Federal housing law
0923 Publ 850 (en-zh-s) (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p850enzs.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Department of the Treasury Internal Revenue Service
850 (EN-ZH-S) 号刊物¶
English- Chinese (Simplifed) Glossary of Tax Words and Phrases¶
(Used in Publications Issued by the IRS)
英文-中文 (简体字) 税务术语词汇表（用于国税局
刊物）
Jan 19, 2024
介绍¶
This glossary has been developed by the Tax Forms and Publications Division of the Internal Revenue Service (IRS). Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Chinese-language materials issued by the Internal Revenue Service (IRS).
Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers.
This glossary is not a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions, deletions, or revisions are needed.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments through IRS.gov/ FormComments.
Or, you can write to:
Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
Although we can not 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. Do not 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. Do not resubmit requests you’ve already sent us. You can get forms and publications faster online.
介绍¶
本词汇表由国税局 (IRS) 税务表格和刊物处编制。其目的 是建立语言文字表达的高标准，促进语言使用的统一，并 尽量减少国税局 (IRS) 发布的中文材料被误解的风险。
任何包含与本词汇表一致的语言的发布都应足以满足有 关纳税人权利和义务的一般指导的目的。
本词汇表不是法律文件，其中的任何术语均不应被理解 为改变法律、法规或任何其他权威先例的任何规定的含 义。尽管读者可能会将翻译后的术语理解成特定含义，但 这些术语的法律含义受法律、法规以及行政和司法决定的 控制。我们会定期进行审查，以确定是否需要进行增删或 修订。
意见和建议。 我们欢迎您对此刊物提出的意见以及您对 未来版本的建议。
您可以通过 IRS.gov/FormComments (英文)向我们发 送意见。
或者，您可以写信至：
虽然我们无法逐一回复收到的每条评论，但我们非常感 谢您的反馈，并将在修改税务表格、说明和刊物时考虑您 的意见和建议。 请勿 将税务问题、纳税申报表或付款发送 至上述地址。
获取税表、说明和刊物。 前往 IRS.gov/Forms (英文) 下载当前和上一年的表格、说明和刊物。
订购税表、说明和刊物。 前往 IRS.gov/OrderForms 订购最新表格、说明和刊物；请致电 800-829-3676 订购 上一年的表格和说明。国税局将尽快处理您的表格和刊物 订单。 不要 重新提交您已经发送给我们的请求。您可以更 快地在线获取表格和刊物。
Internal Revenue Service Tax Forms and Publications 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
2 850 (EN-ZH-S) 号刊物 (9-2023)
agency
机构
amended U.S. individual income tax return
修改过的美国个人所得税申报表
English to Chinese (Simplifed)
A
abandoned spouse
被遗弃的配偶
abandonment
遗弃，放弃
abandonment clause
放弃条款
abatement of tax
税款减免
ability to pay
支付能力
absorption rate
消耗吸收率，归入成本率
abusive tax shelter
滥用避税计划
Accelerated Cost Recovery System (ACRS)
加速成本回收系统 (ACRS)
accelerated depreciation
加速折旧
acceptance agent
验收代理人
according to our records
根据我们的记录
account
帐户
account statement
帐目报告单
accountable plan
实报实销计划
accountant
会计
accounting method
会计记帐方法
accounting period
会计结算期
accounts payable
应付款
accounts receivable
应收款
accrual
应计
accrual accounting
应计累积法
accrual method
应计法
accrued income
应计收入
accrued interest
应计利息
accrued taxes
应计税额
accuracy-related penalty
与准确性相关的惩罚
acknowledgement fle
确认档案
activity engaged in for a proft
营利活动
activity not engaged in for proft
不以营利为目的的活动
actually or constructively
实际上或推定
additional child tax credit
附加子女减税优惠
additional taxes on qualifed plans (including IRAs) and other tax-favored accounts
认可退休计划(包括IRA)和其它利 税帐户附的加税
adjusted gross income (AGI)
调整后总收入 (AGI)
adjusted itemized deductions
调整后列举扣除额
adjusted tax basis
调整后税基数
adjustment
调整
adoption agency
领养机构
adoption agency fees
领养代办费
adoption tax credit
领养税务优惠
adoption taxpayer identifcation number (ATIN)
领养儿童纳税识别号码 (ATIN)
advanced payment
预付款
advanced premium tax credit
保费税额抵免优惠的预付款
advocate
辩护人
afdavit
宣誓书
after-tax basis
税后基数
age test
年龄规条
agency (contractual)
代理机构（契约合同制）
agent (contractual)
代理人（契约合同制）
agent-driver
代理司机
agreement
协议
Airline Deregulation Act of 1978 Program
1978 年航空公司放松管制法案计 划
airdrop
空投
Alaska Permanent Fund
阿拉斯加永久基金
alien individual
外国侨民个人
alien resident card
税法定义居民身份证
alimony
赡养费
allocate (verb)
分配 (动词)
allocation
分配法
allowances (W-4)
税务允许额 (W-4)
Alternate Trade Adjustment Assistance (ATAA)
协助贸易调整补充计划 (ATAA)
alternative basis
替代基础
alternative fuel vehicle refueling property credit
替代燃料汽车的加油财产税收抵免
alternative minimum tax
替代性的最低限额税
alternative motor vehicle
替代车辆
alternative motor vehicle credit
替代马达汽车的抵免优惠
alternative tax
替代税
amended return
修改过的税表
850 (EN-ZH-S) 号刊物 (9-2023) 3
auto tag
汽车牌照
American opportunity tax credit
美国机会税收优惠
American Rescue Plan Act of 2021 (ARP)
2021 年美国救援计划法案 (ARP)
average tax rate
平均税率
amortizable premium on taxable bonds
应税债券的摊销溢价
amortized bond premium
摊销债券溢价
amount realized
实得金额
announcement
通知
annual income
年收入
annual leave
年度假期
annualized income installment method
按年度计算分期支付收入的方法
annuity
年金
annuity bond
年金债券
appeal (noun)
上诉
appeal rights
上诉权
appeal (verb)
提出上诉
applicable large employer (ALE)
适用的大型雇主 (ALE)
applicant
申请人
application for a social security card
社会安全卡的申请
application for IRS individual taxpayer identifcation number
联邦个人纳税识别号码申请书
application for taxpayer identifcation number for pending U.S. adoptions
为即将被领养人取得纳税识别号码 的申请书
arbitrators
仲裁人
Archer MSA
阿切尔医疗存款帐户
Archer MSAs and long-term care insurance contracts
阿切尔医疗存款帐户及长期医疗护 理保险合同
area code
电话区码
armed forces’ tax guide
军队税务指南
arrangement
安排
arrears
欠款
as-you-go basis
随赚随交为基础
assess
评估，征收
assessed self-employment tax
征收的自雇税
assessment of tax
征收税款
asset forfeiture
资产没收
assets
财产，资产
assignee
受让人
attachment
附件
attest (verb)
证明
attestation clause (noun)
证明条款
attorney-in-fact
代理人
audit
查税
Audit Division
查税部门
audit of a return
报税表审查
auditor
审查员
authenticate
证实
authorized IRS e-fle provider i
经国税局授权的电子报税服务商
award (prizes and awards)
奖励（奖金，奖赏）
B
back taxes
拖欠税款
backpay
拖欠工资
backslash (information technology)
反斜线（资讯科技）
backup withholding
备用预扣税款
bad debt
坏帐
balance
收支平衡，余额
balance sheet
资产负债表
bank failure
银行倒闭
bank statement
银行结算单
bankruptcy
破产
bankruptcy estate
破产财产
barter
以物易物
barter exchange (noun)
以物易物交换 (名词)
bartering income
以物易物收入
base cost
基础成本
basis
基础
battery storage technology
电池存储技术
benefciary
受益人
benefts
福利
bequest
遗赠
appraiser
估价人
appreciation (increase)
升值（增加）
apprentice
学徒
bill
帐单
4 850 (EN-ZH-S) 号刊物 (9-2023)
cash basis
收付实现制, 现金基础
child with special needs
有特殊需要的儿童
boilerplate
各种文件的标准条文
bona fde
名副其实, 善意
cash disbursement
现金支付
bona fde resident (for tax purposes)
名副其实的居民（为税务目的）
cash fow
现金流量
cash method
现金收付会计法
bond
债券
bond discount
债券折扣
cash withdrawal
现金提取
bond for payment of tax
付税保证金
cashier’s check
银行支票
casualty
意外事故死亡
bond income
债券收入
bond premium
债券溢价
casualty loss
意外事故死亡损失
bond retirement
债券收回
catch-up contribution
追缴供款
certain government payments
某些政府的补助金
bonus
红利
bonus depreciation
加速优惠折旧
certifcate of accuracy
准确性证明
certifcate of alien claiming residence in the United States
住美外国侨民证书
bookkeeper
记帐员
bookmark (information technology)
书签（信息科技）
business gifts
业务礼品
business loss
营业亏损
business property
商业财产
business trust
商业信托
by-product
副产品
C
C corporation
股份公司
cafeteria plan
自选物项计划
calendar year
日历年度
canceled debt
取消债务
candidate for a college degree
攻读大学学位者
capital assets
固定资产
capital base
资本基础
capital expenditures
资本支出
capital gain
资本收益
capital gains tax
资本收益税
capital investment
资本投资
capital loss
资本损失
capital turnover
资本周转
carryback
抵回, 转回
carryback loss
亏损抵回
carry on a trade or business
经营贸易或商业
carryover
结转
carryover loss
结转亏损
cash
现金
certifcate of compliance
合格证，合格证书
borrower
贷款人
certifcate of deposit (CD)
定期存款 (CD)
box
（表格上的）框，格
certifcate of discharge
解除证书
bracket (tax)
（纳税）类别等级
certifed copy
检定副本
branch
分支, 分行
certifed mail
记录式邮递
breach of contract
违约
certifed public accountant
注册会计师
bring an action
提起诉讼
charitable contribution
慈善捐献
broker
经纪人
charitable organization
慈善组织
browser
浏览器
checking account
支票帐户
Bureau of the Fiscal Service
财政服务局
child care
儿童照管
bus
公共汽车
child support
儿童抚养费
business
商业
child tax credit
子女税务优惠
business expenses
营业费用
850 (EN-ZH-S) 号刊物 (9-2023) 5
Consolidated Omnibus Budget Reconciliation Act (COBRA)
《联邦统一综合预算协调法》 （COBRA）
credit life insurance
信用人寿保险
Civil Service Retirement System (CSRS)
公务员退休制度（CSRS）
claim
申报
claim of right
权利要求
constructive receipt
推定收入
clean vehicle tax credit
清洁车辆税收抵免
contest prize
竞赛奖金
contingent interest
或有权益，待确定权益
clergy
神职人员
clerical error
文员笔误
contribution
投入，供款，捐赠
click (verb) (information technology)
点击（动词）（信息技术）
contribution to capital
资本投入
conversion
转换
closer connection to a foreign country
与外国更紧密的联系
cooperative housing corporation
合作社式的住房公司
corporate tax
股份公司税
co-worker
同事
COBRA premium assistance payments
COBRA 保费协助付款
corporation
股份公司
cost of goods sold (COGS)
销售成本 (COGS)
coding
编码
collect (bring in revenue)
收取（收入款项）
court costs
出庭费
collect (demand payment)
追索征收（所欠应付税款）
court order
法庭命令
Collection Appeals Program (CAP)
追索征收上诉计划 (CAP)
cover by insurance
受保范围
coverage
保险范围
Collection Division
国税局税款追索征收部
collection due process hearing
追讨正当法律程序听证会
coverage household
保险范围家庭
Coverdell education savings account
卡沃德尔教育储蓄金帐户
college
大学
Combat-Injured Veterans Tax Fairness Act of 2016
2016 年战斗受伤退伍军人税收公 平法案
Commissioner of the Internal Revenue Service
国税局局长
commodities
商品
common carrier
运输公司，普通运输工具
common law
普通法
common-law employee
普通法员工
common-law marriage
普通法婚姻
community income
共同收入
community property
共有财产
commute (verb)
通勤（动词）
commuter
通勤者
commuting
通勤
compensation
补偿
compensation for injuries
受伤赔偿
competent authority
主管部门
complaint
申诉
compliance
执行
compute
计算
computer processed, computerized
计算机处理，电脑处理，电脑化
condominium
集合住宅单元，共渡公寓
conduct of a U.S. trade or business
美国贸易或商业行为
confdential
保密
Conservation Reserve Program (CRP)
保护储备计划 (CRP)
consignment
寄售
covered security
需报基線证券
credit for child care expenses
托儿费优惠额
credit bureau
信用记录局
combat pay
战斗报酬
combat zone
作战地区
credit for the elderly or the disabled
老人或残疾人优惠额
Combined Annual Wage Reporting System
联合年度工资报告系统
credit for other dependents (ODC)
其他被抚养人抵税优惠 (ODC)
commission-driver
拿佣金的驾驶员
credit one’s account
入帐
6 850 (EN-ZH-S) 号刊物 (9-2023)
dependent care assistance payments
照顾被抚养人的资助费
credit reduction rate (FUTA)
（联邦失业税法）失业人员优惠减 税率
credit union
信用合作社
dependent care expenses
被抚养人的护理费用
criminal prosecution
刑事起诉
depletion
耗竭，损耗，折耗
cryptocurrency
加密电子货币
currency transaction report
货币进出报告
deposit period ending on (month, day, year)
存款截止期限为（年，月，日）
currency transaction report by casinos
赌场货币进出报告
depositor
储户存款人
depreciable property
应计折旧财产
currently not collectible
目前无法追讨
depreciation
折旧
custodial parent
监护方父母
digital asset
数字资产
customer outreach program
客户外展计划
digital asset in a wallet
钱包里的数字资产
customs duties
海关税
D
data
数据
data bank
数据库
data breach
资料泄漏
data entry (in a computer)
（计算机的）数据输入，电脑数据 输入
data transmission
数据传输
daycare center
托儿中心
de minimis (minimal) benefts
最低限度（最低）福利
de minimis presence
极短逗留
dealer (commercial)
经销商
dealer (securities)
经纪人（证券）
death beneft
身后福利
death certifcate
死亡证书
decedent
死者
declining balance depreciation
递减余额折旧
decree (judicial, fnal)
（法庭，最后）判决
decree (not fnal)
（非终结）判决
deduction
扣除，减免
default
倒账，违约
deferred compensation plan
延期补偿计划
deferred income
延期收入
deferred payment
延期支付
deferred taxes
延期税务
defciency notice, notice of defciency
欠税通知
delinquent payments
过期没付账
delinquent return
延误报税，过期报税
delinquent tax
拖欠的税款，过期税款
delinquent taxpayer
过期不纳税的人
demand for payment
应付款
denial letter, denial notice
拒绝信
Department of Health and Human Services
健康与公众服务部
Department of Homeland Security (DHS)
国土安全部 (DHS)
Department of Labor
劳工部
Department of the Treasury
财政部
Department of Veterans Afairs
退伍军人事务部
departure permit
离境许可
dependency test
抚养关系验证
dependent
被抚养人
direct debit
直接存款
direct debit installment agreement
直接扣缴分期偿付协议
direct deposit
经转帐直接存款
disability benefts
残障人士补助
disability income exclusion
残障人士收入豁免
disability payments
残障津贴
disabled
残疾的，伤残
disaster
灾难
disaster relief
灾难宽减
discharge
解除
disclosure
披露，公布
disposition (of property)
（财产）处置
disregarded entity
忽略不计的实体
distribution
分配股息，红利或本金
850 (EN-ZH-S) 号刊物 (9-2023) 7
employee tax
雇员税
entry (on a return)
（在报税表上）填写申报
distributions from pensions, annuities, retirement or proft-sharing plans, IRAs, insurance contracts, etc.
退休金, 年金, 退休或利润分享计划, IRA 个人退休账户, 保险合约等的发 配金
early distribution
提前分配
earned income
赚得收入，工资收入
earned income credit
低收入家庭福利优惠
earned income tax credit
低收入家庭福利优惠
earned income test
赚得收入测试
earning capacity
收入能力
education credits
教育优惠额
efectively connected income
实际相关收入
elderly
老年人
election worker
选举工作者
Electronic Federal Tax Payment System (EFTPS)
联邦电子缴税系统 (EFTPS)
electronic fling
电子报税
electronic fling identifcation number (EFIN)
电子报税识别号码 (EFIN)
electronic funds withdrawal (EFW)
电子资金提款 (EFW)
electronic report of tips
以电子方式申报小费收入
electronic return originator (ERO)
电子报税始件者 (ERO)
electronic service
电子服务
elementary school
小学
eligibility requirements
合格条件
电子邮件
employee
员工
employee benefts
雇员福利
employee retention credit
雇员留用抵免
employee savings plan
雇员储蓄计划
employee’s daily record of tips and report to the employer
雇员小费的每日记录和向雇主的报 告
employee’s daily record of tips
雇员小费的每日记录
distributive share (partnership)
（合伙经营）的利润分成
employee’s report of tips to employer
雇员向雇主的小费报告
dividend equivalent payments
股息等值支付
dividend income
股息收入
employer (adjective)
雇主的
dividends
股息
division (administration)
（管理）部门，（行政）部门
employer health plan
雇主提供的健康计划
employer identifcation number (ElN)
雇主身份识别号码 (EIN)
divorce decree
离婚法令
doing business as (DBA)
商业名, 营业名称 (DBA)
employer (noun)
雇主
employer tax
雇主税
domestic partnership
同居伴侣关系
domestic production activity
国内生产活动
employer’s supplemental tax guide
雇主附加税务指南
donation
捐赠
employment agency
职业介绍所
double taxation
双征税
employment agency fees
职业介绍费
download (information technology)
下载（信息技术）
employment related
和就业有关的
draft
汇票
employment taxes
就业税
dual-status alien or dual resident alien
具有双重居民身份的外国人
enact
制定，颁布
endowment
捐赠
dual-status return
双重身份报税表
dual-status taxpayer
双重身份纳税人
energy efcient home improvement credit
节能房屋装修抵免
dual-status year
双重身份年度
enforced collection action
强制收税行动
due diligence
应负的责任，细心审察
enforcement of the law
执法
dues (union)
（工会）会费
enrolled agent
注册报税代理人
dwelling
住所
E
e-fle
电子报税
enter (data in a computer)
输入（把数据输入电脑）
entertainment expenses
应酬费
8 850 (EN-ZH-S) 号刊物 (9-2023)
Federal Insurance Contributions Act (FICA)
《联邦社会保险税责法案》 （FICA）
fling of return
税务申报
equitable relief
衡平法免慰
equity (in property)
（财产）净值，资产超过其负债的 余额
exemptions, standard deduction, and fling information
免税额，标准免税额及报税身份的 资讯
expatriation tax
离境税
experience rate
经验税率
expire
期满
extended active duty
延期服役
F
face value
面值，票面价格
failure to deposit
未存入
failure to fle penalty
未申报罚金
failure to pay penalty
未缴纳罚金
fair market value (FMV)
公平市价 (FMV)
fair rental price
公平租金
fair rental value
公平租赁价格
family size
家庭人数
farm
农场
farm income
农场收入
farm operator
农场经营人
farm worker
农场劳工
farmer
农民
farming
务农
Federal Payment Levy Program (FPLP)
联邦付款征税计划 (FPLP)
escrow
第三者代管契约
escrow account
第三者代管契约账户
federal tax lien
联邦税抵押权
escrow funds
第三者代管契约款项
federal tax on special fuels
联邦特别燃料税
federal taxes
联邦税
estate
遗产
estate tax
遗产税
Federal Trade Commission (FTC)
联邦贸易委员会 (FTC)
estimated tax
预估税
estimated tax payments
预估税缴纳额
Federal Unemployment Tax Act (FUTA)
《联邦失业保险税法案》(FUTA)
Federal Unemployment Trust Fund
联邦失业信托基金
estimated useful life
估计使用年限
examination (of a tax return)
查税（税务申报）
federal use tax on civil aircraft
联邦民用飞机使用税
feedback
意见
excess contribution
超额供款
fees
费
excess gains
超额收益
exchange, trade (verb)
交换, 经商（动词）
fellowship
大学研究生助学金
exchange of like-kind property
同类财产交换
fat currency
法定货币
feld examination (audit)
实地查税（审计）
exchange visitor
交换访问者
fle a tax return
报税
excise taxes
工商税
exclusion of income for bona fde residents
真正居民的收入排除
fle jointly
联合报税
fle your return on or before (month, day, year)
在（年，月，日）之前报税
fle separately
分别报税
executor
执行人
exempt individual
豁免个人
exemption
免税额
fax
传真
exemption certifcate number
免税证书号码
Federal District Court
联邦地区法院
fling status
报税身份
exemption from withholding
免除预扣税
Federal Employees Health Beneft Program
联邦雇员健康保险计划
fnance charge
财务收费，财务手续费
fnancial analysis
财务分析
federal income tax return
联邦所得税的报税表
850 (EN-ZH-S) 号刊物 (9-2023) 9
Schedule H Household Employment Taxes
副表H【家庭服务就业税申报】
full-time student
全职学生
Financial Crimes Enforcement Network (FinCEN)
打击经济犯罪的执法网络，金融罪 行加强执法网络 (FinCEN)
foreign housing deduction
国外房屋费用扣减额
foreign tax
国外税务
foreign tax credit
国外税收抵免优惠
foreign travel
国外旅行
form
表格
form letter
格式信件
forms:
表格：
940 Employer’s Annual Federal Unemployment Tax Return
940【雇主的年度联邦失业税税 表】
941 Employer’s Quarterly Federal Tax Return
941【雇主的每季联邦税表】
943 Employer’s Annual Tax Return for Agricultural Employees
943【农业员工的雇主年度联邦税 表】
1040-ES Estimated Tax for Individuals
1040-ES【个人所得预估税表】
1040 U.S. Individual Income Tax Return
1040【个人所得税申报表】
1040NR U.S. Nonresident Alien Income Tax Return
1040NR 【美国非税法定义居民所 得税报税表】
2290 Heavy Highway Vehicle Use Tax Return
2290【高速公路重型机动车使用 税报税表】
2848 Power of Attorney and Declaration of Representative
2848【委托书和代表声明】
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business
8300【商贸或企业中$10,000 以上 现金收入报告】
8849 Claim for Refund of Excise Taxes
8849【联邦工商税退还索求表】
Schedule A (1040)
副表A（1040）
SS-4 Application for Employer Identifcation Number
SS-4【雇主税务申报号码申请表】
fnancial institution
金融机构
fnancial statement
财务报表
fnancially disabled
丧失财务能力
SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
SS-8【预扣联邦就业税和所得税就 业身份认证书】
fne (noun)
罚金
frst-time homebuyer credit
首次购屋者抵税优惠
W-2 Wage and Tax Statement
W-2【工资与税务说明书】
W-3 Transmittal of Wage and Tax Statements
W-3【工资与税务说明传送书】
fscal year
财政年度
fshing income
渔业收入
fxing-up expenses
修理费用
W-3c Transmittal of Corrected Wage and Tax Statements
W-3c【工资与税务正误说明传送 书】
fexible-benefts plan
弹性福利计划
fexible-spending plan
弹性开支计划
W-4 Employee’s Withholding Allowance Certifcate
W-4【雇员预扣税优惠额证明书】
W-4P Withholding Certifcate for Pension or Annuity Payments
W-4P【退休金或年金付款预扣证 明】
fow-through entity
转移课税实体
follow up
后续行动
food stamps
食品补助券
W-7 Application for IRS Individual Taxpayer Identifcation Number
W-7【个人纳税识别号码申请表】
for your records
供你留作记录
foreclosure (mortgage)
取消抵押品赎回权（抵押贷款）
W-9 Request for Taxpayer Identifcation Number and Certifcation
W-9【索取纳税识别号码和证明】
foster child
寄养子女
foreign account
国外帐户
founder (of a trust)
（信托）创办人
foreign assets
国外资产
foreign currency
外币
franchise
特许经营
foreign earned income
国外所得收入
franchise tax
特许经营税
foreign earned income exclusion
国外所得收入抵免部分
Free File
免费报税
fringe benefts
附加福利
foreign employee
外籍雇员
foreign fnancial asset
国外资产
frivolous tax return
轻率报税
full-time employee
全职雇员
foreign government
外国政府
10 850 (EN-ZH-S) 号刊物 (9-2023)
highway use tax
高速公路使用税
full-time work
全职工作
furnace (heating unit)
（供暖锅炉）暖炉
G
gainful employee
有收益的雇员
gainful employment
有收益的职业
gambling winnings
赌博收益
garnishments
扣押令
general partner
无限责任合伙人
generation-skipping transfer
隔代转让
geographical basis
地理基础
geothermal well
地热井
gift
馈赠，礼物，礼品，赠礼
gift tax
馈赠税
golden parachute agreement
黄金降落伞协议
goodwill
商誉
governing instrument
管理文书
grace period
宽限期
grant (noun)
授予, 赠款，奖助金 (名词)
grantor (of a trust)
信托授以人
green card
绿卡
green card test
绿卡测试
gross income
总收入
gross proceeds
总收益
gross proft
毛利，总利润
gross receipts
毛额，总额收入
group health plan
团体健康计划
group life insurance
团体人寿保险
group-term life insurance
团体定期寿险
guarantee of indebtedness
债务担保
guaranteed issue
确保回收率的债券
guardian
监护人
H
halfway house
获释犯人重返社会前收容所
handicapped
残障的，残疾的
handout
宣传资料
hard fork (digital assets)
硬分叉（数字资产）
hardship case
有特殊困难的案例
head of household
户主，一家之主
health benefts
健康福利
health care
医疗保健
health coverage
健康保险承保范围
health coverage exemption
健康保险承保范围免税额
health coverage tax credit
健康保险抵税优惠
health insurance
健康保险
health insurance marketplace
健康保险市集
health insurance policy
健康保险计划
hearing aid
助听器
hearing impaired
听觉残障
heavy highway vehicle use tax return
高速公路重型机动车使用税报税表
high school
高中
hobby loss
源自业余爱好的损失
housing allowance
住房津贴
I
identity protection personal identifcation number (IP PIN)
身份保护个人识别号码 (IP PIN)
holder
持有人
holder of record
证券持有人
holding period
持有期
holiday
假期
home
家，住宅
Home Afordable Modifcation Program (HAMP)
住房可负担改造计划（HAMP）
home energy audit
家庭能源审计
home loan
房屋贷款
homeland security
国土安全
homepage
主页
homeworker
家政劳务人员
hospital insurance benefts tax (Medicare)
住院保险福利税
houseboat
居住的船宅
household
住户，家庭
household appliances
家用电器
household employer’s tax guide
家庭雇主纳税指南
household employment taxes
家庭雇佣就业税
household income
家庭收入
housewife
家庭主妇
850 (EN-ZH-S) 号刊物 (9-2023) 11
Internal Revenue Service (IRS)
国税局 (IRS)
itinerant
流动的
J
jeopardy assessment
税局在税务有风险关健时发的税款 征收令
joint account
联合帐户，共同帐户
joint and several (tax) liability
连带（税务）责任
joint and survivor annuity
共同与生还者的年金
joint return
联合报税表
joint return test
联合报税表测试
Identity Protection Specialized Unit (IPSU)
身份保护专业单位 (IPSU)
information return
税务资料申报表
information to claim certain credits after disallowance
要求补偿上一年被否决的某些优惠 额的陈述
inheritance
遗产，继承
inheritance tax
遗产税，继承税
initial markup
初始价格标高
injured spouse claim
受连累的配偶申报
injury
伤害
innocent spouse
无辜配偶
innocent spouse relief
无辜配偶宽免
input
输入
insolvency
无力偿债，破产
installment
分期付款
installment agreement
分期付款计划
insulation
隔离
insurance broker
保险经纪人
intangible assets
无形资产
Interactive Tax Assistant (ITA)
交互式税务助手 (ITA)
interest holder (in property)
（财产）权益持有人
interest (in a partnership)
（在合伙经营中的）权益
interest income
利息收入
interest (on money)
利息
interest rate
利率
Internal Revenue Bulletin
国税法刊物
Internal Revenue Code (IRC)
国税法规 (IRC)
international social security agreement
国际社会安全协定
identity theft
身份偷盗
immigrant status
移民身份
inventory
存货，盘存
immigration status
移民状态
investment income
投资收入
impose a tax
征税
investment tax credit
投资税优惠
in-law
姻亲
investors
投资者
income
收入
invoice
发票
income averaging
收入平均值
involuntary conversion
非自愿更换（财产）
income from sources outside the U.S.
来自美国境外的收入
IRS Independent Ofce of Appeals
IRS 独立上诉办公室
IRS individual taxpayer identifcation number (ITIN)
个人报税识别号码 (ITIN)
income-producing property
创收财产
income-splitting
收入分解值
issue (a check)
开出（支票），发（支票）
income statement
收入报表
issuer
发行人
income subject to tax (taxable income)
须纳税的收入
item
项目
itemize
列举项目
income tax
所得税
incur (a penalty)
招致（罚款）
itemized deductions
列举扣除
incur (expense)
招致（费用）
items of tax preference
税务优惠项目
incur (obligation)
招致（债务）
independent contractor
独立经营的承包人
individual estimated tax
预估个人税额
individual income
个人收入
individual income tax
个人所得税
individual retirement account
个人退休金帐户
individual retirement arrangement (IRA)
个人退休计划 (IRA)
12 850 (EN-ZH-S) 号刊物 (9-2023)
long-term resident
长期居民
lump sum
一次总付金额
M
maintenance (buildings)
维修，清洁及管理（楼宇）
maintenance (of a household)
维持生计（家庭）
make payable to
付款抬头
marginal cost
边际成本
marginal revenue
边际收益
marginal tax rate
边际税率
mark-to-market tax
按市值价计税
mark-up; markup (proft)
标高价格；标高价格（利润）
marketplace (ACA-related)
市集（有关ACA）
marriage certifcate
结婚证书
married
已婚
master’s degree in
某学科的硕士学位
math error
计算错误
Medicaid
联邦医疗补助
Medicaid waiver payments
联邦医疗补助减免付款
Medical Assistance Program
医疗补助计划
medical expenses
医疗费
joint tenancy
联权共有
joint venture
合资企业
lookback period
回顾期
journeyworker
熟练工
loss of income
收入损失
junior high school
初中
low income
低收入
juror
陪审员
low-income taxpayer
低收入纳税人
jury
陪审团
Low Income Taxpayer Clinics (LITC)
低收入纳税者服务处 (LITC)
jury duty
陪审员义务
K
keep records
保存记录
Keogh Retirement Plan
Keogh 退休计划
kickback
回扣
kind of tax
税收类别
L
landlord
房产主
late fling penalty
延误报税的罚款
late payment penalty
延误付款的罚金
later alternate valuation
后期比较估价
law enforcement ofcer
执法官
law enforcement personnel
执法人员
layof
裁员
lease
租赁
leasehold improvements
租赁财产改良
lease-sale
租赁销售
leasing of
租赁
legal expenses (for services of an attorney)
律师费
legal permanent resident
合法永久居民
legal person
法人
legal services plan
法律服务计划
lender
贷方
lessee, tenant
承租人，租客
lessor
出租人
letterhead
笺头, 信笺
levy
征收
levy (on a bank account)
征收 ，没收（银行帐户）
levy on wages
征收，没收（工资）
levy release
解除征税
liabilities
责任，债务
lien
留置权，抵押权
life annuity
养老年金
life insurance policy
寿险保单
lifetime learning credit
终身教育费抵税优惠
limited distribution
有限分发
Limited Liability Company (LLC)
有限责任公司 (LLC)
limited partnership
有限合伙经营
listed property
列入的财产
living trust
生前信托
loan origination fees
贷款启办费
lobbying expenses
游说费用
lockout
雇主停工闭厂
long-term
长期
850 (EN-ZH-S) 号刊物 (9-2023) 13
nominee
被提名人
medical insurance benefts
医疗保险福利
medical insurance premiums
医疗保险保费
nondeductible
不可抵扣
Medicare
联邦老年人（住院）医疗保险，联 邦医疗保险
non-employee; nonemployee
非员工
nonemployee compensation
非雇员报酬
merger
合并
meter
（测量或计时）仪表，公尺
non-fungible token
非同质化代币
non-streamlined installment agreement
非流线型分期付款协议
middle school
中学
migrant worker
季节性工人，流动工人
nonaccountable plan
非实报实销计划
mileage rate
里程计算率
noncustodial parent
非监护方父母
military diferential pay
军人差别工资
nondividend distribution
非股息分配
minimum essential coverage (MEC)
最低基本保险 (MEC)
nonrefundable credits
不可退税的优惠
minimum payment
最低付款
nonresident alien
非税法定义居民
minimum wage
最低工资
nonstatutory stock option
非法定的认股权
mining (digital assets)
挖矿（数字资产）
nonwork day
非工作日
mining activities
采矿活动
miscellaneous expenses
杂项开支
North American Free Trade Agreement (NAFTA)
《北美自由贸易协定》 （NAFTA）
mobile home
移动寓所
modifed accelerated cost recovery system (MACRS)
修正后加速成本回收系统 (MACRS)
motor home
汽车寓所
moving expenses
搬家费
multilevel marketing
多层次营销
multinational corporation
多国公司，跨国公司
multiple support
多方抚养
mutual fund
共同基金
N
national (citizenship)
国民（公民身份）
National Housing Act
国家住房法
natural disaster
天然灾禍
natural person
自然人
naturalized (citizenship)
归化（公民身份）
negligence penalty
疏忽罚金
net earnings
净利润
net earnings from self-employment
自营职业的纯利润
net income
净收入
net investment income tax (NIIT)
净投资收入税 (NIIT)
net operating loss
净营业亏损
net operating loss carryback (or carryforward)
净营业亏损抵前（或结转）
net proft
纯利润
net receipts
净收入
net sales
净销售
net tax liability
净纳税义务
newsletter fund
时事通讯资金
nominal value
票面价值
North Atlantic Treaty Organization (NATO)
北大西洋公约组织（NATO）
notary public
公证人
notarized documents
公证文件
modifed adjusted gross income (MAGI)
再调整后的总收入 (MAGI)
note
期票，债券
money order
汇票
monthly payments
月支付额
notice
通知
notice of levy
没收通知书
mortgage
房屋贷款，抵押
mortgage interest
房屋贷款利率
nursing care
护理
nursing home
护理疗养院
mortgagee
抵押权人
mortgagor
抵押债务人
14 850 (EN-ZH-S) 号刊物 (9-2023)
pension
养老金
O
obsolescence
报废，作废
ofer in compromise
折衷付税提议
ofce examination (audit)
在国税局办公室进行的查税（审 查）
Ofce of Chief Counsel
首席顾问办公室
ofset
抵销
old age pension
老年退休金
on-the-job training course
在职训练课程
online payment
在线付款
Online Payment Agreement (OPA) Application
在线付款协议(OPA)申请
operating cost
营业费用
optional mileage allowance
可选的里程计算津贴
optional tax
可选税
ordinary and necessary
通常的与必须的
original issue discount (OID)
原始发行折价 (OID)
out-of-pocket (actual) expenses
自付（实际）费用
outside salesperson
外出推销员
overpayment
超额支付
owner/co-owner
业主／共同业主
P
paid preparer
有偿报税员
Paperwork Reduction Act
《减少文书工作法案》
parent company
母公司
part-time employee
非全日雇员
part-time student
非全日制学生
part-time work
兼职工作
partner
合伙人
partnership
合伙经营
partnership interest
合伙权益
passive activity loss
纳税人未直接参与的经营活动亏 损, 间接运作亏损
pass-through entity; passthrough entity
传递实体
password
暗码，密码
patronage dividends
赞助人股息
pay-as-you-go system
随赚随交体制
pay period
工资支付期
pay stub
工资存根
payee
收款人
payer
付款人
paymaster
薪资出纳员
payment
付款，支付
payment plan
偿付计划
payment voucher
付款单据
payroll
工资表，工资总额
payroll service provider
工资表服务提供商
penalty
罚款，处罚
penalty for premature withdrawal
提前取款的罚金
penalty for underpayment
缺额付款的罚金
penalty for underpayment of estimated tax
缺额支付预估税款的罚金
Pension Beneft Guaranty Corporation (PBGC) benefciaries
退休金福利保证公司(PBGC)受益人
pension plan
退休金计划
per capita
人均
per diem
出差补贴，日率制
periodic payments
定期付款
permanent resident
永久居民
permanently and totally disabled
终生完全残障
personal exemptions
个人免税额
personal expenses
非商业支出
personal holding company
私人持股公司
personal property tax
动产税，个人物业税
personal property (vs. business)
个人资产（vs. 商业资产）
personal property (vs. real estate)
动产（区别于房地产，不动产）
personal service income
个人服务所得收入
personal services
个人服务
personal use property
为私人使用的资产
personally identifable information (PII)
身分识别资讯 (PII)
petitioner, applicant
申请人
phaseout (of exemption)
逐步撤消免税额
phishing
网络钓鱼
piecework
计件工作
Plain Writing Act
《文字浅显法案》
plan year
计划年度
850 (EN-ZH-S) 号刊物 (9-2023) 15
qualifed plan
合格的计划
qualifying widower
合格鳏夫
R
railroad retirement
铁路员工退休
Railroad Retirement Tax Act (RRTA)
《铁路员工退休税务法》(RRTA)
rate
利率
real currency
真实货币
real estate
房地产
real estate investment
房地产投资
real estate investment trust (REIT)
房地产投资信托 (REIT)
real estate mortgage investment conduit (REMIC)
房地产抵押投资联合体（REMIC）
real estate tax
房地产税
realized gain
认列收益
reasonable cause
合理原因
reasonable expenses
合理费用
recapture
收复
recapture clause
收复条款
plug-in electric drive motor vehicle credit
插电式电动马达汽车的税收抵免
qualifed reservist distributions
合格的预备役人员分配
plug-in electric vehicle credit
插电式电动车税收抵免
qualifed retirement plan
合格退休计划
PO box
邮政信箱
portfolio interest
投资人证券总额的利息
qualifed terminable interest property (QTIP) trust
限制性寿终财产权益(QTIP)信托
postal money order
邮政汇票
qualify
合格
potential eligible individual
可能合格人士
qualifying child
合格子女
power of attorney
委托代理证书
qualifying relative
合格亲属
pre-addressed envelope
回邮信封
qualifying surviving spouse
合格的尚存配偶
pre-existing exclusions
原有的免除（责任）
prefabricated
预制的
premature withdrawal
提前提款
premium
保险金
premium tax credit
保费税额抵免优惠
prepaid income
预付收入
preparer tax identifcation number (PTIN)
报税员税务识别编号 (PTIN)
prepayment penalty
提前偿还的罚金
Presidential Election Campaign Fund
总统选举赞助金
pretax
税前
prevailing wage and apprenticeship requirements
现行工资和学徒要求
private foundation
私人基金
private industry
私营行业
prize (prizes and awards)
奖金，奖赏
professional preparer
专业报税代办
proft
利润
proft and loss statement
损益表
proft-seeking activity
图利活动
proft-sharing plan
利润分成计划
promissory note
期票，本票
proof of credit (for credit rating purposes)
（提供信用率的）信用证明
property tax
地产税
provider of medical care
医疗服务提供人
public law
公法
public retirement system
公共退休制度
public utility
公用事业
punitive damages
惩罚性赔偿
Q
qualifed
合格的，符合规定的
qualifed business income deduction
合格营业收入扣除额
qualifed disability trust
合格的残疾信托
qualifed educational expenses
合格的教育费用
qualifed health coverage
符合规定的医疗承保范围
qualifed health plan
合格的医疗保险计划
qualifed investment entity
合格投资实体
principal (contract)
（借贷契约的）本金
principal place of abode
主要居住地
principal place of business
主要营业地点
Privacy Act
《隐私权保护法》
16 850 (EN-ZH-S) 号刊物 (9-2023)
revenue sharing
收益分享
royalty
特许费，版权使用费
S
S corporation
小型企业股份公司
safe harbor
安全港
safe haven
避风港, 容许幅度标准
sailing permit
离境许可证
salary
薪金
sale or exchange
销售或交换
sales tax
销售税
salvage value
残余资产价值
sanction (noun)
认可， 制裁
savings and loan association
储蓄贷款会
savings bond
储蓄公债
schedule (tax)
附表（税）
scholarship
奖学金
school bonds
修建学校公债
seasonal unemployment
季节性失业
section (administration)
（行政）科，部门
securities
证券
recognized gain
认可收益
reconcile
冲销
revoke
撤销
record
记录
revolving account
循环帐户
records (substantiation)
记录（证实）
rollover
转存
redeem a bond
兑现债券
room and board
食宿
Reemployment Trade Adjustment Assistance (RTAA)
转行调整补助计划 (RTAA)
routing number
路由号码
refnancing
重新贷款
refresher course
复习课程
refund of tax
退税
refundable tax credit
可退税的税额抵免优惠
register (an automobile) (verb)
（汽车）登记注册
registered holder
注册持有人
regulated investment company (RIC)
受政府条例管制的投资公司 (RIC)
reportable income
应申报收入
reporting agent
报告代理人
residency test
居民身份认证测试
resident alien
税法定义的居民
residential clean energy credit
住宅清洁能源抵免
residential energy credits
住宅能源抵税优惠
residential property
住宅产业
residential property (home)
住宅产业 (家)
residential rental property
出租房产
responsible party
责任方
retail price
零售价
retail space
零售区域
retailer
零售商
retained tax
留存税金
retirement
退休
retirement income
退休收入
retirement income ceiling
退休收入上限
retirement or pension plan
退休或退休金计划
return
回报，投资回报率
return preparers
报税员
returns and allowances
退货和折让
revenue agent
税案调查员
revenue ofcer
收税专员
revenue procedure
税务手续指南
revenue ruling
税务裁决条文指南
regulations
规例
related companies
相关公司
related taxpayers
相关纳税人
relationship test
关系测试
relatives
亲属
relief from joint responsibility
免除联合报税税款责任
remittance (of funds)
汇款
remuneration
报酬
rent
租金
repayment
偿还
repeal
废除
850 (EN-ZH-S) 号刊物 (9-2023) 17
specifc charge-of method
特定坏帐冲销法
strike benefts
罢工津贴
Securities and Exchange Commission
证券交易委员会
spouse/nonspouse
配偶／非配偶
seize
强取，没收
stablecoins
稳定币
seizure
扣押
self-employed worker
自雇人
staking (digital assets)
质押（数字资产）
staking activities (digital assets)
质押活动（数字资产）
self-employment
自雇
self-employment retirement plan
自雇人退休计划
standard deduction
标准扣除
standard mileage rate
标准里程计算率
self-employment tax (SE tax)
自雇税 (SE 税 )
State Children’s Health Insurance Program (SCHIP)
州儿童健康保险计划 (SCHIP)
semiweekly depositor
每周两次存缴税款者
separate income (in a community property state)
属于个人的收入（某些州法允许的 共有财产均分制）
state insurance agency
州保险业管理局
state taxes
州税
separate maintenance
分居抚养费
separate property (in a community property state)
分属财产（某些州法允许的共有财 产均分制）
State Workforce Agency
州劳务管理局
statute of limitations
法规时效
statute
法令
separation agreement
分居协议
statutory employee
法定雇员
serve a summons
送达传票
statutory lien
法令扣押权
Service Center
服务中心
Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act)
让每个社区为退休做好准备 2.0 法 案（SECURE 2.0 法案）
sharing economy (gig economy)
共享经济（零工经济）
sheltered workshop
残疾人收容所工厂
short sale (real estate)
赔本出售（房地产）
short-term
短期
short-term payment plan
短期偿付计划
sick leave
病假
sick pay
病假工资
single
单身
single-member LLC
单一成员有限责任公司
small business
小型企业
Small Business Administration (SBA)
小型企业管理局 (SBA)
Small Business Health Options Program (SHOP)
小企业健康选项计划 (SHOP)
small business owner
小企业主
small business payroll tax credit for increasing research activities
小企业增加研究活动的工资税税收 优惠
small business taxpayer
小企业纳税人
small tax case procedure
小额税务案例处理手续
social security
社会安全
social security account
社会安全账户
social security benefts
社会安全福利金
Social Security Disability Insurance (SSDI)
社会安全残疾保险 (SSDI)
sole proprietor
独资经营业主
special assessment
特种税收
special withholding allowance
特别预付税额扣款优惠额
stepchild
继子女
stock in trade (inventory)
贸易存货（库存）
stock dividends
股息
settlement date
结算过户日
stock option plan
认股权计划
severance pay
离职金
share accounts (as in credit unions)
（信贷储蓄）联名帐户
stock purchase plan
认股计划
stockbroker
证券经纪人
share-farming
收益分成的农耕制
shared responsibility payment
共担责任付款
stocks (investment)
股票（投资）
straight-line depreciation
直线折旧法
shareholder
股东
shares of stock
股票
streamlined installment agreement
流线型分期付款协议
18 850 (EN-ZH-S) 号刊物 (9-2023)
student loan
学生贷款
tax exemption
免税，免税额
tax (for special funds or general revenue)
（特别资金或者一般收入的）税金
tax form
税表
tax-free zone
免税区
tax haven country
避税港国度
tax home
以住处为据的纳税地
tax household
纳税家庭
tax incentive
税收鼓励
tax liability
纳税义务
tax loophole
税法漏洞
tax on gambling winnings
赌博所得税
tax penalty
税务罚款
tax period
报税期
tax policy
税收政策
tax preference items subject to minimum tax
要缴最低限额税的税收优惠项目
tax preparer
代报税人
tax professional
税务专业人员
tax provision
税收条款
tax rate
税率
tax rate schedule
税率表
tax rebate
退税
tax relief
税收宽减
tax relief for victims of terrorist attacks
对恐怖主义袭击受害人税收宽减
tax return
报税表
subject to tax
要缴税
subject to U.S. income tax withholding
须预扣美国所得税
subject to withholding
要预扣税
subsidy
津贴
substantial equivalence test
实质等同测试
substantial gainful activity
实质性有酬活动
substantial presence
实质性存在
summary of income and deductions
收入和扣除总结
summons
传票
Supplemental Nutrition Assistance Program (SNAP)
补充营养援助计划 (SNAP)
Supplemental Security Income (SSI)
社会安全生活补助金 (SSI)
supplementary Medicare insurance for the aged
老年人补充住院医疗保险
T
tab (information technology)
选项卡（信息技术）
talking tax forms
有声税表
tangible assets
有形资产
tangible personal property
有形个人财产
tax account information
报税帐户资讯
tax (adjective)
有关税务的
tax auditor
税务审查员
tax avoidance
避税
tax base
课税基础
tax beneft
税益
tax bill
税单
tax bracket
税率等级
tax computation
税额计算
tax computation worksheet
税额演算单
Tax Counseling for the Elderly (TCE)
老年人税务辅导 (TCE)
tax court
税务法庭
tax credit
税额抵免优惠
Tax Cuts and Jobs Act
减税和就业法案
tax deductible
可扣税
tax-deferred income
延期纳税收入
tax dispute
税务争议
tax evasion
漏税，逃税
tax-exempt income
免税收入
tax-exempt stated interest
免税既定利息
support (personal)
抚养（私人）
support test
被抚养人身份测试
supporting documents
佐证文件
supporting form
佐证表格
surcharge
附加费
surtax
附加税
surviving spouse
尚存配偶
sustainable aviation fuel
可持续航空燃料
Systemic Advocacy (SA)
系统性的辩护机制 (SA)
Systemic Advocacy Management System
系统性权益管理系统
850 (EN-ZH-S) 号刊物 (9-2023) 19
total tax due
应缴总税额
Treasury bond
长期国库券
tax shelter
避税手段，避税计划
tax statement (bill)
收税单
totalization agreement
总体协议
tax status
报税身份
townhouse
连栋屋
tax stimulus
税收刺激
Trade Adjustment Assistance (TAA)
贸易调整援助 (TAA)
tax table
税率表
tax table income
税率表显示的收入额
Trade Adjustment Assistance (TAA) benefts
贸易调整援助(TAA)利益
Trade Adjustment Assistance (TAA) participants
贸易调整援助(TAA)参与者
Tax Topics
税务主题
tax treatment (of community income)
（共有财产均分制）税制
trade (exchange)
交换
trade name
企业名称
tax withheld at source
从源预扣的税款
trade (noun)
贸易, 行业, 行当
tax year
税务年度
taxable
应纳税的
trade or business
贸易或商务
taxable benefts
应税福利
trade readjustment assistance
贸易再调整援助
trader
商人, 交易员
taxable bond
应纳税债券
taxable income
应纳税收入
trailer
拖车
trainee
实习生
taxable stocks
应纳税股票
taxable year
应征税的年度
training
培训
transcript
誊本
taxpayer
纳税人
Taxpayer Advocacy Panel
纳税人权益服务委员会
transfer
转让
transferee
受让人
Taxpayer Advocate
纳税人权益
Taxpayer Advocate Service (TAS)
纳税人权益服务处 (TAS)
transferor (trusts)
（信托）过户经办人
Taxpayer Assistance Center (TAC)
纳税人协助中心 (TAC)
travel allowance
旅行津贴
travel expenses
旅行费用
taxpayer identifcation number (TlN)
纳税人识别号码 (TIN)
traveling salesperson
外勤推销员
Taxpayer Protection Program (TPP)
纳税人保护计划 (TPP)
technical school
技术学校
Telecommunications Relay Services (TRS)
电信中继服务 (TRS)
Temporary Assistance for Needy Families (TANF)
对困难家庭的临时补助 (TANF)
temporary seasonal workers
季节性临时工
tenancy by the entirety
共同保有权
tenancy in common
共有财产
tenant
租户
tenant-stockholder
租户股东
tentative credit
暂定优惠额
term (time)
期限
testament
遗嘱
theft
偷盗
third party
第三者
third-party designee
第三者被指定人
third-party payer
第三者偿付人
tiebreaker rules
决胜局规则
tie-breaking rule
决胜局规则
time basis
时间基础
tip (advice)
提示
tip (gratuity)
小费
tips deemed to be wages
视为工资的小费
toll
通行费
toll call
收费电话
toll-free number
免费（电话）
Treasury bill
短期国库券
taxpayer rights
纳税人权利
20 850 (EN-ZH-S) 号刊物 (9-2023)
waiver
放弃，放弃声明
worldwide income
全球性的收入
Treasury Department (U.S.)
（美国）财政部
Treasury Inspector General for Tax Administration (TIGTA)
财政部税务行政监察长 (TIGTA)
waiver of the enrollment in training requirement
免除培训要求
Treasury note
中期国库券
wash sale
假售回购，洗售
treaty-based return position disclosure
基于条约的申报表情况披露
web page
网页
website
网站
truck
货车
truck-tractor
拖拉机货车
welfare
福利救济
welfare recipient
接受福利救济者
trust
信托
trust company
信托公司
whistleblower
检举者
wholesale
批发
trust fund
信托基金
will
遗嘱
trustee
受托人
tuition
学费
U
uncollected FICA tax
未收取的社会安全保险税
underpayment
支付不足
underreported taxes
报告不足的税金, 低报税金
underwriter (securities)
（证券）承销人，经营人
undistributed earnings
未分配的收益
undue hardship
过度困苦
unearned income
非劳动收入
unemployment
失业
unemployment compensation
失业救济金
unemployment tax
失业税
union
工会
United States–Mexico–Canada Agreement (USMCA)
美国-墨西哥-加拿大协定 (USMCA)
university
大学
unpaid balance
未付清的余额
untaxed (before taxes)
未征税的（税前）
untaxed (tax free)
免税的
upward mobility program
培训辅导计划
U.S. Citizenship and Immigration Services (USCIS)
美国公民与移民服务局 (USCIS)
U.S. District Court
联邦地区法院
U.S. Military Health Care System
美国军人医疗保健制度
U.S. national
美国国民
U.S. Postal Service
美国邮政服务
user fee
用户费用
utilities
水电煤气费
V
valuation
估值
van
货车
virtual currency
虚拟货币
voice prompts
电话录音提示
voluntary compliance
依法申报，自愿遵从
Volunteer Income Tax Assistance (VlTA)
免费报税服务 (VITA)
W
wager
赌注
wages
工资
wages (daily)
每日工资
waiting period
等待期
windfall profts
意外利润
wire transfer
电汇
withheld tax
预扣的税金
withholding allowance
预扣税金的优惠
withholding of tax
预扣税金
withholding of tax at source
从源预扣的税款
work for oneself
自我经营
Work Incentive Program
雇佣特需员工的税收奖励计划
work opportunity credit
工作机会抵税优惠
workers’ compensation
工伤补偿
workfare payments
劳动福利计划补助款
working day
工作日
working hours
工作时间
worksheet
工作单
850 (EN-ZH-S) 号刊物 (9-2023) 21
worthless security
无价值的证券
write-in adjustment
写入调整项目
write-of (accounting)
销帐，冲销
Y
yearly rate
年计算率
yield
收益
yield to maturity (bonds)
到期收益
Z
ZIP code
邮区号码
22 850 (EN-ZH-S) 号刊物 (9-2023)