sistemik (SA) Systemic Advocacy Management System Sistèm jesyon defans sistemik T tab (information technology) tab (teknoloji enfòmasyon) talking tax forms fòm enpo vokal tangible assets byen tanjib tangible personal property byen pèsonèl tanjib tax (adjective) enpo (adjektif) tax account information enfòmasyon kont fiskal tax auditor oditè enpo tax avoidance evite enpo tax base baz enpo tax benefit avantaj fiskal tax bill bòdwo enpo tax bracket tranch enpo tax computation kalkil enpo tax computation worksheet dokiman kalkil enpo Tax Counseling for the Elderly (TCE) Konseye Fiskal pou Moun Aje (TCE) tax court tribinal pou ka enpo tax credit kredi enpo Tax Cuts and Jobs Act Lwa sou travay ak rediksyon enpo tax deductible dediktib pou enpo tax-deferred income revni enpozab difere tax dispute diskisyon enpo tax evasion evazyon enpo tax-exempt income revni fiskal egzanpte tax-exempt stated interest enterè fiskal ki egzante tax exemption egzanpsyon enpo tax (for special funds or general revenue) enpo (pou fon espesyal oswa revni jeneral) tax forms fòm enpo tax-free zone zòn san enpo tax haven country peyi abri fiskal tax home rezidans fiskal tax household (ACA-related) enpo fanmi an (Konsènan ACA) tax incentive ankourajman fiskal tax liability obligasyon enpo tax loophole feblès fiskal tax on gambling winnings enpo sou gen nan jwèt aza tax penalty penalite fiskal tax period peryòd enpo tax policy metòd fiskal tax preference items subject to minimum tax atik preferans fiskal ki sijè a enpo minimòm tax preparer preparatè enpo tax professional pwofesyonèl enpo tax provision kondisyon enpo tax rate to enpo tax rate schedule barèm to enpo tax rebate rabè enpo tax relief soulajman fiskal tax relief for victims of terrorist attacks soulajman enpo pou viktim atak teworis tax return deklarasyon enpo tax shelter abri fiskal tax statement (bill) relve fiskal (bòdwo) tax status estati enpo tax stimulus estimilis enpo tax table tablo enpo Tax Topics Sijè Enpo tax treatment (of community income) tretman enpo (revni kominote) tax treaty trete fiskal tax withheld at source enpo prelve nan sous la tax year ane enpo taxable enpozab taxable benefits avantaj enpozab taxable bond bon enpozab taxable income revni enpozab taxable stocks aksyon enpozab taxable year ane anpozab taxpayer kontribyab Taxpayer Advocacy Panel Panèl Defans Kontribyab Taxpayer Advocate Defansè kontribyab Taxpayer Advocate Service (TAS) Sèvis Defansè Kontribyab (TAS) Taxpayer Assistance Center (TAC) Sant Asistans Kontribyab taxpayer identification number (TlN) nimewo idantifikasyon kontribyab Taxpayer Protection Program (TPP) Pwogram pwoteksyon kontribyab (TPP) taxpayer rights dwa kontribyab technical school lekòl teknik Telecommunications Relay Services (TRS) Sèvis relè telekominikasyon (TRS) Temporary Assistance for Needy Families (TANF) Asistans Tanporè pou Fanmi ki nan Nesesite (TANF) temporary seasonal workers travayè sezonye tanporè tenancy by the entirety lokasyon an antye tenancy in common pwopriyete an komen tenant lokatè tenant-stockholder lokatè aksyonè tentative credit kredi tantatif term (time) limit (tan) testament testaman theft vòl third party lòt moun, tyès pati third-party designee lòt moun yo deziye third-party payer tyès pati ki peye tiebreaker rules règ pou jere egalite tie-breaking rule règ ki jere egalite time basis baz tan tip (advice) konsèy (konsèy) tip (gratuity) poubwa, tep (poubwa) tips deemed to be wages poubwa yo konsidere kòm salè toll peyaj toll call apèl peyaj toll-free number nimewo gratis total tax due total enpo ki dwe totalization agreement akò totalizasyon townhouse kay nan vil trade (noun) komès (non) Trade Adjustment Assistance (TAA) Asistans Ajisteman Komèsyal (TAA) Trade Adjustment Assistance (TAA) benefits Benefis Asistans Ajisteman Komèsyal (TAA) Trade Adjustment Assistance (TAA) participants Patisipan Asistans Ajisteman Komèsyal (TAA) trade, exchange (verb) komès, echanj (vèb) trade name non komès trade or business komès oswa biznis trade readjustment assistance asistans reyajisteman komèsyal trader machann trailer trelè trainee estajè training fòmasyon transcript relvednòt transfer transfè transferee benefisyè transfè a transferor (trusts) moun ki fè transfè a (fidisi) travel allowance alokasyon vwayaj travel expenses depans vwayaj traveling salesperson vandè vwayajan Treasury bill Nòt trezò Treasury bond Trezò kosyon Treasury Department (U.S.) Depatman Trezò (Ozetazini) Treasury Inspector General for Tax Administration (TIGTA) Enspektè Jeneral Trezò pou Administrasyon Fiskal (TIGTA) Treasury note Nòt trezò treaty-based return position disclosure divilgasyon pozisyon deklarasyon ki baze sou trete truck kamyon truck-tractor kamyon traktè trust fidisi trust company konpayi fidisi trust fund kès fidisyè trustee administratè tuition ekolaj U uncollected FICA tax enpo FICA ki pa kolekte underpayment peman ki pa ase underreported taxes enpo yo pa rapòte underwriter (securities) evalyatè undistributed earnings pwofi ki pa distribye undue hardship twòp difikilte unearned income revni ki pa merite unemployment chomaj unemployment compensation konpansasyon pou chomaj unemployment tax enpo chomaj union sendika United States–Mexico–Canada Agreement (USMCA) Trete ant Etazini-Meksik-Kanada (USMCA) university inivèsite unpaid balance montan ki pa peye untaxed (before taxes) ki pa enpozab (anvan enpo) untaxed (tax free) egzan enpo upward mobility program pwogram fòmasyon pou devlopman U.S. Citizenship and Immigration Services (USCIS) Sèvis sitwayènte ak Imigrasyon Ozetazini (USCIS) U.S. District Court Tribinal Distri Ozetazini U.S. Military Health Care System Sistèm swen sante militè Ozetazini U.S. national Sitwayen ameriken U.S. Postal Service Sèvis Lapòs Ozetazini user fee frè itilizasyon utilities sèvis piblik V valuation valyasyon van kamyonèt virtual currency lajan vityèl voice prompts mesaj vokal voluntary compliance konfòmite volontè Volunteer Income Tax Assistance (VlTA) Volontè pou Asistans Enpo sou Revni W wager paryaj wages salè wages (daily) salè (chak jou) waiting period peryòd datant waiver (done by the taxpayer) dispans (fè pa kontribyab la) waiver of the enrollment in training requirement egzanpsyon nan obligasyon enskripsyon fòmasyon an wash sale vant ak acha yon menm aksyon web page paj wèb website sit entènèt welfare byennèt welfare recipient benefisyè byennèt whistleblower denonsyatè wholesale vant an gwo will (legal document) testaman (dokiman legal) windfall profits pwofi aksidantèl wire transfer transfè elektwonik withheld tax enpo ki te prelve withholding allowance alokasyon prelèvman withholding of tax prelèvman enpo withholding of tax at source prelèvman enpo nan sous la work for oneself travay pou tèt li Work Incentive Program Pwogram pou Ankouraje Travay work opportunity credit kredi opòtinite travay workers’ compensation konpansasyon travayè workfare payments peman travay working day jou travay working hours lè travay worksheet fichye worldwide income revni nan lemonnantye worthless security sekirite san valè write-in adjustment ajisteman pou rediksyon write-off (accounting) rediksyon nan kont (kontablite) Y yearly rate to anyèl yield sede yield to maturity (bonds) randman jiska matirite (kosyon) Z ZIP code kod postal
