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" "

, .

: www.irs.gov

English

abandoned spouse

abandonment

abandonment clause

abatement of tax

;

; ,

ability to pay

absorption rate

abusive tax shelter

" " -

(

,

)

" " ( )

accelerated depreciation

accelerated notice and demand

according to our records

account

account, social security

account statement

accountant

accounting method

accounting period

accounts payable

accounts receivable

,

,

accrual

,

,

accrual accounts

accrual method

-

,

,

accrued income

accrued interest

accrued taxes

activity engaged in for a profit

additional child tax credit

additional taxes on qualified

plans (including IRAs) and other

tax-favored accounts

(

)

( )

adjusted gross income (AGI)

adjusted itemized deductions

adjusted tax basis

adjustments

adoption agency

adoption agency fees

advance payment of earned

income credit

,

,

, ,

advocate

,

,

after-tax basis

age test

agency (contractual)

(

)

( )

agent (contractual)

, ,

, , 볺

agent-driver

" "

-

( ,

..),

" " ( , ),

agreement

Aid to Families with Dependent

Children

"

-"

"Գ -"

Alaska Permanent Fund

"

"

" "

alien resident card

,

, "-"

, , "-"

alimony

allocate

(),

(),

allocation

(),

()

(), ()

allowances (W-4)

Alternate Trade Adjustment

Assistance (ATAA)

50 ,

(,

-

)

50 , (, - )

alternative minimum tax

amended return

Amended U.S. Individual

Income Tax Return

amortized bond premium

amount realized

announcement

'

annual income

annual leave

annualized income installment

method

-

,

.

,

,

, . ,

annuity

,

,

annuity bond

(

)

(, )

appeal (noun)

,

,

appeal (verb)

,

,

appeal rights

applicant

, ,

, ,

Application for IRS Individual

Taxpayer Identification Number (ITIN)

Application for Social Security

Card

Application for Taxpayer

Identification Number for

Pending U.S. Adoptions

,

,

appraiser

,

,

arbitrators

,

,

Archer MSA

(,

)

(, )

Archer MSAs and long-term

care insurance contracts

area code

/

/

Armed Forces Tax Guide

arrangement

,

,

arrears

(),

(),

as you go basis

assess

assessment of tax

assets

audit

,

,

audit division

audit of a return

auditor

authorized IRS e-file provider

,

,

, ,

auto tag

average tax rate

award (prizes and awards)

( )

( )

B

back taxes

backpay

backup withholding

( , , , )

( , , 볺, )

bad debts

balance

, (, )

, (, )

balance sheet

bank draft

bank failure

:

:

banking day

bankruptcy

barter

barter exchange

bartering income

base cost

/

/

basis

, ;

, ;

benefits

bequest

()

()

bill

boilerplate

, ,

, ,

bona fide resident (for tax purposes)

( )

( )

bond

bond discount

bond for payment of tax

bond income

bond premium

bond retirement

bookkeeper

,

,

borrower

box

( )

( )

bracket (tax)

, . , .

, . , .

branch

,

,

bring an action

broker

browser

(.)

('.)

bus

business

,

,

business expenses

,

, '

business gifts

business loss

, ,

, ,

business property

business trust

( )

( )

by-product

,

,

C

cafeteria plan

, . . , , .

, . , , . , , .

calendar year

candidate for a college degree

capital assets

, , ,

, , ,

capital base

- ,

- ,

capital expenditures

- (capital assets),

- (capital assets),

capital gains

capital gains tax

capital investment

capital loss

,

,

capital turnover

,

,

carry on a trade or business

,

,

carryover loss

( )

( )

cash

,

,

cash basis

, : , , - , "accrual basis"

, : , , - , "accrual basis"

cash disbursement

cash flow

,

,

cash method

, , ( )

, , ( )

cash retirement

cash withdrawal

cashiers check

, ,

, ,

casualty

, ,

, ,

casualty loss

'

CD-ROM

-

' -

certain government payments

, , , , (, , SSI (" ") (TANF) " ")

, , , , (, , SSI (" ") (TANF) " , ")

certificate of alien claiming residence in the United States

, ,

, ' ,

certificate of compliance

certificate of deposit (CD)

certified public accountant

-

-

charitable contribution

charitable organization

checking account

child care

child support

child tax credit

,

,

child with special needs (for adoption)

, ( )

, ( )

claim

,

,

code number (computer)

(.)

('.)

coding

collect (bring in revenue)

,

,

collect (demand payment)

(),

(),

Collection Division

³

college

,

,

commission-driver

,

,

Commissioner of the Internal Revenue Service

commodities

common carrier

" " , (, . .)

" " , (, )

common law

( )

( )

common-law employee

common-law marriage

community income

community property

,

,

compensation

,

,

compensation for injuries

compliance

,

,

compute

,

,

computer

'

computer processed, computerized

,

', '

condominium

constructive receipt

. , ,

. , ,

contest prize

, ,

, ,

contribution

,

,

contribution to capital

cooperative housing corporation

corporate tax

corporation

coupon book

coupon to deposit taxes (FTD)

court costs

court order

cover by insurance

( .-. )

( - )

Coverdell education savings account

( , ; .)

( , ; .)

co-worker

,

,

credit for child care expenses

credit for the elderly or the disabled

credit life insurance

( )

( )

credit ones account

,

,

credit reduction rate (FUTA)

( (FUTA))

( ' (FUTA))

credit union

Currency Transaction Report

Currency Transaction Report by Casinos

Customer Care Center

Customer Outreach Program

'

customs duties

Data

Data

D

data

data bank

data entry (in a computer)

; (.)

; ('.)

data transmission

day care center

,

,

dealer (commercial)

,

,

dealer (securities)

death benefit

,

,

decree (judicial, final)

, ()

, ()

decree (not final)

()

()

deduction

. , .

. , , .

default

; ;

; ; '

deferred compensation plan

deferred income

deferred payment

deferred taxes

delinquent return

,

,

delinquent tax

delinquent taxpayer

,

,

demand for payment

Department of Health and Human Services

̳ '

Department of Labor

̳

Department of the Treasury

̳

Department of Veterans Affairs

̳

dependency test

dependent

dependent care assistance payments

dependent care expenses

depletion

,

,

deposit period ending on (month, day, year)

(, , )

(, , )

depositor

depreciation

direct deposit

disability benefits

disability income exclusion

disabled

disclosure

diskette

disposition (of property)

distribution

Distribution from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

" , , , . ."

" , , , "

distributive share (partnership)

, ( )

, ( )

dividend income

dividends

division (administration)

donation

double declining balance depreciation

( , , , )

( , , , , , )

double taxation

download (computers)

'

draft

, : , ,

, : , , '

dual-status alien

, . . , , , , , , , .

, . ' . , , , 򳺿 , , 򳺿 , , .

due diligence

, ( , , )

, ( , , )

dues (union)

( )

( )

dwelling

;

;

E

earned income

, ,

, ,

earned income credit

earned income tax credit

earned income test

earning capacity

( )

( )

education credits

e-file

elderly

electronic filing

Electronic Report of Tips

electronic service

elementary school

eligibility requirements

, ( , ..)

, ( , )

e-mail

employee benefits

,

, ,

employee savings plan

,

employee tax

,

, ,

Employees Daily Record of Tips

" "

" , , "

Employees Daily Record of Tips and Report to the Employer

" "

" , , "

Employees Report of Tips to Employer

" "

" , , "

employer (adjective)

.- .

-,

employer (noun)

employer health plan

,

,

employer identification number (EIN)

( )

( )

employer tax

,

,

Employers Supplemental Tax Guide

employment agency

employment agency fees

employment-related

.-.

-, '

employment taxes

, ,

, ,

enact

, , ()

, , ()

endowment

, ,

, ,

enforced collection action

enforcement of the law

,

,

enrolled agent

,

,

enter (data in a computer)

( )

( ')

entertainment expenses

,

, '

entry (on a return)

( )

( )

equitable relief

, , / / ( , )

, , / / ( , )

equity (in property)

escrow

(, , )

(, , )

escrow funds

"",-

"",-

estate

; (, )

; (, )

estate tax

estimated tax

estimated tax payments

estimated useful life

everyday tax solutions

, . .

. , . .

examination (of a tax return)

( )

( )

excess contribution

,

,

excise taxes

executor

;

exemption

, ( , )

, ( - , )

exemption from withholding

Exemptions, Standard Deductions, and Filing Information

" ( ), , , " ( 501)

" ( ), , , " ( 501)

experience rate

. ( ) , .

. ' ( ' ) ' , , .

expire

( )

( 䳿)

extended active duty

, ,

, , ,

F

face value

, ,

, ,

failure to deposit

failure to pay penalty

fair market value

fair rental value

farm

farm income

Farm Labor Contractor Registration Act

farm operator

farmer

farming

fax

,

,

Federal District Court

Federal Employees Health Benefit Program

federal excise taxes

Federal Insurance Contribution Act (FICA)

federal tax lien

federal tax on special fuels

federal tax products on CD-ROM

-

' -

federal taxes

Federal Unemployment Tax Act (FUTA)

'

Federal Unemployment Trust Fund

'

federal use tax on civil aircraft

feedback

,

, '

fees

,

,

fellowship

,

,

field examination (audit)

()

()

file a tax return

file jointly

( )

( )

file separately

( )

( )

file transfer protocol

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

(, , )

(, , )

filing of return

filing status

finance charge

, ,

, ,

Financial Crimes Enforcement Network (FinCEN)

( )

( ̳ )

financial institution

fine (noun)

fiscal year

fishing income

fixing-up expenses

( )

( )

flexible-benefit plan

flexible spending plan

flipchart

, ( , )

, ( , )

follow up

food stamps

for your records

foreign account

foreign earned income

foreign earned income exclusion

foreign housing deduction

( )

' ( )

foreign tax

; ,

; ,

foreign tax credit

foreign travel

form

,

,

form letter

forms:

:

:

1040 U.S. Individual IncomeTax Return

1040 " "

1040 " "

1040A (same)

1040A (. )

1040A (. )

1040-ES Estimated Tax for Individuals

1040-ES " ( )"

1040-ES " ( )"

1040EZ Income Tax Return for Single and Joint Filers With No Dependents

1040EZ

1040EZ ,

2290 Heavy Highway Vehicle Use Tax Return

2290 " "

2290 " "

2848 Power of Attorney and Declaration of Representative

2848 " "

2848 " "

2848-D Tax Information Authorization and Declaration of Representative

2848-D " "

2848-D " "

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

8300 " 10000 . "

8300 " 10000 . "

8849ClaimforRefund ofExcise Taxes

8849 " "

8849 " "

Publication 1244 Employees Daily Record of Tips and Report to Employer

1244 " "

1244 "³ "

Schedule A (1040)

A (1040)

A (1040)

Schedule H Household Employment Taxes

"" ( "") ", , "

"" ( "") ", , "

SS-4 Application for Employer Identification Number

SS-4 " "

SS-4 " "

SS-8 Determination of Employee Work Status for Purposes of Federal Employment Taxes

SS-8 " "

SS-8 " "

W-2Wage and Tax Statement

W-2 " "

W-2 " "

W-3 Transmittal of Wage and Tax Statements

W-3 " "

W-3 " "

W-3c Transmittal of Corrected Wage and Tax Statements

W-3c " "

W-3c " "

W-4 Employees Withholding Allowance Certificate

W-4 " "

W-4 " "

W-5 Earned Income Credit Advance Payment Certificate

W-5 " "

W-5 " "

W-7 Application for IRS Individual Taxpayer Identification Number

W-7 " " ( )

W-7 " " ( )

foster child

founder (of a trust)

(, )

(, )

franchise

();

();

franchise tax

() ( )

() ( )

Free Internet Filing Homepage

fringe benefits

full-time employee

full-time job

,

,

full-time student

-

-

furnace (heating unit)

G

gain realized

gainful employee

gainful employment

,

,

garnishments

general partner

("") :

1) , ;

2) - ,

("") :

1) , ; 2) - ,

geothermal well

gift

gift tax

goodwill

(, )

(, )

grace period

,

,

grantor (of a trust)

, ( )

, ( )

gross income

gross profit

gross receipts

group life insurance

group plan

guaranteed issue

,

Guide to Free Tax Services

H

halfway house

, ,

, ' ,

handicapped

handout

hardship case

" "

" "

head of household

,

,

health benefits

health coverage

health coverage tax credit

health insurance

Health Insurance Credit Eligibility Certificate

,

,

Health Insurance Credit for Eligible Recipients

,

health insurance policy

hearing aid

hearing impaired

Heavy Highway Vehicle Use Tax Return

" "

" "

high school

highlights of tax changes

highway use tax

hobby loss

,

, '

holder

, ,

,

holder of record

holding period

(, )

(, )

holiday

home

;

;

homeland security

( )

( )

home loan

homeworker

,

Hope credit

"" - ,

"" - , ,

hospital insurance benefits tax (Medicare)

( "")

( "")

houseboat

,

,

household

household appliances

Household Employers Tax Guide

,

,

Household Employment Taxes

, ,

, ,

housewife

housing allowance

I

impose a tax

in-law

income

income averaging

income-splitting

income subject to tax (taxable income)

income tax

incur (expense)

incur (obligation)

,

, '

incur (a penalty)

,

,

independent contractor

individual estimated tax

individual income

individual income tax

individual retirement account (IRA)

individual retirement arrangement (IRA)

individual taxpayer identification number (ITIN) for aliens

,

,

information return

,

,

Information to Claim Earned Income Credit After Disallowance

" " - , , ,

" " - , , ,

inheritance

,

,

inheritance tax

initial markup

( )

( )

injury

1) ,

2)

1) ,

2)

innocent spouse

innocent spouse relief

,

,

input

( )

( ' )

installment

,

,

insulation

insurance broker

intangible assets

"" ( , - , , , )

"" ( , - , , , )

interest (in a partnership)

( )

( )

interest (on money)

( )

( )

interest holder (in property)

()

()

interest income

interest rate

Internal Revenue Service (IRS)

inventory

; ;

; ;

investment tax credit

Investor Reporting of Tax Shelter Registration Number

" " ( 8271)

" " ( 8271)

invoice

-

-

involuntary conversions

( , )

( , )

issue (a check)

(, )

(, )

item

( )

( )

itemize

itemized deductions

( )

( )

items of tax preference

J

jeopardy assessment

joint account

joint and survivor annuity

( , )

' ( ', , , )

joint return

,

,

joint venture

juror

jury

,

,

jury duty

'

K

keep records

keyboard

kickback

"" ,

"" ,

kind of tax

L

landlord

late filing penalty

( )

( )

late payment penalty

law enforcement officer

law enforcement personnel

layoff

lease-sale

,

,

legal expenses (for official stamps and seals, marshall services, etc.)

( , ..)

( , )

legal expenses (for services of an attorney)

( )

( )

legal person

legal services plan

lender

,

,

lessee, tenant

,

,

lessor

, ,

, ,

letterhead

levy

,

,

levy (on a bank account)

,

,

levy on wages

,

,

liabilities

, ,

, , '

lien

1)

2)

1)

2)

life annuity

,

,

life insurance policy

lifetime learning credit

limited distribution

limited partnership

living trust

: ,

: ,

loan origination fees

lockout

,

,

lookback period for calendar year

long-term

loss of income

low income

lump sum

,

,

M

maintenance (buildings)

()

()

maintenance (of a household)

(, )

(', )

make payment to

-

-

marginal cost

marginal revenue

;

;

marginal tax rate

mark-up

; ;

; ;

marriage certificate

master file

( , . .)

( ﳿ , )

masters degree in

.-.

-

Medicaid

""

""

Medical Assistance Program

Medicare

""

""

merger

meter

migrant worker

,

, ,

mileage rate

( ) ( )

( ) ( )

minimum payment

minimum wage

miscellaneous expenses

mobile home

modified adjusted gross income (MAGI)

money order

monthly payments

mortgage

mortgage interest

mortgagee

mortgagor

motor home

" " ( , )

" " ( , )

moving expenses

'

multinational corporation

multiple support

(),

(),

mutual fund

N

natural disaster

negligence penalty

net earnings from self-employment

( )

, ( )

net income

net operating loss

net operating loss carryback (forward)

()

()

net profit

newsletter fund

nominal value

nonstatutory stock option

nonwork day

North American Free Trade Agreement (NAFTA)

ϳ

note

,

, '

notice of levy

nursing care

nursing home

O

obsolescence

,

,

offer in compromise

office examination (audit)

()

()

old age pension

on-the-job training course

operating cost

optical scanner

optional mileage allowance

( )

( )

optional tax

ordinary and necessary

out-of-pocket (actual) expenses

()

() -

outside salesperson

overpayment

P

Paperwork Reduction Act

parent company

-,

-,

part-time employee

,

,

part-time student

,

,

partner

( )

( )

partnership

partnership interest

passive activity loss

. , .

. , .

password

patronage dividends

, ( )

, ( )

pay as you go system

pay period

paymaster

,

,

payment

,

,

payment-voucher

payroll

,

,

penalty

penalty for premature withdrawal

penalty for underpayment

penalty for underpayment of estimated tax

pension

Pension Benefit Guaranty Corporation (PBGC) beneficiaries

, " "

, " "

pension plan

per capita

per diem

,

,

periodic payments

personal exemptions

,

,

personal expenses

personal holding company

personal property (vs. business)

( )

( )

personal property (vs. Real estate)

( )

( )

personal property tax

personal service income

personal use property

,

,

petitioner, applicant

phaseout (of exemption)

, ( )

, ( )

piecework

portfolio interest

,

,

postal money order

potential eligible individual

,

,

power of attorney

preaddressed envelope

preaddressed label

prefabricated

,

,

pre-existing exclusions

,

premature withdrawal

premium

, ; - ,

, ; - ,

prepaid income

,

,

prepayment penalty

Presidential Election Campaign Fund

pretax

principal (contract)

(); ()

(); ()

principal place of business

private industry

Privacy Act

private foundation

prize (prizes and awards)

( )

( )

professional preparer

,

,

profit

profit and loss statement

profit-seeking activity

,

,

profit sharing plan

promissory note

'

proof of credit (for credit rating purposes)

( )

( )

property tax

provider of medical care

public law

public retirement system

public utility

push button telephone

Q

qualified

qualified health coverage

,

,

qualified health plan

,

,

qualified plan

,

,

qualified reinvestment plan (of a public utility)

( ),

( ),

qualify

qualifying widower

,

,

R

railroad retirement

Railroad Retirement Tax Act

real estate

real estate tax

reasonable cause

,

,

reasonable expenses

recapture

( , )

( , )

recapture clause

recognized gain

record

records (substantiation)

redeem a bond

refinancing

refresher course

refund of tax

register (an automobile) (verb)

()

()

regulated investment company

regulations

related companies

,

, '

related taxpayers

,

,

relatives

remittance (of funds)

()

()

remuneration

rent

;

;

reportable income

,

,

residency test

(, , ; , - , ..)

(, , 򳺿 ; , - , )

residential property (home)

residential rental property

retail price

retailer

,

,

retained tax

retirement

;

;

retirement income

retirement income ceiling

retirement or pension plan

return

revenue agent

,

,

revenue officer

revenue procedure

,

, '

revenue ruling

(, , )

(, , )

revenue sharing

revolving account

,

rollover

royalty

; ,

; ,

S

sailing permit

" " - , ,

" " - , , , ,

salary

,

,

sale or exchange

sales tax

salvage value

sanction (noun)

savings and loan association

-

-

savings bond

Schedule A (1040)

A (1040)

A (1040)

scholarship

school bonds

,

,

seasonal unemployment

section (administration)

( )

( )

securities

Securities and Exchange Commission

()

()

seize

,

,

seizure

self-employed worker

, ,

, , ,

self-employment

self-employment retirement plan

,

self-employment tax

, , ( )

, , ( )

semiweekly depositor

(, ), ,

(, ), ,

separate income (in a community property state)

( , , )

( , , )

separate maintenance

,

,

separate property (in a community property state)

, ( , )

, ( , )

serve a summons

Service Center

settlement date

severance pay

,

,

share accounts (as in credit unions)

( )

( )

share-farming

shareholder

shares of stock

sheltered workshop

,

,

short-term

sick leave

sick pay

'

small business

Small Business Administration (SBA)

()

()

small business (S) corporation

"S"

"S"

small businessman

small tax case procedure

, ( )

, ' ( )

social security

,

,

social security benefits

sole proprietor

,

special assessment

: , .. , .

: , . , .

special withholding allowance

specific charge-off method

,

,

standard deduction

( )

( )

standard mileage rate

( ),

( ),

State Childrens Health Insurance Program (SCHIP)

State Insurance Agency

state taxes

State Workforce Agency

statute of limitations

statutory lien

stepchild

stock dividends

stock option plan

stock purchase plan

straight-line depreciation

strike benefits

, ( )

, ( )

subject to withholding

subsidy

summary of income and deductions

summons

,

,

supplemental Medicare insurance for the aged

""

""

support (personal)

()

()

support test

, . , - .

, . , - .

supporting documents

supporting form

surcharge

surtax

( , , )

( , , )

surviving spouse

,

T

tangible assets

,

,

tangible personal property

tax (adjective)

tax (for general revenue)

tax (for special funds)

( )

( )

tax account information

tax auditor

tax base

tax benefit

tax bill

tax bracket

, . , .

, . , .

tax computation

tax computation worksheet

tax counseling for the elderly

tax court

tax credit

tax deferred income

tax deposit coupon book

tax dispute

tax evasion

tax-exempt income

,

,

tax exemption

tax form

;

;

tax haven country

tax home

" " ( , )

" " ( , )

tax incentive

tax liability

tax loophole

tax on gambling winnings

tax package and instructions

tax penalty

tax period

tax policy

tax preference items

, ,

, , ,

tax preparer

( )

( )

tax rate

tax rate schedule

tax rebate

,

,

tax relief

tax relief for victims of terrorist attacks

tax return

tax shelter

" ",

" ",

tax statement (bill)

,

,

tax status

tax table

tax table income

tax treatment (of community income)

( )

( )

tax withheld at source

,

,

tax year

taxable

taxable income

,

taxable year

taxpayer

Taxpayer Advocate

, " , "

, " , ' "

Taxpayer Advocates Program

" , "

" , ' "

taxpayer identification number (TIN)

, " , "

, " , ' "

technical school

Temporary Assistance for Needy Families (TANF)

" "

" , "

temporary seasonal workers

tenant

;

;

tentative credit

( )

( )

term (time)

third party

third-party designee

,

,

third-party payer

tie-breaking rule

, ,

, ,

time savings account

( , )

( )

tip (advice)

tip (gratuity)

tips deemed to be wages

,

,

toll

,

,

toll free (telephone)

( )

( )

townhouse

"" ( , )

"" ( , )

Trade Adjustment Assistance (TAA) benefits

" "

" "

Trade Adjustment Assistance (TAA) participants

" "

" "

trade or business

trade-import firm

-

-

trade readjustment assistance

trailer

transferor (trusts)

, ;

, ;

travel allowance

travel expenses

traveling salesperson

Treasury bill

Treasury bond

Treasury Department (U.S.)

̳

Treasury note

truck

truck-tractor

-

-

trust

trust company

trust fund

trustee

, ,

, ,

tuition

Y

uncollected FICA tax

, (FICA)

, (FICA)

underpayment

underwriter (securities)

,

,

undistributed earnings

undue hardship

unearned income

unemployment

unemployment compensation

'

unemployment tax

'

union

university

unpaid balance

untaxed (before taxes)

( )

( )

untaxed (tax free)

( )

( )

upward mobility program

, ,

, ,

U.S. Citizenship and Immigration Services (USCIS)

U.S. District Court

U.S. Military Health Care System

utilities

;

;

V

voice prompts

( )

( )

voluntary compliance

Volunteer Income Tax Assistance (VITA)

" " ( )

" " ( )

W

wages

wages (daily)

waiting period

waiver

'

waiver of the enrollment in training requirement

'

web page

website

welfare

welfare recipient

wholesale

windfall profits

wire transfer

withheld tax

( )

( )

withholding allowance

,

,

withholding of tax

( )

( )

withholding of tax at source

word processor

work for oneself

Work Incentive Program

, , ..

, , '

workers compensation

,

,

workfare payments

,

, '

working day

working hours

worksheet

, " " ( )

, " " ( )

worldwide income

write-off (accounting)

(.) ,

(.) ,

Y

yearly rate

yield

,

,

yield to maturity (bonds)

Z

zip code

:
ifrs@ligazakon.ua
 
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, -