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

Revised: September 2023

Publication 850 (en-vie) - Introductory Material

Introduction

This glossary has been developed by the Tax Forms and Publications Division of the Internal Revenue Service (IRS). Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Vietnamese-language materials issued by the Internal Revenue Service (IRS).

Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers.

This glossary isn¡¯t a legal document and none of the terms found in it should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. Although a reader may understand terms as translated to have particular meanings, the legal meanings of the terms are controlled by the law, regulations, and administrative and judicial decisions. A periodic review is made to determine whether any additions, deletions, or revisions are needed.

Comments and suggestions.

We welcome your comments about this publication and your suggestions for future editions.

You can send us comments through IRS.gov/FormComments.

Or, you can write to:

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

Although we can¡¯t respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. ¶Ù´Ç²Ô¡¯³Ù send tax questions, tax returns, or payments to the above address.

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Ordering tax forms, instructions, and publications.

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Gi?i thi?u

B?ng thu?t ng? n¨¤y ???c ph¨¢t tri?n b?i Tax Forms and Publications Division (Ph¨°ng M?u v¨¤ ?n ph?m thu?) c?a S? Thu? v? (IRS). M?c ?¨ªch c?a n¨® l¨¤ thi?t l?p c¨¢c ti¨ºu chu?n cao v? ch?t l??ng s? d?ng ng?n ng?, th¨²c ??y t¨ªnh th?ng nh?t trong vi?c s? d?ng ng?n ng? v¨¤ gi?m thi?u nguy c? hi?u sai c¨¢c t¨¤i li?u b?ng ti?ng Vi?t do S? Thu? v? (IRS) ban h¨¤nh.

B?t k? ?n b?n n¨¤o c¨® n?i dung ph¨´ h?p v?i b?ng thu?t ng? n¨¤y ??u th?a ?¨¢ng ? m?c ?? h?p l? nh?m m?c ?¨ªch h??ng d?n chung v? quy?n v¨¤ ngh?a v? c?a ng??i ?¨®ng thu?.

B?ng thu?t ng? n¨¤y kh?ng ph?i l¨¤ m?t t¨¤i li?u ph¨¢p l? v¨¤ kh?ng c¨® thu?t ng? n¨¤o trong ?¨® ???c hi?u l¨¤ c¨® th? thay ??i ? ngh?a c?a b?t k? ?i?u kho?n n¨¤o trong lu?t, quy ??nh ho?c b?t k? ti?n l? c¨® th?m quy?n n¨¤o kh¨¢c. M?c d¨´ ??c gi? c¨® th? hi?u c¨¢c thu?t ng? ???c d?ch c¨® ? ngh?a c? th? nh?ng ? ngh?a ph¨¢p l? c?a c¨¢c thu?t ng? n¨¤y ???c ki?m so¨¢t b?i lu?t ph¨¢p, quy ??nh v¨¤ c¨¢c quy?t ??nh h¨¤nh ch¨ªnh v¨¤ t? ph¨¢p. Vi?c xem x¨¦t ??nh k? ???c th?c hi?n ?? x¨¢c ??nh xem c¨® c?n b? sung, x¨®a ho?c s?a ??i hay kh?ng.

Nh?n x¨¦t v¨¤ g?i ?.

Ch¨²ng t?i hoan ngh¨ºnh nh?ng nh?n x¨¦t c?a b?n v? ?n ph?m n¨¤y c?ng nh? nh?ng g?i ? c?a b?n cho nh?ng l?n xu?t b?n ti?p theo.

B?n c¨® th? g?i nh?n x¨¦t cho ch¨²ng t?i qua IRS.gov/FormComments (ti?ng Anh).

Ho?c b?n c¨® th? ghi th? ??n:

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

M?c d¨´ ch¨²ng t?i kh?ng th? tr? l?i ri¨ºng t?ng nh?n x¨¦t nh?n ???c nh?ng ch¨²ng t?i ?¨¢nh gi¨¢ cao ph?n h?i c?a b?n v¨¤ s? xem x¨¦t c¨¢c nh?n x¨¦t c?ng nh? g?i ? c?a b?n khi ch¨²ng t?i s?a ??i c¨¢c m?u ??n, h??ng d?n, v¨¤ ?n ph?m v? thu? c?a m¨¬nh. Kh?ng g?i c?u h?i v? thu?, t? khai thu? ho?c, c¨¢c kho?n thanh to¨¢n ??n ??a ch? tr¨ºn.

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

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

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

Truy c?p IRS.gov/OrderForms ?? ??t h¨¤ng c¨¢c m?u ??n, h??ng d?n v¨¤ ?n ph?m hi?n h¨¤nh; h?y g?i 800-829-3676 ?? ??t h¨¤ng c¨¢c m?u ??n v¨¤ h??ng d?n c?a n?m tr??c. IRS s? x? l? ??n ??t h¨¤ng c?a b?n cho c¨¢c m?u ??n v¨¤ ?n ph?m c¨¤ng s?m c¨¤ng t?t. Kh?ng g?i l?i c¨¢c y¨ºu c?u m¨¤ b?n ?? g?i cho ch¨²ng t?i. B?n c¨® th? l?y c¨¢c m?u ??n v¨¤ ?n ph?m nhanh h?n tr?c tuy?n.

English to Vietnamese

Glossary

A

abandoned spouse

v?/ch?ng b? b? r?i

abandonment

s? b? r?i; vi?c ?em b?

abandonment clause

?i?u kho?n cho vi?c b? r?i

abatement

s? gi?m b?t

ability to pay

kh? n?ng tr?

absorption rate

t? su?t h?p th?

abusive tax shelter

l?m d?ng tr¨¢nh thu?

Accelerated Cost Recovery System (ACRS)

H? th?ng Ph?c h?i chi ±è³ó¨ª t?ng t?c (ACRS)

accelerated depreciation

kh?u hao g?p r¨²t/nhanh ch¨®ng

acceptance agent

??i l? th?u nh?n

according to our records

d?a theo t¨¤i li?u c?a ch¨²ng t?i

account

tr??ng m?c/t¨¤i kho?n

account statement

sao k¨º t¨¤i kho?n

accountable plan

ch??ng tr¨¬nh tr¨¢ch nhi?m

accountant

k? to¨¢n vi¨ºn

accounting method

ph??ng ph¨¢p k? to¨¢n

accounting period

chu k? k? to¨¢n

accounts payable

kho?n ph?i tr?

accounts receivable

kho?n ph?i chi

accrual

t¨ªch l?y, d?n l?i

accrual accounting

k? to¨¢n t¨ªch l?y

accrual method

ph??ng ph¨¢p t¨ªch l?y

accrued income

thu nh?p t¨ªch l?y

accrued interest

l?i t¨ªch l?y

accrued taxes

thu? t¨ªch l?y

accuracy-related penalty

h¨¬nh ph?t li¨ºn quan ??n t¨ªnh ch¨ªnh x¨¢c

acknowledgement file

h? s? x¨¢c nh?n

activity engaged in for a profit

ho?t ??ng sinh l?i

activity not engaged in for profit

ho?t ??ng kh?ng sinh l?i

actually or constructively

th?c t? ho?c mang t¨ªnh suy ??nh

additional child tax credit (ACTC)

t¨ªn thu? tr? em b? sung (ACTC)

additional taxes on qualified plans (including IRAs) and other tax-favored accounts

thu? b? sung cho c¨¢c ch??ng tr¨¬nh ?? ?i?u ki?n (k? c? IRA) v¨¤ c¨¢c t¨¤i kho?n ???c ?u ??i v? thu? kh¨¢c

adjusted gross income (AGI)

t?ng thu nh?p ???c ?i?u ch?nh (AGI)

adjusted itemized deductions

kh?u tr? t?ng kho?n ???c ?i?u ch?nh

adjusted tax basis

gi¨¢ g?c c?a thu? ???c ?i?u ch?nh

adjustment

?i?u ch?nh

adoption agency

d?ch v? con nu?i

adoption agency fees

±è³ó¨ª d?ch v? con nu?i

adoption tax credit

t¨ªn thu? nh?n con nu?i

adoption taxpayer identification number (ATIN)

m? s? thu? cho vi?c nh?n con nu?i

advance payment

kho?n thanh to¨¢n ?ng tr??c

advanced premium tax credit

t¨ªn thu? b?o ±è³ó¨ª ?ng tr??c

advocate

ng??i bi?n h?/s? bi?n h?

affidavit

tuy¨ºn th?

after-tax basis

gi¨¢ g?c sau thu?

age test

th? th¨¢ch tu?i t¨¢c

agency

c? quan

agency (contractual)

thay m?t/??i di?n

agent (contractual)

ng?? thay m?t/ng??i ??i di?n

agent-driver

t¨¤i x? ??i di?n/thay m?t

agreement

th?a hi?p, h?p ??ng

airdrop

airdrop

Airline Deregulation Act of 1978 Program

Ch??ng tr¨¬nh ??o lu?t B?i b? quy ??nh h¨¤ng kh?ng n?m 1978

Alaska Permanent Fund

Qu? Th??ng tr?c Ti?u bang Alaska

alien individual

c¨¢ nh?n l¨¤ ng??i n??c ngo¨¤i

alien resident card

th? th??ng tr¨² cho ng??i n??c ngo¨¤i

alimony

c?p d??ng ly h?n

allocate (verb)

ph?n ph?i, c?p ph¨¢t (??ng t?)

allocation

s? ph?n ph?i, vi?c c?p ph¨¢t

allowances (W-4)

mi?n tr? (W-4)

Alternate Trade Adjustment Assistance (ATAA)

H? tr? ?i?u ch?nh th??ng m?i thay th?

alternative basis

gi¨¢ g?c thay th?

alternative fuel vehicle refueling property credit

t¨ªn thu? cho t¨¤i s?n ti?p nhi¨ºn li?u thay th? cho xe

alternative minimum tax

thu? t?i thi?u thay th?

alternative motor vehicle

xe c¨® ??ng c? thay th?

alternative motor vehicle credit

t¨ªn thu? xe c¨® ??ng c? thay th?

alternative tax

thu? thay th?

amended tax return

t? khai thu? ???c ?i?u ch?nh

amended U.S. individual income tax return

t? khai thu? thu nh?p Hoa K? cho C¨¢ nh?n ???c ?i?u ch?nh

American opportunity tax credit

T¨ªn thu? C? h?i M?

American Rescue Plan Act of 2021 (ARP)

??o lu?t K? ho?ch gi?i c?u ng??i M? n?m 2021 (ARP)

amortizable premium on taxable bonds

kh?u hao ±è³ó¨ª tr¨ºn tr¨¢i phi?u ch?u thu?

amortized bond premium

kh?u hao ±è³ó¨ª c?a tr¨¢i phi?u

amount realized

s? ti?n th?c nh?n

announcement

th?ng c¨¢o, th?ng b¨¢o

annual income

thu nh?p h¨¤ng n?m

annual leave

ngh? ph¨¦p h¨¤ng n?m

annualized income installment method

ph??ng ph¨¢p tr? g¨®p theo thu nh?p h¨¤ng n?m

annuity

ni¨ºn kim

annuity bond

tr¨¢i phi?u ni¨ºn kim

appeal (noun)

??n kh¨¢ng c¨¢o (danh t?)

appeal (verb)

kh¨¢ng c¨¢o (??ng t?)

appeal rights

quy?n kh¨¢ng c¨¢o

applicable large employer (ALE)

ch? lao ??ng l?n th¨ªch h?p (ALE)

applicant

???ng ??n, ng??i n?p ??n

application for a social security card

??n xin c?p th? an sinh x? h?i

application for IRS individual taxpayer identification number

??n xin c?p m? s? thu? c¨¢ nh?n c?a IRS

application for taxpayer identification number for pending U.S. adoptions

??n xin m? s? thu? cho vi?c nh?n con nu?i Hoa K? ?ang ch? x? l?

appraiser

ng??i ??nh gi¨¢

appreciation (increase)

t?ng gi¨¢ tr? (t?ng l¨ºn)

apprentice

h?c ngh?

arbitrators

ng??i h¨°a gi?i

Archer MSA

Archer MSA

Archer MSAs and long-term care insurance contracts

Archer MSA v¨¤ c¨¢c h?p ??ng b?o hi?m ch?m s¨®c d¨¤i h?n

area code

m? v¨´ng

armed forces¡¯ tax guide

h??ng d?n thu? cho l?c l??ng v? trang

arrangement

s? s?p x?p

arrears

tr? sau/tr? thi?u

assess

??nh m?c

assessed self-employment tax

thu? t? kinh doanh ???c ??nh m?c

assessment of tax

??nh m?c thu?

asset forfeiture

t?ch thu t¨¤i s?n

assets

t¨¤i s?n

assignee

ng??i ???c ch? ??nh

as-you-go basis

c?n b?n tr? ngay

attachment

?¨ªnh k¨¨m

attest (verb)

ch?ng th?c (??ng t?)

attestation clause (noun)

?i?u kho?n ch?ng th?c (danh t?)

attorney-in-fact

lu?t s? tr¨ºn th?c t?

audit

ki?m to¨¢n, ki?m x¨¦t

audit (of a return)

ki?m x¨¦t t? khai

Audit Division

Ph¨°ng Ki?m to¨¢n

auditor

ki?m to¨¢n vi¨ºn

authenticate

x¨¢c th?c

authorized IRS e-file provider

²Ô³ó¨¤ cung c?p e-file ???c IRS ?y quy?n

auto tag

b?ng s? xe h?i

average tax rate

m?c thu? trung b¨¬nh

award (prizes and awards)

ph?n th??ng (gi?i th??ng v¨¤ t?ng v?t)

B

back taxes

c¨¢c kho?n thu? ch?a tr?

backpay

ti?n ch?a tr?

backslash (information technology)

g?ch ch¨¦o (c?ng ngh? th?ng tin)

backup withholding

kh?u l?u d? ph¨°ng

bad debt

n? kh¨® ?¨°i

balance

s? d?

balance sheet

t? k?t to¨¢n/??i chi?u

bank failure

ng?n h¨¤ng v? n?

bank statement

sao k¨º ng?n h¨¤ng

bankruptcy

s? v? n?, ph¨¢ s?n

bankruptcy estate

di s?n c?a ph¨¢ s?n

barter

trao ??i

barter exchange (noun)

s¨¤n trao ??i (danh t?)

bartering income

thu nh?p t? trao ??i

base cost

±è³ó¨ª c?n b?n

basis

gi¨¢ g?c

battery storage technology

c?ng ngh? pin l?u tr?

beneficiary

ng??i th? h??ng

benefits

quy?n l?i, l?i ¨ªch

bequest

di s?n, t¨¤i s?n ?? l?i

bill

h¨®a ??n

boilerplate

v?n t? m?u quen d¨´ng/c¨® s?n

bona fide

ch?n th?t

bona fide resident

th??ng tr¨² nh?n ch?n th?t

bond

tr¨¢i phi?u, c?ng kh? phi?u

bond discount

gi?m gi¨¢ tr¨¢i phi?u

bond for payment of tax

tr¨¢i phi?u ?? thanh to¨¢n thu?

bond income

thu nh?p t? tr¨¢i phi?u

bond premium

±è³ó¨ª mua tr¨¢i phi?u

bond retirement

tr¨¢i phi?u ???c thu h?i

bonus

ti?n th??ng

bonus depreciation

kh?u hao th??ng

bookkeeper

ng??i gi? s? s¨¢ch k? to¨¢n

bookmark (information technology)

?¨¢nh d?u (c?ng ngh? th?ng tin)

borrower

ng??i vay ti?n

box

?

bracket (tax)

khung (thu?)

branch

chi nh¨¢nh

breach of contract

vi ph?m h?p ??ng

bring an action

kh?i ki?n; kh?i t?

broker

m?i gi?i

browser

tr¨¬nh duy?t

Bureau of the Fiscal Service

C?c D?ch v? T¨¤i kh¨®a

bus

xe bu?t

business

kinh doanh; th??ng m?i

business expenses

chi ±è³ó¨ª kinh doanh

business gifts

qu¨¤ bi?u kinh doanh

business loss

l? trong vi?c kinh doanh

business property

t¨¤i s?n kinh doanh

business trust

qu? t¨ªn th¨¢c doanh nghi?p

by-product

s?n ph?m ph?

C

C corporation

c?ng ty c? ph?n C

cafeteria plan

ch??ng tr¨¬nh t? ch?n

calendar year

n?m d??ng lich

canceled debt

n? ???c h?y

candidate for a college degree

th¨ª sinh h?c ?? l?y v?n b?ng ??i h?c

capital assets

t¨¤i s?n v?n

capital base

v?n c?n b?n

capital expenditures

±è³ó¨ª t?n v?n

capital gain

l?i v?n

capital gains tax

thu? tr¨ºn l?i v?n

capital investment

s? v?n ??u t?

capital loss

l? v?n

capital turnover

lu?n chuy?n v?n ??u t?

carry on a trade or business

ho?t ??ng th??ng m?i hay kinh doanh

carryback

chuy?n l¨´i

carryback loss

l? chuy?n l¨´i

carryover

chuy?n ti?p

carryover loss

l? chuy?n ti?p

cash

ti?n m?t

cash basis

c?n b?n ti?n m?t

cash disbursement

tr? b?ng ti?n m?t

cash flow

l?u l??ng ti?n m?t

cash method

ph??ng ph¨¢p chi thu b?ng ti?n m?t

cash withdrawal

vi?c/s? r¨²t ti?n m?t

cashier¡¯s check

s¨¦c ng?n h¨¤ng

casualty

thi?t h?i

casualty loss

m?t m¨¢t do thi?t h?i

catch-up contribution

?¨®ng g¨®p ?u?i theo

certain government payments

m?t s? kho?n thanh to¨¢n c?a ch¨ªnh ph?

certificate of accuracy

gi?y ch?ng nh?n ch¨ªnh x¨¢c

certificate of alien claiming residence in the United States

ch?ng th? ng??i n??c ngo¨¤i khai c? tr¨² t?i Hoa K?

certificate of compliance

ch?ng th? tu?n th?

certificate of deposit (CD)

ch?ng th? g?i ti?n ??nh k?

certificate of discharge

ch?ng th? gi?i tr?

certified copy

b?n sao c¨® ch?ng nh?n

certified mail

th? ???c ch?ng nh?n

certified public accountant

k? to¨¢n vi¨ºn ???c ch?ng nh?n

charitable contribution

?¨®ng g¨®p t? thi?n

charitable organization

t? ch?c t? thi?n

checking account

t¨¤i kho?n thanh to¨¢n

child care; childcare

ch?m s¨®c tr?

child support

tr? c?p cho tr?

child tax credit (CTC)

t¨ªn thu? tr? em b? sung (CTC)

child with special needs

tr? c¨® nhu c?u ??c bi?t

Civil Service Retirement System (CSRS)

H? th?ng H?u tr¨ª c?ng ch?c (CSRS)

claim

y¨ºu c?u; ?¨°i h?i; khai

claim of right

y¨ºu c?u quy?n

clean vehicle tax credit

t¨ªn thu? xe s?ch

clergy

t?ng l?, gi¨¢o s?

clerical error

l?i v?n th?

click (verb) (information technology)

nh?p (danh t?) (c?ng ngh? th?ng tin)

closer connection to a foreign country

k?t n?i ch?t ch? h?n v?i n??c ngo¨¤i

COBRA premium assistance payments

Kho?n thanh to¨¢n h? tr? b?o ±è³ó¨ª COBRA

coding

m? ho¨¢

collect (bring in revenue)

thu (mang v? doanh thu)

collect (demand payment)

truy thu (?¨°i ti?n)

Collection Appeals Program (CAP)

Ch??ng tr¨¬nh Kh¨¢ng c¨¢o truy thu (CAP)

Collection Division

Ph¨°ng Truy thu

collection due process hearing

x¨¦t x? th? t?c truy thu h?p ph¨¢p

college

tr??ng ??i h?c; tr??ng cao ??ng

combat pay

l??ng chi?n s?

combat zone

khu chi?n s?

Combat-Injured Veterans Tax Fairness Act of 2016

??o lu?t C?ng b?ng v? thu? cho C?u chi?n binh b? th??ng do chi?n ??u n?m 2016

Combined Annual Wage Reporting System

H? th?ng B¨¢o c¨¢o ti?n l??ng k?t h?p h¨¤ng n?m

commission-driver

ng??i l¨¢i xe ?n hoa h?ng

Commissioner of the Internal Revenue Service

?y vi¨ºn c?a S? Thu? v?

commodities

h¨¤ng h¨®a; s?n ph?m

common carrier

ph??ng ti?n di chuy?n c?ng c?ng

common law

lu?t ph? th?ng

common-law employee

nh?n vi¨ºn theo lu?t ph? th?ng

common-law marriage

h?n nh?n theo lu?t ph? th?ng

community income

thu nh?p c?ng ??ng

community property

t¨¤i s?n c?ng ??ng

commute (verb)

?i l?i ??u ??ng

commuter

ng??i ?i l?i ??u ??ng

commuting

s? ?i l?i ??u ??ng

compensation

b?i th??ng; th¨´ lao

compensation for injuries

b?i th??ng cho th??ng t¨ªch

competent authority

c? quan c¨® th?m quy?n

complaint

than phi?n/khi?u n?i

compliance

s? tu?n theo

compute

t¨ªnh ra; t¨ªnh to¨¢n

computer processed, computerized

x? l? b?i m?y vi t¨ªnh

condominium

c?ng-??

conduct of a U.S. trade or business

ho?t ??ng c?a m?t th??ng m?i ho?c doanh nghi?p c?a Hoa K?

confidential

k¨ªn ?¨¢o

Conservation Reserve Program (CRP)

Ch??ng tr¨¬nh B?o t?n d? tr? (CRP)

consignment

h¨¤ng g?i

Consolidated Omnibus Budget Reconciliation Act (COBRA)

??o lu?t ??i chi?u ng?n s¨¢ch nhi?u m?c h?p nh?t (COBRA)

constructive receipt

kho?n nh?n suy ??nh

contest prize

ti?n th??ng thi ?ua

contingent interest

l?i ¨ªch t¨´y thu?c

contribution

?¨®ng g¨®p

contribution to capital

g¨®p v¨¤o v?n

cooperative housing corporation

c?ng ty h?p t¨¢c x? ²Ô³ó¨¤ c?a

corporate tax

thu? c?ng ty

corporation

c?ng ty c? ph?n

cost of goods sold (COGS)

gi¨¢ v?n h¨¤ng b¨¢n (COGS)

court costs

±è³ó¨ª t¨°a ¨¢n

court order

tr¨¢t t¨°a, ¨¢n l?nh

cover by insurance

c¨® b?o hi?m

coverage

bao ph?

coverage household

b?o hi?m gia ?¨¬nh

Coverdell education savings account

t¨¤i kho?n ti?t ki?m gi¨¢o d?c Coverdell

covered security

ch?ng kho¨¢n ???c bao ph?

co-worker

??ng nghi?p

credit bureau

c?c t¨ªn d?ng

credit for child care (childcare) expenses

t¨ªn thu? cho chi ±è³ó¨ª ch?m s¨®c tr?

credit for other dependents (ODC)

t¨ªn thu? cho ng??i ph? thu?c kh¨¢c (ODC)

credit for the elderly or the disabled

t¨ªn thu? cho ng??i cao ni¨ºn ho?c khuy?t t?t

credit life insurance

ghi c¨® cho b?o hi?m nh?n th?

credit one¡¯s account

ghi c¨® v¨¤o t¨¤i kho?n m?t ng??i n¨¤o ?¨®

credit reduction rate (FUTA)

m?c gi?m t¨ªn thu? (FUTA)

credit union

c?ng ?o¨¤n t¨ªn d?ng

criminal prosecution

truy t? h¨¬nh s?

cryptocurrencies

ti?n m? h¨®a

cryptocurrency

ti?n m? h¨®a

currency transaction report

b¨¢o c¨¢o giao d?ch ti?n t?

currency transaction report by casinos

b¨¢o c¨¢o giao d?ch ti?n t? c?a s¨°ng b?c

currently not collectible

hi?n kh?ng th? truy thu

custodial parent

cha m? gi¨¢m h?

customer outreach program

ch??ng tr¨¬nh ti?p c?n kh¨¢ch h¨¤ng

customs duties

thu? h?i quan

D

data

d? li?u

data bank

ng?n h¨¤ng d? ki?n; kho t¨¤i li?u

data breach

vi ph?m d? li?u

data entry (in a computer)

nh?p d? ki?n (v¨¤o m¨¢y vi t¨ªnh)

data transmission

s? chuy?n d? ki?n

daycare center

trung t?m gi? tr?

de minimis (minimal) benefits

l?i ¨ªch c?c ti?u (t?i thi?u)

de minimis presence

hi?n di?n c?c ti?u

dealer (commercial)

²Ô³ó¨¤ bu?n (th??ng m?i)

dealer (securities)

ng??i m?i gi?i (ch?ng kho¨¢n)

death benefit

ti?n t? tu?t

death certificate

gi?y ch?ng t?

decedent

ng??i qu¨¢ c?

declining balance depreciation

kh?u hao s? d? gi?m d?n

decree (judicial, final)

¨¢n l?nh (t? ph¨¢p, ?? x? xong)

decree (not final)

¨¢n l?nh (ch?a x? xong)

deduction

s? kh?u tr?

default

kh?ng tr? n? ?¨²ng k? h?n, v? n?

deferred compensation plan

ch??ng tr¨¬nh th¨´ lao ???c tr¨¬ ho?n

deferred income

thu nh?p ???c tr¨¬ ho?n

deferred payment

thanh to¨¢n ???c tr¨¬ ho?n

deferred taxes

thu? ???c tr¨¬ ho?n

deficiency notice, notice of deficiency

th?ng b¨¢o thi?u n?/ti?n

delinquent payments

thanh to¨¢n tr? h?n

delinquent return

t? khai tr? h?n

delinquent taxes

c¨¢c kho?n thu? tr? h?n

delinquent taxpayer

ng??i ?¨®ng thu? tr? h?n

demand for payment

vi?c ?¨°i tr? ti?n/thanh to¨¢n

denial letter, denial notice

th? t? ch?i, th?ng b¨¢o t? ch?i

Department of Health and Human Services (HHS)

B? Y t? v¨¤ D?ch v? D?n sinh (HHS)

Department of Homeland Security (DHS)

B? An ninh N?i ??a (DHS)

Department of Labor (DOL)

B? Lao ??ng (DOL)

Department of the Treasury (U.S.)

B? T¨¤i ch¨ªnh (U.S.)

Department of Veterans Affairs (VA)

B? C?u chi?n binh (VA)

departure permit

gi?y ph¨¦p kh?i h¨¤nh

dependency test

th? th¨¢ch ph? thu?c

dependent

ng??i ph? thu?c

dependent care assistance payments

kho?n thanh to¨¢n h? tr? ch?m s¨®c ng??i ph? thu?c

dependent care expenses

chi ±è³ó¨ª ch?m s¨®c ng??i ph? thu?c

depletion

s? hao h?t

deposit period ending on (month, day, year)

th?i k? k? g?i k?t th¨²c v¨¤o (ng¨¤y, th¨¢ng, n?m)

depositor

ng??i k? g?i

depreciable property

t¨¤i s?n kh?u hao ???c

depreciation

kh?u hao/chi?c kh?u

digital asset

t¨¤i s?n ?i?n t?

digital asset in a wallet

t¨¤i s?n ?i?n t? trong v¨ª

direct debit

ghi n? tr?c ti?p

direct debit installment agreement

th?a thu?n tr? g¨®p b?ng ghi n? tr?c ti?p

direct deposit

k? g?i tr?c ti?p

disability benefits

ph¨²c l?i khuy?t t?t

disability income exclusion

lo?i tr? thu nh?p do khuy?t t?t

disability payments

c¨¢c kho?n thanh to¨¢n cho khuy?t t?t

disabled

khuy?t t?t, t¨¤n t?t

disaster

thi¨ºn tai

disaster relief

mi?n gi?m do thi¨ºn tai

discharge

gi?i tr?

disclosure

ti?t l?/c?ng b?

disposition (of property)

x? l? (c?a t¨¤i s?n)

disregarded entity

th?c th? kh?ng x¨¦t ??n

distribution

s? ph?n ph?i

distributions from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, etc.

ph?n ph?i t? l??ng h?u, ni¨ºn kim, k? ho?ch ngh? h?u ho?c chia s? l?i nhu?n, IRA, h?p ??ng b?o hi?m, v.v.

distributive share (partnership)

ph?n l?i ph?n ph?i (c?ng ty h?p danh)

dividend equivalent payments

thanh to¨¢n t??ng ???ng c? t?c

dividend income

thu nh?p c? t?c

dividends

c? t?c

division (administration)

ph¨°ng/ban (h¨¤nh ch¨¢nh)

divorce decree

ph¨¢n quy?t ly h?n

doing business as (DBA)

kinh doanh nh? (DBA)

domestic production activity

ho?t ??ng s?n xu?t n?i ??a

domestic partnership

c?ng ty h?p danh n?i ??a

donation

quy¨ºn g¨®p

double taxation

?¨¢nh thu? g?p ??i

download (information technology)

t?i xu?ng (c?ng ngh? th?ng tin)

draft

s¨¦c/l?nh phi?u

dual-status alien or dual resident alien

ngu?i n??c ngo¨¤i c¨® t¨¬nh tr?ng k¨¦p ho?c ng??i n??c ngo¨¤i c¨® t¨¬nh tr?ng c? tr¨² k¨¦p

dual-status return

t? khai co t¨¬nh tr?ng k¨¦p

dual-status taxpayer

ng??i ?¨®ng thu? c¨® t¨¬nh tr?ng k¨¦p

dual-status year

n?m c¨® t¨¬nh tr?ng k¨¦p

due diligence

l¨¤m tr¨°n tr?ng tr¨¢ch

dues (union)

l? ±è³ó¨ª (c?ng ?o¨¤n)

dwelling

n?i c? tr¨²

E

early distribution

ph?n ph?i s?m

earned income

thu nh?p ki?m ???c

earned income credit (EIC)

t¨ªn ?i?m thu nh?p ki?m ???c

earned income tax credit

t¨ªn thu? thu nh?p ki?m ???c

earned income test

th? th¨¢ch thu nh?p ki?m ???c

earning capacity

kh? n?ng ki?m ti?n

education credits

t¨ªn thu? gi¨¢o d?c

effectively connected income

thu nh?p k?t n?i h?u hi?u

e-file (efile)

e-file (khai thu? b?ng ?i?n t?)

elderly

ng??i gi¨¤, ng??i cao tu?i, b?c cao ni¨ºn

election worker

nh?n vi¨ºn b?u c?

Electronic Federal Tax Payment System (EFTPS)

H? th?ng Thanh to¨¢n thu? Li¨ºn bang b?ng ?i?n t?

electronic filing (e-file or efile)

n?p/khai b?ng ?i?n t? (e-file ho?c efile)

electronic filing identification number (EFIN)

m? s? n?p/khai thu? b?ng ?i?n t? (EFIN)

electronic funds withdrawal (EFW)

tr¨ªch ng?n ?i?n t? (EFW)

electronic report of tips

khai b¨¢o ti?n boa b?ng ?i?n t?

electronic return originator (ERO)

t? khai ?i?n c?a ng??i kh?i t?o (ERO)

electronic service

d?ch v? ?i?n t?

elementary school

tr??ng ti?u h?c

eligibility requirements

y¨ºu c?u ?? ?i?u ki?n

email

email, ?i?n th?, th? ?i?n t?

employee

nh?n vi¨ºn

employee benefits

quy?n l?i c?a nh?n vi¨ºn

employee retention credit

t¨ªn thu? duy tr¨¬ nh?n vi¨ºn

employee savings plan

k? ho?ch ti?t ki?m d¨¤nh cho nh?n vi¨ºn

employee tax

thu? nh?n vi¨ºn

employee¡¯s daily record of tips

s? ghi ti?n boa h¨¤ng ng¨¤y c?a nh?n vi¨ºn

employee¡¯s daily record of tips and report to the employer

s? ghi ti?n boa h¨¤ng ng¨¤y c?a nh?n vi¨ºn v¨¤ khai b¨¢o cho ch? lao ??ng

employee¡¯s report of tips to employer

khai b¨¢o ti?n boa c?a nh?n vi¨ºn g?i cho ch? lao ??ng

employer (adjective)

ch? lao ??ng

employer (noun)

ch? lao ??ng

employer health plan

ch??ng tr¨¬nh y t? c?a ch? lao ??ng

employer identification number (ElN)

m? s? thu? c?a ch? lao ??ng

employer tax

thu? c?a ch? lao ??ng

employer¡¯s supplemental tax guide

h??ng d?n thu? b? sung c?a ch? lao ??ng

employment agency

d?ch v? t¨¬m vi?c

employment agency fees

l? ±è³ó¨ª cho d?ch v? t¨¬m vi?c

employment related

li¨ºn quan t?i vi?c l¨¤m

employment taxes

thu? vi?c l¨¤m

enact

thi h¨¤nh, ban h¨¤nh

endowment

ti?n quy¨ºn t?ng

energy efficient home improvement credit

t¨ªn thu? c?i thi?n ²Ô³ó¨¤ c¨® hi?u qu? n?ng l??ng

enforced collection action

h¨¤nh ??ng th?c thi truy thu

enforcement of the law

th?c thi lu?t ph¨¢p

enrolled agent

??i di?n ?? ??ng k?

enter (data in a computer)

nh?p (d? ki?n v¨¤o m¨¢y vi t¨ªnh)

entertainment expenses

chi ±è³ó¨ª gi?i tr¨ª

entry (on a return)

m?c/tr??ng (tr¨ºn t? khai)

equitable relief

mi?n gi?m c?ng b?ng

equity (in property)

v?n s? h?u, gi¨¢ tr? t¨¤i s?n

escrow

k? qu?

escrow account

tr??ng m?c k? qu?

escrow funds

qu? b?o ch?ng

estate

di s?n

estate tax

thu? di s?n

estimated tax

thu? ??c t¨ªnh

estimated tax payments

thanh to¨¢n thu? ??c t¨ªnh

estimated useful life

th?i gian s? d?ng ??c t¨ªnh

examination (of a tax return)

ki?m tra(c?a m?t t? khai thu?)

excess contribution

?¨®ng g¨®p v??t m?c

excess gains

l?i nhu?n v??t m?c

exchange of like-kind property

trao ??i t¨¤i s?n c¨´ng lo?i

exchange visitor

kh¨¢ch trao ??i

exchange, trade (verb)

trao ??i, m?u d?ch (??ng t?)

excise taxes

thu? gi¨¢n thu

exclusion of income for bona fide residents

lo?i tr? thu nh?p cho c? d?n ch?n th?t

executor

ng??i thi h¨¤nh

exempt individual

c¨¢ nh?n ???c mi?n

exemption

mi?n

exemption certificate number

s? ch?ng nh?n mi?n

exemption from withholding

mi?n kh?u l?u

exemptions, standard deduction, and filing information

mi?n tr?, kh?u tr? ti¨ºu chu?n, v¨¤ th?ng tin khai thu?

expatriation tax

thu? t? b? qu?c t?ch

experience rate

s? ?¨¢nh gi¨¢ b?ng kinh nghi?m

expire

h?t h?n; ?¨¢o h?n

extended active duty

th?i gian t?i ng? ???c gia h?n

F

face value

gi¨¢ tr? ghi tr¨ºn gi?y, m?nh gi¨¢

failure to deposit

kh?ng k? th¨¢c

failure to file penalty

h¨¬nh ph?t do kh?ng khai thu?

failure to pay penalty

h¨¬nh ph?t do kh?ng tr?

fair market value (FMV)

gi¨¢ th? tr??ng (FMV)

fair rental price

gi¨¢ thu¨º h?p l?

fair rental value

gi¨¢ thu¨º h?p l?

family size

s? ng??i trong gia ?¨¬nh

farm

n?ng tr?i; n?ng trang; ?i?n trang

farm income

thu nh?p t? n?ng tr?i

farm operator

ng??i ?i?u h¨¤nh n?ng tr?i

farm worker

ng??i l¨¤m vi?c trong n?ng tr?i

farmer

n?ng gia; n?ng d?n

farming

n?ng nghi?p

fax

?i?n th? g?i qua m¨¢y fax

Federal District Court

T¨°a ¨¢n Qu?n Li¨ºn bang

Federal Employees Health Benefit Program

Ch??ng tr¨¬nh Quy?n l?i Y t? Nh?n vi¨ºn Li¨ºn bang

federal income tax return

t? khai thu? thu nh?p li¨ºn bang

Federal Insurance Contributions Act (FICA)

??o lu?t ?¨®ng g¨®p b?o hi?m li¨ºn bang (FICA)

Federal Payment Levy Program (FPLP)

Ch??ng tr¨¬nh Thanh to¨¢n ¨¢p thu? Li¨ºn bang (FPLP)

federal tax lien

quy?n l?u gi?

federal tax on special fuels

thu? li¨ºn bang tr¨ºn nhi¨ºn li?u ??c bi?t

federal taxes

thu? li¨ºn bang

Federal Trade Commission (FTC)

?y ban Th??ng m?i Li¨ºn bang (FTC)

Federal Unemployment Tax Act (FUTA)

??o lu?t Thu? th?t nghi?p li¨ºn bang (FUTA)

Federal Unemployment Trust Fund

Qu? T¨ªn th¨¢c th?t nghi?p li¨ºn bang

federal use tax on civil aircraft

thu? s? d?ng li¨ºn bang ??i v?i m¨¢y bay d?n d?ng

feedback

nh?n x¨¦t

fees

±è³ó¨ª

fellowship

tr? c?p nghi¨ºn c?u

fiat currency

ti?n ph¨¢p ??nh

field examination (audit)

ki?m tra th?c ??a (ki?m x¨¦t)

file a tax return

n?p m?t t? khai thu?

file jointly

khai thu? chung

file separately

khai thu? ri¨ºng

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

n?p t? khai c?a b?n v¨¤o ho?c tr??c (th¨¢ng, ng¨¤y, n?m)

filing of return

vi?c khai/n?p t? khai thu?

filing status

t? c¨¢ch khai thu?

finance charge

l? ±è³ó¨ª t¨¤i v?

financial analysis

ph?n t¨ªch t¨¤i ch¨¢nh

Financial Crimes Enforcement Network (FinCEN)

H? th?ng Th?c thi t?i ph?m t¨¤i ch¨ªnh (FINCEN)

financial institution

c? quan t¨¤i ch¨ªnh

financial statement

b?n t??ng tr¨¬nh t¨¤i ch¨¢nh

financially disabled

kh?ng c¨® kh? n?ng t¨¤i ch¨¢nh

fine (noun)

ti?n ph?t

first-time homebuyer credit

t¨ªn thu? cho ng??i mua ²Ô³ó¨¤ l?n ??u

fiscal year

n?m t¨¤i ch¨¢nh

fishing income

thu nh?p t? ngh?/vi?c ?¨¢nh c¨¢

fixing-up expenses

chi ±è³ó¨ª s?a ch?a

flexible-benefits plan

k? ho?ch quy?n l?i linh ho?t

flexible-spending plan

k? ho?ch chi ti¨ºu linh ho?t

flow-through entity

th?c th? truy?n qua

follow up

theo s¨¢t

food stamps

phi?u tr? c?p th?c ph?m

for your records

?? l?u l?i trong h? s? c?a b?n

foreclosure (mortgage)

t?ch bi¨ºn (vay th? ch?p)

foreign account

t¨¤i kho?n ? n??c ngo¨¤i

foreign assets

t¨¤i s?n ? n??c ngo¨¤i

foreign currency

ti?n t? n??c ngo¨¤i

foreign earned income

thu nh?p ki?m ???c ? n??c ngo¨¤i

foreign earned income exclusion

lo?i tr? thu nh?p ki?m ???c ? n??c ngo¨¤i

foreign employee

nh?n vi¨ºn n??c ngo¨¤i

foreign financial asset

t¨¤i s?n t¨¤i ch¨ªnh ? n??c ngo¨¤i

foreign government

ch¨ªnh ph? n??c ngo¨¤i

foreign housing deduction

kh?u tr? chi ±è³ó¨ª ²Ô³ó¨¤ ? n??c ngo¨¤i

foreign tax

thu? n??c ngo¨¤i

foreign tax credit

t¨ªn thu? n??c ngo¨¤i

foreign travel

du l?ch n??c ngo¨¤i

form

m?u ??n

form letter

th? m?u

forms:

c¨¢c m?u ??n

1040 U.S. Individual Income Tax Return

1040 T? khai thu? thu nh?p Hoa K? cho C¨¢ nh?n

1040-ES Estimated Tax for Individuals

1040-ES Thu? ??c t¨ªnh cho C¨¢ nh?n

1040¨CNR U.S. Nonresident Alien Income Tax Return

1040-NR T? khai thu? thu nh?p Hoa K? cho Ng??i n??c ngo¨¤i t?m tr¨²

2290 Heavy Highway Vehicle Use Tax Return

2290 T? khai thu? s? d?ng cho Xe ???ng cao t?c h?ng n?ng

2848 Power of Attorney and Declaration of Representative

2848 Gi?y ?y quy?n v¨¤ tuy¨ºn b? c?a Ng??i ??i di?n

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

8300 Khai b¨¢o c¨¢c kho?n thanh to¨¢n b?ng ti?n m?t tr¨ºn $10.000 nh?n ???c trong m?t ho?t ??ng th??ng m?i ho?c kinh doanh

8849 Claim for Refund of Excise Taxes

8849 Y¨ºu c?u ho¨¤n thu? gi¨¢n thu

940 Employer¡¯s Annual Federal Unemployment Tax Return

940 T? khai thu? th?t nghi?p Li¨ºn bang (FUTA) h¨¤ng n?m c?a Ch? lao ??ng

941 Employer¡¯s Quarterly Federal Tax Return

941 T? khai thu? Li¨ºn bang h¨¤ng qu? c?a Ch? lao ??ng

943 Employer¡¯s Annual Tax Return for Agricultural Employees

943 T? khai thu? Li¨ºn bang h¨¤ng n?m c?a Ch? lao ??ng d¨¤nh cho Nh?n vi¨ºn n?ng nghi?p

Schedule A (Form 1040)

B?ng A (M?u 1040)

Schedule H (Form 1040) Household Employment Taxes

B?ng H (M?u 1040) Thu? vi?c l¨¤m t?i gia

SS-4 Application for Employer Identification Number

SS-4 ??n xin c?p M? s? thu? c?a Ch? lao ??ng

SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding

SS-8 X¨¢c ??nh t¨¬nh tr?ng lao ??ng cho m?c ?¨ªch kh?u l?u thu? vi?c l¨¤m v¨¤ thu? thu nh?p li¨ºn bang

W-2 Wage and Tax Statement

W-2 B¨¢o c¨¢o Ti?n l??ng v¨¤ thu?

W-3 Transmittal of Wage and Tax Statements

W-3 Chuy?n ph¨¢t B¨¢o c¨¢o Ti?n l??ng v¨¤ thu?

W-3c Transmittal of Corrected Wage and Tax Statements

W-3c Chuy?n ph¨¢t B¨¢o c¨¢o Ti?n l??ng v¨¤ thu? ?? s?a

W-4 Employee¡¯s Withholding Certificate

W-4 Ch?ng nh?n Kh?u l?u thu? c?a Nh?n vi¨ºn

W-4P Withholding Certificate for Periodic Pension or Annuity Payments

W-4P Ch?ng nh?n Kh?u l?u cho thanh to¨¢n l??ng h?u ??nh k? ho?c ni¨ºn ki¨ºm

W-7 Application for IRS Individual Taxpayer Identification Number

W-7 ??n xin c?p M? s? thu? C¨¢ nh?n c?a IRS

W-9 Request for Taxpayer Identification Number and Certification

W-9 Y¨ºu c?u M? s? thu? v¨¤ ch?ng nh?n

foster child

con nu?i t?m

founder (of a trust)

ng??i s¨¢ng l?p (qu? t¨ªn th¨¢c)

franchise

??c quy?n kinh doanh

franchise tax

thu? ??c quy?n kinh doanh

Free File

Free File (khai thu? mi?n ±è³ó¨ª)

fringe benefits

ph? c?p

frivolous tax return

t? khai thu? ph¨´ phi?m

full-time employee

nh?n vi¨ºn to¨¤n th?i gian

full-time student

h?c sinh/sinh vi¨ºn to¨¤n th?i gian

full-time work

l¨¤m vi?c to¨¤n gi?

furnace (heating unit)

l¨° s??i (b? ph?n s??i)

G

gainful employee

nh?n vi¨ºn h?u ¨ªch

gainful employment

vi?c l¨¤m h?u ¨ªch

gambling winnings

ti?n th?ng c??c

garnishments

sai ¨¢p

general partner

th¨¤nh vi¨ºn t?ng qu?n

generation-skipping transfer

chuy?n ti?p b? qua th? h?

geographical basis

c? s? ??a l?

geothermal well

gi?ng n??c n¨®ng

gift

qu¨¤ t?ng

gift tax

thu? qu¨¤ t?ng

golden parachute agreement

th?a thu?n d¨´ v¨¤ng

goodwill

uy t¨ªn (c?a m?t c?ng ty)

governing instrument

c?ng c? qu?n l?

grace period

th?i gian tri?n h?n

grant (noun)

tr? c?p (danh t?)

grantor (of a trust)

ng??i ?y th¨¢c (c?a qu? t¨ªn th¨¢c)

green card

th? xanh

green card test

th? th¨¢ch th? xanh

gross income

t?ng thu nh?p

gross proceeds

t?ng s? ti?n thu ???c

gross profit

t?ng l?i nhu?n

gross receipts

t?ng doanh thu

group health plan

ch??ng tr¨¬nh s?c kh?e theo nh¨®m

group life insurance

b?o hi?m nh?n th? theo nh¨®m

group-term life insurance

b?o hi?m nh?n th? theo nh¨®m c¨® k? h?n

guarantee of indebtedness

??m b?o n?

guaranteed issue

ph¨¢t h¨¤nh (ch?ng kho¨¢n) c¨® b?o ??m

guardian

ng??i gi¨¢m h?

H

halfway house

²Ô³ó¨¤ chuy?n ti?p

handicapped

khuy?t t?t; t¨¤n t?t

handout

ph¨¢t, cho kh?ng

hard fork (digital assets)

chia nh¨¢nh c?ng (t¨¤i s?n ?i?n t?)

hardship case

ho¨¤n c?nh kh¨® kh?n

head of household

ch? gia ?¨¬nh

health benefits

l?i ¨ªch s?c kh?e

health care

ch?m s¨®c s?c kh?e

health coverage

b?o hi?m s?c kh?e

health coverage exemption

mi?n b?o hi?m s?c kh?e

health coverage tax credit (HCTC)

t¨ªn thu? b?o hi?m s?c kh?e (HCTC)

health insurance

b?o hi?m s?c kh?e

health insurance marketplace

th? tr??ng b?o hi?m s?c kh?e

health insurance policy

ch¨ªnh s¨¢ch b?o hi?m s?c kh?e

hearing aid

m¨¢y tr? th¨ªnh

hearing impaired

b? l?ng tai

heavy highway vehicle use tax return

t? khai thu? s? d?ng cho xe ???ng cao t?c h?ng n?ng

high school

tr??ng trung h?c

highway use tax

thu? s? d?ng ???ng cao t?c

hobby loss

l? c?a s? th¨ªch

holder

ng??i mang th?; ng??i c?m gi?y t?

holder of record

ng??i gi? s? s¨¢ch/h? s?

holding period

th?i k? n?m gi? ch? quy?n

holiday

ng¨¤y ngh?; ng¨¤y l?

home

²Ô³ó¨¤

Home Affordable Modification Program (HAMP)

Ch??ng tr¨¬nh ?i?u ch?nh ²Ô³ó¨¤ ? gi¨¢ ph?i ch?ng (HAMP)

home energy audit

t¨ªn thu? n?ng l??ng gia d?ng

home loan

ti?n vay mua ²Ô³ó¨¤

homeland security

an ninh n?i ??a

homepage (information technology)

trang ²Ô³ó¨¤ (c?ng ngh? th?ng tin)

homeworker

ng??i l¨¤m vi?c t?i ²Ô³ó¨¤

hospital insurance benefits tax (Medicare)

thu? b?o hi?m quy?n l?i b?nh vi?n (Medicare)

houseboat

²Ô³ó¨¤ tr¨ºn thuy?n

household

h? gia ?¨¬nh

household appliances

?? gia d?ng

household employer¡¯s tax guide

h??ng d?n thu? cho ch? lao ??ng t?i gia

household employment taxes

thu? vi?c l¨¤m t?i gia

household income

thu nh?p c?a h? gia ?¨¬nh

housewife

n?i tr?

housing allowance

tr? c?p ²Ô³ó¨¤ ?

I

identity protection personal identification number (IP PIN)

m? s? c¨¢ nh?n b?o v? danh t¨ªnh (IP PIN)

Identity Protection Specialized Unit (IPSU)

??n v? ??c bi?t B?o v? danh t¨ªnh (IPSU)

identity theft

tr?m c?p danh t¨ªnh

immigrant status

t¨¬nh tr?ng nh?p c?

immigration status

t¨¬nh tr?ng di tr¨²

impose a tax

?¨¢nh thu?

income

thu nh?p

income averaging

thu nh?p b¨¬nh qu?n

income from sources outside the U.S.

thu nh?p t? c¨¢c ngu?n b¨ºn ngo¨¤i Hoa K?

income statement

b¨¢o c¨¢o thu nh?p

income subject to tax (taxable income)

thu nh?p ch?u thu? (thu nh?p ch?u thu?)

income tax

thu? thu nh?p

income-producing property

t¨¤i s?n t?o thu nh?p

income-splitting

t¨¢ch ri¨ºng thu nh?p

incur (a penalty)

ch?u (ph?t); b? ph?t

incur (expense)

x?y ra, ph¨¢t sinh (chi ±è³ó¨ª)

incur (obligation)

ch?u (tr¨¢ch nhi?m); m?c ph?i, g¨¢nh ch?u

independent contractor

th?u kho¨¢n ??c l?p

individual estimated tax

thu? ??c t¨ªnh cho c¨¢ nh?n

individual income

thu nh?p c¨¢ nh?n

individual income tax

thu? thu nh?p c¨¢ nh?n

individual retirement account

t¨¤i kho?n h?u tr¨ª c¨¢ nh?n

individual retirement arrangement (IRA)

qu? h?u tr¨ª c¨¢ nh?n (IRA)

information return

t? khai th?ng tin

information to claim certain credits after disallowance

th?ng tin ?? y¨ºu c?u m?t s? t¨ªn thu? sau khi kh?ng ???c ph¨¦p

inheritance

th?a h??ng

inheritance tax

thu? th?a h??ng

initial markup

m?c bi¨ºn l?i ban ??u

injured spouse claim

y¨ºu c?u c?a ng??i v?/ch?ng b? t?n h?i

injury

th??ng t¨ªch; s? th??ng t?n

in-law

th?ng gia

innocent spouse

v?/ch?ng v? can

innocent spouse relief

mi?n gi?m d¨¤nh cho ng??i v?/ch?ng v? can

input

nh?p li?u, ??u v¨¤o

insolvency

v? n?

installment

tr? g¨®p

installment agreement

th?a thu?n tr? g¨®p

insulation

s? t¨¢ch ri¨ºng/v?t li?u c¨¢ch ly

insurance broker

ng??i m?i gi?i b?o hi?m

intangible assets

t¨¤i s?n v? h¨¬nh

Interactive Tax Assistant (ITA)

Tr? l? thu? t??ng t¨¢c (ITA)

interest

ti?n l?i, l?i

interest (in a partnership)

quy?n l?i (trong c?ng ty h?p danh)

interest holder (in property)

ng??i c¨® quy?n l?i (trong t¨¤i s?n)

interest income

thu nh?p t? l?i

interest rate

l?i su?t

Internal Revenue Bulletin

B?n tin Thu? v?

Internal Revenue Code (IRC)

B? Lu?t Thu? v? (IRC)

Internal Revenue Service (IRS)

S? Thu? v? (IRS)

international social security agreement

hi?p ??nh an sinh x? h?i qu?c t?

inventory

h¨¤ng t?n kho

investment income

thu nh?p ??u t?

investment tax credit

t¨ªn thu? cho ??u t?

investors

²Ô³ó¨¤ ??u t?

invoice

h¨®a ??n

involuntary conversion

s? chuy?n ??i kh?ng t? nguy?n

IRS Independent Office of Appeals

V?n ph¨°ng Khi?u n?i ??c l?p c?a IRS

IRS individual taxpayer identification number (ITIN)

m? s? thu? c¨¢ nh?n c?a IRS (ITIN)

issue (a check)

ph¨¢t h¨¤nh (s¨¦c)

issuer

ng??i ph¨¢t h¨¤nh

item

kho?n; ?i?u kho?n; m?c

itemize

li?t k¨º t?ng kho?n

itemized deductions

kh?u tr? t?ng kho?n

items of tax preference

c¨¢c ?i?u kho?n ???c h??ng quy ch? ?u ??i thu?

itinerant

ng??i l?u ??ng

J

jeopardy assessment

nguy c? ??nh m?c

joint account

t¨¤i kho?n chung

joint and several (tax) liability

kho?n n? (thu?) chung v¨¤ c¨¢ nh?n

joint and survivor annuity

ni¨ºn kim chung v¨¤ ng??i c¨°n l?i

joint return

khai thu? chung

joint return test

th? th¨¢ch khai thu? chung

joint tenancy

s? h?u chung

joint venture

li¨ºn doanh

journeyworker

ng??i l¨¤nh ngh?

junior high school

tr??ng trung h?c ph? th?ng c?p 2

juror

b?i th?m vi¨ºn

jury

b?i th?m ?o¨¤n

jury duty

nhi?m v? b?i th?m

K

keep records

l?u gi? gi?y t?/h? s?

Keogh Retirement Plan

Ch??ng tr¨¬nh h?u tr¨ª Keogh

kickback

ti?n lo l¨®t, h?i l?

kind of tax

lo?i thu?

L

landlord

ch? cho thu¨º ²Ô³ó¨¤, ch? ??t

late filing penalty

h¨¬nh ph?t do khai thu? tr? h?n

late payment penalty

h¨¬nh ph?t do tr? thu? tr? h?n

later alternate valuation

??nh gi¨¢ thay th? sau

law enforcement officer

vi¨ºn ch?c thi h¨¤nh lu?t ph¨¢p

law enforcement personnel

nh?n vi¨ºn thi h¨¤nh lu?t ph¨¢p

layoff

vi?c sa th?i, h¨¤nh ??ng cho th?i vi?c

lease

thu¨º m??n

leasehold improvements

s? c?i thi?n thu¨º m??n

lease-sale

b¨¢n theo h?p ??ng thu¨º m??n

leasing of

cho thu¨º

legal expenses (for services of an attorney)

chi ±è³ó¨ª ph¨¢p l? (cho c¨¢c d?ch v? c?a lu?t s?)

legal permanent resident

th??ng tr¨² nh?n h?p ph¨¢p

legal person

ph¨¢p nh?n

legal services plan

k? ho?ch d?ch v? ph¨¢p l?

lender

ng??i cho vay ti?n

lessee, tenant

ng??i thu¨º m??n

lessor

ch? cho thu¨º

letterhead

??u th?, ??u c¨¢c v?n b?n

levy (noun)

s? thu, thu ???c

levy (verb))

sai ¨¢p (??ng t?)

levy on wages

sai ¨¢p ti?n l??ng

levy release

gi?i tr? sai ¨¢p

liabilities

n? ph?i tr?

lien

l?u gi?

life annuity

ni¨ºn kim tr?n ??i

life insurance policy

h?p ??ng b?o hi?m nh?n th?

lifetime learning credit

t¨ªn thu? h?c t?p tr?n ??i

limited distribution

gi?i h?n ph?n ph?i

Limited Liability Company (LLC)

C?ng ty Tr¨¢ch nhi?m h?u h?n (LLC)

limited partnership

c?ng ty h?p danh gi?i h?n

listed property

t¨¤i s?n ni¨ºm y?t

living trust

qu? t¨ªn th¨¢c s?ng

loan origination fees

±è³ó¨ª kh?i t?o kho?n vay

lobbying expenses

chi ±è³ó¨ª v?n ??ng h¨¤nh lang

lockout

kh¨®a x??ng

long-term

d¨¤i h?n

long-term resident

c? d?n d¨¤i h?n

lookback period

th?i k? ki?m l?i

loss of income

th?t tho¨¢t thu nh?p

low income

thu nh?p th?p

Low Income Taxpayer Clinics (LITC)

Trung t?m cho Ng??i ?¨®ng thu? c¨® thu nh?p th?p

low-income taxpayer

ng??i ?¨®ng thu? c¨® thu nh?p th?p

lump sum

tr?/nh?n m?t l?n

M

maintenance (buildings)

b?o tr¨¬(c¨¢c to¨¤ ²Ô³ó¨¤ cao ?c)

maintenance (of a household)

duy tr¨¬ (c? gia ?¨¬nh)

make payable to

tr? cho

marginal cost

chi ±è³ó¨ª c?n bi¨ºn

marginal revenue

thu nh?p c?n bi¨ºn

marginal tax rate

thu? su?t c?n bi¨ºn

marketplace (ACA-related)

th? tr??ng (li¨ºn quan ??n ACA)

mark-up; markup (profit)

bi¨ºn l?i (l?i nhu?n)

mark-to-market tax

thu? ??nh theo th? gi¨¢

marriage certificate

ch?ng th? h?n th¨²

married

l?p gia ?¨¬nh

master¡¯s degree in

b?ng th?c s? v? khoa/ng¨¤nh

math error

l?i to¨¢n h?c

Medicaid

Medicaid

Medicaid waiver payments

Kho?n thanh to¨¢n mi?n Medicaid

Medical Assistance Program

Ch??ng tr¨¬nh h? tr? Y t?

medical expenses

chi ±è³ó¨ª y t?

medical insurance benefits

l?i ¨ªch b?o hi?m y t?

medical insurance premiums

b?o ±è³ó¨ª b?o hi?m y t?

Medicare

Medicare

merger

h?p nh?t

meter

m¨¢y ?o; d?ng c? ?? ?o

middle school

tr??ng trung h?c c? s?

migrant worker

c?ng nh?n di tr¨²

mileage rate

m?c v?n ±è³ó¨ª t¨ªnh theo d?m ???ng ?i

military differential pay

ti?n tr? ch¨ºnh l?ch cho qu?n ??i

minimum essential coverage (MEC)

b?o hi?m t?i thi?u c?n thi?t (MEC)

minimum payment

s? ti?n t?i thi?u ph?i tr?

minimum wage

m?c l??ng t?i thi?u

mining (digital assets)

?¨¤o (t¨¤i s?n ?i?n t?)

mining activities

ho?t ??ng ?¨¤o

miscellaneous expenses

c¨¢c chi ±è³ó¨ª h?n h?p

mobile home

²Ô³ó¨¤ ? di ??ng

modified accelerated cost recovery system (MACRS)

h? th?ng ph?c h?i chi ±è³ó¨ª t?ng t?c ?? s?a ??i (MACRS)

modified adjusted gross income (MAGI)

t?ng thu nh?p ???c ?i?u ch?nh ?? s?a ??i

money order

l?nh phi?u

monthly payments

ti?n tr? h¨¤ng th¨¢ng

mortgage

n? vay mua ²Ô³ó¨¤

mortgage interest

l?i c?a n? vay mua ²Ô³ó¨¤

mortgagee

n?i cho vay n? mua ²Ô³ó¨¤

mortgagor

ng??i vay n? mua ²Ô³ó¨¤

motor home

²Ô³ó¨¤ c¨® ??ng c?

moving expenses

chi ±è³ó¨ª d?n ²Ô³ó¨¤

multilevel marketing

ti?p th? ?a c?p

multinational corporation

c?ng ty ?a qu?c gia

multiple support

tr? c?p ?a ph??ng

mutual fund

qu? t??ng h?

N

national (citizenship)

qu?c d?n(qu?c t?ch)

National Housing Act

??o lu?t Nh¨¤ ? Qu?c gia

natural disaster

thi¨ºn tai

natural person

ng??i t? nhi¨ºn

naturalized citizen

c?ng d?n ?? ???c nh?p t?ch

negligence penalty

h¨¬nh ph?t do so su?t

net earnings

thu nh?p r¨°ng

net earnings from self-employment

thu nh?p r¨°ng t? c?ng vi?c t? kinh doanh

net income

thu nh?p r¨°ng

net investment income tax (NIIT)

thu? thu nh?p ??u t? r¨°ng (NIIT)

net operating loss

l? r¨°ng t? ho?t ??ng

net operating loss carryback (or carryforward)

l? r¨°ng t? ho?t ??ng ???c chuy?n l¨´i (chuy?n ti?p)

net profit

l?i r¨°ng

net receipts

kho?n thu r¨°ng

net sales

doanh s? r¨°ng

net tax liability

n? thu? r¨°ng

newsletter fund

qu? th? th?ng tin

nominal value

gi¨¢ tr? t??ng tr?ng

nominee

ng??i ???c ch? ??nh

nonaccountable plan

k? ho?ch kh?ng tr¨¢ch nhi?m

noncustodial parent

cha m? kh?ng gi¨¢m h?

nondeductible

kh?ng kh?u tr? ???c

nondividend distribution

ph?n ph?i phi c? t?c

non-employee; nonemployee

kh?ng ph?i nh?n vi¨ºn

nonemployee compensation

th¨´ lao cho ng??i kh?ng ph?i nh?n vi¨ºn

non-fungible token

token ??c nh?t

nonrefundable credits

t¨ªn thu? kh?ng ho¨¤n l?i ???c

nonresident alien

ng??i n??c ngo¨¤i t?m tr¨²

nonstatutory stock option

quy?n mua c? phi?u kh?ng theo lu?t ??nh

non-streamlined installment agreement

th?a thu?n tr? g¨®p kh?ng tinh gi?m

nonwork day

ng¨¤y kh?ng l¨¤m vi?c

North American Free Trade Agreement (NAFTA)

Hi?p ??nh Th??ng m?i t? do B?c M? (NAFTA)

North Atlantic Treary Organization (NATO)

T? ch?c Hi?p ??c B?c ??i T?y D??ng (NATO)

notarized documents

t¨¤i li?u ???c c?ng ch?ng

notary public

c?ng ch?ng vi¨ºn

note

phi?u, tr¨¢i phi?u, ng?n phi?u

notice

th?ng b¨¢o

notice of levy

th?ng b¨¢o ¨¢p thu?

nursing care

ch?m s¨®c ?i?u d??ng

nursing home

²Ô³ó¨¤ d??ng l?o

O

obsolescence

s? l?i th?i; t¨ªnh l?i th?i

offer in compromise

?? ngh? ???c th?a hi?p

office examination (audit)

ki?m tra t?i v?n ph¨°ng (ki?m x¨¦t)

Office of Chief Counsel

V?n ph¨°ng C? v?n tr??ng

offset (a debt with a tax refund)

b¨´ tr? (m?t kho?n n? v?i ti?n ho¨¤n thu?)

old age pension

ti?n h?u cho tu?i gi¨¤

online payment

thanh to¨¢n tr?c tuy?n

Online Payment Agreement (OPA) Application

??n xin Th?a thu?n thanh to¨¢n tr?c tuy?n (OPA)

on-the-job training course

l?p hu?n luy?n th?c h¨¤nh c?ng vi?c

operating cost

chi ±è³ó¨ª ?i?u h¨¤nh

optional mileage allowance

t¨´y ch?n v?n ±è³ó¨ª cho ph¨¦p

optional tax

thu? t¨´y ch?n

ordinary and necessary

c?n thi?t theo th?ng l?

original issue discount (OID)

gi?m gi¨¢ ph¨¢t h¨¤nh g?c (OID)

out-of-pocket (actual) expenses

chi ±è³ó¨ª (th?c t?) t? ti?n t¨²i

outside salesperson

ng??i b¨¢n h¨¤ng ngo¨¤i c?ng ty

overpayment

thanh to¨¢n th?a

owner/co-owner

ch? nh?n/??ng ch? nh?n

P

paid preparer

ng??i khai thu? ???c tr? ti?n

Paperwork Reduction Act

??o lu?t Gi?m gi?y t?

parent company

c?ng ty m?

partner

th¨¤nh vi¨ºn

partnership

c?ng ty h?p danh

partnership interest

l?i ¨ªch c?a h?p danh

part-time employee

nh?n vi¨ºn b¨¢n th?i gian

part-time student

sinh vi¨ºn/h?c sinh b¨¢n th?i gian

part-time work

l¨¤m vi?c b¨¢n th?i gian

passive activity loss

l? c?a ho?t ??ng th? ??ng

pass-through entity; passthrough entity

th?c th? truy?n qua

password

m?t m?

patronage dividends

c? t?c b?o tr?

pay period

chu k? tr? l??ng

pay stub

c¨´i l??ng

pay-as-you-go system

h? th?ng tr? ngay

payee

ng??i ???c tr? ti?n

payer

ng??i tr? ti?n

paymaster

nh?n vi¨ºn ph¨¢t l??ng

payment

thanh to¨¢n

payment plan

k? ho?ch thanh to¨¢n

payment voucher

phi?u thanh to¨¢n

payroll

ti?n l??ng

payroll service provider

²Ô³ó¨¤ cung c?p d?ch v? ti?n l??ng

penalty

h¨¬nh ph?t, ti?n ph?t

penalty for premature withdrawal

h¨¬nh ph?t do r¨²t ti?n tr??c th?i h?n quy ??nh

penalty for underpayment

h¨¬nh ph?t do thanh to¨¢n thi?u

penalty for underpayment of estimated tax

h¨¬nh ph?t do thanh to¨¢n thi?u thu? ??c t¨ªnh

pension

h?u b?ng; ti?n h?u, l??ng h?u

Pension Benefit Guaranty Corporation (PBGC)

C?ng ty B?o l?nh Ph¨²c l?i H?u tr¨ª (PBGC)

pension plan

k? ho?ch h?u b?ng

per capita

b¨¬nh qu?n ??u ng??i

per diem

c?ng t¨¢c ±è³ó¨ª

periodic payments

thanh to¨¢n ??nh k?

permanent resident

th??ng tr¨² nh?n

permanently and totally disabled

t¨¤n t?t to¨¤n ph?n v¨¤ v?nh vi?n

personal exemptions

mi?n gi?m c¨¢ nh?n

personal expenses

chi ±è³ó¨ª c¨¢ nh?n

personal holding company

c?ng ty c? ph?n c¨¢ nh?n

personal property (vs. business)

t¨¤i s?n c¨¢ nh?n (??i l?p v?i doanh nghi?p)

personal property (vs. real estate)

t¨¤i s?n c¨¢ nh?n (??i l?p v?i b?t ??ng s?n)

personal property tax

thu? t¨¤i s?n c¨¢ nh?n

personal service income

thu nh?p t? d?ch v? c¨¢ nh?n

personal services

c¨¢c d?ch v? c¨¢ nh?n

personal use property

t¨¤i s?n s? d?ng b?i c¨¢ nh?n

personally identifiable information (PII)

th?ng tin nh?n di?n c¨¢ nh?n (PII)

petitioner

ng??i ??ng ??n, ???ng ??n

phaseout (of exemption)

s? gi?m d?n/m?t d?n (c?a mi?n tr?)

phishing

m?i ch¨¤i

piecework

vi?c l¨¤m kho¨¢n

Plain Writing Act

??o lu?t Vi?t ??n gi?n

plan year

n?m c?a k? ho?ch

plug-in electric drive motor vehicle credit

t¨ªn thu? xe ??ng c? ?i?n c?m s?c

plug-in electric vehicle credit

t¨ªn thu? xe ?i?n c?m s?c

PO box

H?p th?

portfolio interest

l?i t? danh m?c ??u t?

postal money order

l?nh phi?u c?a b?u ?i?n

potential eligible individual

c¨¢ nh?n ?? ?i?u ki?n ti?m n?ng

power of attorney

gi?y ?y quy?n

pre-addressed envelope

phong b¨¬ c¨® ghi s?n ??a ch? c?a ng??i nh?n

pre-existing exclusions

c¨¢c kho?n kh?u tr? ?? c¨® s?n t? tr??c

prefabricated

ti?n ch?; gi? t?o, kh?ng th?t

premature withdrawal

r¨²t ti?n tr??c k? h?n

premium

b?o ±è³ó¨ª/±è³ó¨ª

premium tax credit (PTC)

t¨ªn thu? b?o ±è³ó¨ª (PTC)

prepaid income

thu nh?p ???c ?ng tr??c

preparer tax identification number (PTIN)

m? s? thu? c?a ng??i khai thu? (PTIN)

prepayment penalty

h¨¬nh ph?t do tr? ti?n tr??c th?i h?n

prevailing wage and apprenticenship requirements

c¨¢c y¨ºu c?u v? l??ng hi?n h¨¤nh v¨¤ h?c ngh?

Presidential Election Campaign Fund

Qu? V?n ??ng b?u c? T?ng th?ng

pretax

tr??c thu?

principal (contract)

ng??i ch? ch¨ªnh th?c (h?p ??ng)

principal place of abode

n?i ? ch¨ªnh

principal place of business

tr? s? ch¨ªnh c?a m?t c? s? kinh doanh

Privacy Act

??o lu?t v? Quy?n ri¨ºng t?

private foundation

qu? t? nh?n

private industry

c?ng nghi?p t? nh?n

prize (prizes and awards)

gi?i th??ng (gi?i th??ng v¨¤ ph?n th??ng)

professional preparer

ng??i khai thu? chuy¨ºn nghi?p

profit

l?i; l?i; l?i nhu?n

profit and loss statement

b¨¢o c¨¢o l?i v¨¤ l?

profit-seeking activity

ho?t ??ng sinh l?i

profit-sharing plan

k? ho?ch chia l?i

promissory note

phi?u h?a tr? ti?n, gi?y kh?t n?

proof of credit (for credit rating purposes)

ch?ng minh t¨ªn d?ng (?? x?p h?ng t¨ªn d?ng)

property tax

thu? t¨¤i s?n

provider of medical care

ng??i cung ?ng/c?p d?ch v? y t?

public law

c?ng lu?t

public retirement system

h? th?ng h?u tr¨ª c?ng c?ng

public utility

ti?n ¨ªch c?ng c?ng

punitive damages

b?i th??ng tr?ng ph?t

Q

qualified

?? ?i?u ki?n, ?? ti¨ºu chu?n

qualified business income deduction

kh?u tr? thu nh?p kinh doanh ?? ?i?u ki?n

qualified disability trust

qu? t¨ªn th¨¢c khuy?t t?t ?? ?i?u ki?n

qualified educational expenses

chi ±è³ó¨ª gi¨¢o d?c ?? ?i?u ki?n

qualified health coverage

b?o hi?m s?c kh?e ?? ?i?u ki?n

qualified health plan

ch??ng tr¨¬nh s?c kh?e ?? ?i?u ki?n

qualified investment entity

th?c th? ??u t? ?? ?i?u ki?n

qualified plan

ch??ng tr¨¬nh ?? ?i?u ki?n

qualified reservist distributions

ph?n ph?i ?? ?i?u ki?n cho l¨ªnh d? b?

qualified retirement plan

k? ho?ch h?u tr¨ª ?? ?i?u ki?n

qualified terminable interest property (QTIP) trust

qu? t¨ªn th¨¢c t¨¤i s?n c¨® l?i su?t c¨® th? ch?m d?t ?? ?i?u ki?n (QTIP)

qualify

h?i ?? ?i?u ki?n; ?? ti¨ºu chu?n

qualifying child

tr? ?? ?i?u ki?n

qualifying relative

ng??i th?n ?? ?i?u ki?n

qualifying surviving spouse

v?/ch?ng c¨°n l?i ?? ?i?u ki?n

qualifying widow(er)

ng??i g¨®a v?/ch?ng ?? ?i?u ki?n

R

railroad retirement

h?u tr¨ª ???ng s?t

Railroad Retirement Tax Act (RRTA)

??o lu?t Thu? h?u tr¨ª ???ng s?t (RRTA)

rate

t? l?

real currency

ti?n th?t

real estate

b?t ??ng s?n

real estate investment

??u t? b?t ??ng s?n

real estate investment trust (REIT)

qu? t¨ªn th¨¢c ??u t? b?t ??ng s?n (REIT)

real estate mortgage investment conduit (REMIC)

k¨ºnh ??u t? th? ch?p b?t ??ng s?n (REMIC)

real estate tax

thu? b?t ??ng s?n

realized gain

l?i nhu?n th?c nh?n

reasonable cause

nguy¨ºn nh?n/l? do h?p l?/th¨ªch ?¨¢ng

reasonable expenses

c¨¢c chi ±è³ó¨ª h?p l?

recapture

thu h?i

recapture clause

?i?u kho?n thu h?i

recognized gain

l?i nhu?n ghi nh?n

reconcile

?i?u ch?nh, ??i chi?u

record

ghi ch¨¦p

records (substantiation)

v?n ki?n, h? s?(s? d?n ch?ng)

redeem a bond

thu h?i tr¨¢i phi?u

Reemployment Trade Adjustment Assistance (RTAA)

H? tr? ?i?u ch?nh Th??ng m?i Vi?c l¨¤m l?i (RTAA)

refinancing

vi?c/s? t¨¢i t¨¤i tr?

refresher course

kh¨®a h?c ?n l?i

refund of tax

s? ho¨¤n thu?

refundable tax credit

t¨ªn thu? c¨® th? ho¨¤n l?i

register (an automobile)

??ng k? (xe h?i)

registered holder

ng??i s? h?u c¨® ghi danh

regulated investment company (RIC)

c?ng ty ??u t? ???c qu?n l? (RIC)

regulations

quy ??nh

relationship test

th? th¨¢ch m?i quan h?

related companies

c¨¢c c?ng ty li¨ºn quan

related taxpayers

ng??i ?¨®ng thu? c¨® li¨ºn quan

relatives

quy?n thu?c; th?n nh?n

relief from joint responsibility

mi?n gi?m tr¨¢ch nhi?m chung

remittance (of funds)

vi?c chuy?n (c?a ti?n)

remuneration

ti?n c?ng; ti?n th¨´ lao

rent

ti?n thu¨º ²Ô³ó¨¤, thu¨º ??t; vi?c cho thu¨º

repayment

kho?n ho¨¤n tr?

repeal

b?i b?

reportable income

thu nh?p c¨® th? khai b¨¢o

reporting agent

b¨ºn b¨¢o c¨¢o

residency test

th? th¨¢ch c? tr¨²

resident alien

ng??i n??c ngo¨¤i th??ng tr¨²

residential clean energy credit

t¨ªn thu? ²Ô³ó¨¤ ? c¨® n?ng l??ng s?ch

residential energy credits

t¨ªn thu? n?ng l??ng gia d?ng

residential property

t¨¤i s?n ?? ?/sinh s?ng

residential property (home)

²Ô³ó¨¤ ?? ?/sinh s?ng (²Ô³ó¨¤)

residential rental property

t¨¤i s?n/²Ô³ó¨¤ cho thu¨º ?? ?

responsible party

b¨ºn ch?u tr¨¢ch nhi?m

retail price

gi¨¢ b¨¢n l?

retail space

kh?ng gian b¨¢n l?

retailer

²Ô³ó¨¤ bu?n l?; ng??i b¨¢n l?, c?a ti?m b¨¢n l?

retained tax

thu? ???c l?u l?i, thu? ???c gi? l?i

retirement

h?u tr¨ª; s? ngh? h?u

retirement income

thu nh?p h?u tr¨ª

retirement income ceiling

m?c tr?n thu nh?p h?u tr¨ª

retirement plan

k? ho?ch h?u tr¨ª

return

t? khai

return preparers

ng??i chu?n b? t? khai

returns and allowances

ho¨¤n tr? v¨¤ chi?c kh?u

revenue agent

nh?n vi¨ºn ki?m tra thu?

revenue officer

nh?n vi¨ºn thu thu?

revenue procedure

quy tr¨¬nh thu? v?

revenue ruling

ph¨¢n quy?t thu? v?

revenue sharing

chia s? doanh thu

revoke

h?y b?

revolving account

t¨¤i kho?n lu?n chuy?n

rollover

chuy?n ti?p

room and board

?n v¨¤ ?

routing number

s? ??nh tuy?n

royalty

ti?n b?n quy?n

S

S corporation

c?ng ty c? ph?n S

safe harbor

c?ng an to¨¤n

safe haven

n?i ?n tr¨² an to¨¤n

sailing permit

gi?y ph¨¦p ra kh?i

salary

l??ng b?ng

sale or exchange

b¨¢n hay trao ??i

sales tax

thu? ti¨ºu th?

salvage value

gi¨¢ tr? c¨°n l?i

sanction (noun)

ch? t¨¤i, s?c l?nh

savings and loan association

hi?p h?i ti?t ki?m v¨¤ cho vay

savings bond

tr¨¢i phi?u ti?t ki?m

schedule (tax)

b?ng li?t k¨º (thu?)

scholarship

h?c b?ng

school bonds

tr¨¢i phi?u h?c ???ng

seasonal unemployment

th?t nghi?p theo th?i v?

section (administration)

ph?n s? (h¨¤nh ch¨ªnh)

securities

ch?ng kho¨¢n

Securities and Exchange Commission

?y ban Ch?ng kho¨¢n v¨¤ giao d?ch

seize

chi?m c?, b?t gi?, t?ch thu

seizure

s? chi?m b?t, vi?c t?ch thu

self-employed worker

nh?n vi¨ºn t? l¨¤m ch?

self-employment

t? kinh doanh

self-employment retirement plan

k? ho?ch h?u tr¨ª cho ng??i t? kinh doanh

self-employment tax (SE tax)

thu? t? kinh doanh (thu? SE)

semiweekly depositor

ng??i k? g?i hai l?n m?i tu?n

separate income (in a community property state)

thu nh?p ri¨ºng (trong ti?u bang theo lu?t t¨¤i s?n c?ng ??ng)

separate maintenance

b?o d??ng ly th?n

separate property (in a community property state)

t¨¤i s?n ri¨ºng (trong ti?u bang theo lu?t t¨¤i s?n c?ng ??ng )

separation agreement

th?a thu?n ly th?n

serve a summons

t?ng ??t tr¨¢t/l?nh h?u t¨°a

Service Center

Trung t?m D?ch v?

Setting Every Community Up for Retirement Enhancement 2.0 Act (SECURE 2.0 Act)

??o lu?t Thi?t l?p m?i c?ng ??ng ?? th?c hi?n n?ng cao h?u tr¨ª 2.0 (??o lu?t AN NINH 2.0)

settlement date

ng¨¤y d¨¤n x?p

severance pay

ti?n th?i vi?c

share account (as in credit unions)

t¨¤i kho?n chia s? (nh? trong hi?p h?i t¨ªn d?ng)

shared responsibility payment

ti?n tr? chia s? tr¨¢ch nhi?m

share-farming

thay phi¨ºn canh t¨¢c

shareholder

c? ??ng

shares of stock

c? ph?n ch?ng kh¨®an

sharing economy (gig economy)

n?n kinh t? chia s? (n?n kinh t? gig)

sheltered workshop

x??ng che ch?

short sale (real estate)

b¨¢n ng?n (??a ?c)

short-term

ng?n h?n

short-term payment plan

ch??ng tr¨¬nh thanh to¨¢n ng?n h?n

sick leave

ph¨¦p ngh? b?nh

sick pay

ti?n l??ng ngh? b?nh

single

??c th?n

single-member LLC

LLC m?t th¨¤nh vi¨ºn

small business

doanh nghi?p nh?

Small Business Administration (SBA)

Qu?n tr? doanh nghi?p nh? (SBA)

Small Business Health Options Program (SHOP)

Ch??ng tr¨¬nh T¨´y ch?n S?c kh?e Doanh nghi?p nh? (SHOP)

small business payroll tax credit for increasing research activities

t¨ªn thu? ti?n l??ng c?a doanh nghi?p nh? cho c¨¢c ho?t ??ng nghi¨ºn c?u t?ng cao

small business taxpayer

ng??i ?¨®ng thu? doanh nghi?p nh?

small business owner

ti?u th??ng gia

small tax case procedure

quy tr¨¬nh thu? cho c¨¢c v? vi?c nh?

social security

an sinh x? h?i

social security account

t¨¤i kho?n an sinh x? h?i

social security benefits

ph¨²c l?i an sinh x? h?i

Social Security Disability Insurance (SSDI)

B?o hi?m Khuy?t t?t An sinh X? h?i (SSDI)

sole proprietor

doanh nghi?p c¨¢ th?

special assessment

??nh m?c ??c bi?t

special withholding allowance

mi?n tr? kh?u l?u ??c bi?t

specific charge-off method

ph??ng ph¨¢p x¨®a s? c? th?

spouse/nonspouse

ng??i h?n ph?i/kh?ng ph?i ng??i h?n ph?i

stablecoins

xu ?n ??nh

staking (digital assets)

??t c??c (t¨¤i s?n ?i?n t?)

staking activities (digital assets)

ho?t ??ng ??t c??c (t¨¤i s?n ?i?n t?)

standard deduction

kh?u tr? ti¨ºu chu?n

standard mileage rate

m?c v?n ±è³ó¨ª ti¨ºu chu?n

State Children¡¯s Health Insurance Program (SCHIP)

Ch??ng tr¨¬nh B?o hi?m Y t? Tr? em c?a Ti?u bang (SCHIP)

state insurance agency

c? quan b?o hi?m c?a ti?u bang

state taxes

thu? ti?u bang

State Workforce Agency

C? quan Lao ??ng Ti?u bang

statute

quy ch?

statute of limitations

th?i h?n quy ch?

statutory employee

nh?n vi¨ºn quy ch?/ph¨¢p ??nh

statutory lien

quy?n l?u gi? theo quy ch?

stepchild

con k?

stock dividends

c? t?c

stock in trade (inventory)

c? phi?u ?ang giao d?ch (tr? l??ng)

stock option plan

k? ho?ch l?a ch?n c? phi?u

stock purchase plan

k? ho?ch mua c? phi?u

stockbroker

m?i gi?i ch?ng kho¨¢n

stocks (investment)

c? phi?u (??u t?)

straight-line depreciation

kh?u hao ???ng th?ng

streamlined installment agreement

th?a thu?n tr? g¨®p tinh gi?m

strike benefits

quy?n l?i ?¨¬nh c?ng

student loan

ti?n vay sinh vi¨ºn

subject to tax

ph?i ch?u thu?

subject to U.S. income tax withholding

ch?u kh?u l?u thu? thu nh?p c?a Hoa K?

subject to withholding

ch?u kh?u l?u

subsidy

tr? c?p, ph? c?p

substantial equivalence test

th? th¨¢ch t??ng ???ng ?¨¢ng k?

substantial gainful activity

ho?t ??ng mang l?i l?i ¨ªch ?¨¢ng k?

substantial presence

s? hi?n di?n ?¨¢ng k?

summary of income and deductions

t¨®m t?t thu nh?p v¨¤ kh?u tr?

summons

tr¨¢t c?a to¨¤ ¨¢n

Supplemental Nutrition Assistance Program (SNAP)

Ch??ng tr¨¬nh H? tr? Dinh d??ng B? sung (SNAP)

Supplemental Security Income (SSI)

Ti?n ph? c?p An sinh (SSI)

supplementary Medicare insurance for the aged

b?o hi?m Medicare b? sung cho ng??i c¨® tu?i

support (personal)

h? tr? (c¨¢ nh?n)

support test

th? th¨¢ch h? tr?

supporting documents

t¨¤i li?u h? tr?

supporting form

m?u h? tr?

surcharge

l? ±è³ó¨ª thu th¨ºm

surtax

thu? thu th¨ºm

surviving spouse

ng??i v?/ch?ng c¨°n l?i

sustainable aviation fuel

nhi¨ºn li?u h¨¤ng kh?ng b?n v?ng

Systemic Advocacy (SA)

Bi?n h? to¨¤n di?n (SA)

Systemic Advocacy Management System

H? th?ng qu?n l? bi?n h? to¨¤n di?n

T

tab (information technology)

v?u (c?ng ngh? th?ng tin)

talking tax forms

c¨¢c m?u thu? tho?i

tangible assets

t¨¤i s?n h?u h¨¬nh

tangible personal property

t¨¤i s?n c¨¢ nh?n h?u h¨¬nh

tax (adjective)

ch?u thu?

tax (for special funds or general revenue)

thu? (cho qu? ??c bi?t ho?c ngu?n thu t?ng qu¨¢t)

tax account information

th?ng tin t¨¤i kho?n thu?

tax auditor

nh?n vi¨ºn ki?m to¨¢n thu?

tax avoidance

tr¨¢nh thu?

tax base

c?n b?n ?? t¨ªnh thu?

tax benefit

l?i ¨ªch thu?

tax bill

h¨®a ??n thu?

tax bracket

khung thu?

tax computation

vi?c t¨ªnh thu?

tax computation worksheet

b?n t¨ªnh thu?

Tax Counseling for the Elderly (TCE)

T? v?n thu? cho Ng??i cao ni¨ºn (TCE)

tax court

t¨°a ¨¢n thu?

tax credit

t¨ªn thu?

Tax Cuts and Jobs Act

??o lu?t C?t gi?m thu? v¨¤ vi?c l¨¤m

tax deductible

???c kh?u tr? thu?

tax dispute

tranh ch?p thu?

tax evasion

tr?n thu?

tax exemption

mi?n tr? thu?

tax forms

c¨¢c m?u ??n thu?

tax haven country

??t n??c thi¨ºn ???ng thu?

tax home

n?i khai thu?

tax household (ACA-related)

h? gia ?¨¬nh thu? (li¨ºn quan ??n ACA)

tax incentive

?u ??i thu?

tax liability

n? thu? r¨°ng

tax loophole

l? h?ng thu?

tax on gambling winnings

thu? tr¨ºn ti?n th?ng c??c

tax penalty

h¨¬nh ph?t thu?

tax period

th?i h?n thu?

tax policy

ch¨ªnh s¨¢ch thu?

tax preference items subject to minimum tax

c¨¢c m?c ?u ti¨ºn thu? ph?i ch?u thu? t?i thi?u

tax preparer

ng??i khai thu?

tax professional

chuy¨ºn gia thu?

tax provision

?i?u kho?n thu?

tax rate

t? su?t thu?

tax rate schedule

b?ng t? su?t thu?

tax rebate

chi?c kh?u thu?

tax relief

mi?n gi?m thu?

tax relief for victims of terrorist attacks

mi?n gi?m thu? cho n?n nh?n c?a c¨¢c cu?c t?n c?ng kh?ng b?

tax return

t? khai thu?

tax shelter

tr¨¢nh thu?

tax statement (bill)

b¨¢o c¨¢o thu? (h¨®a ??n)

tax status

t¨¬nh tr?ng thu?

tax stimulus

k¨ªch th¨ªch thu?

tax table

b?ng thu?

Tax Topics

Ch? ?? thu?

tax treatment (of community income)

c¨¢ch x? l? thu? (c?a thu nh?p c?ng ??ng)

tax treaty

hi?p ??c thu?

tax withheld at source

thu? kh?u l?u ? ngu?n

tax year

n?m thu?

taxable

c¨® th? ph?i ?¨®ng thu?

taxable benefits

l?i ¨ªch ch?u thu?

taxable bond

tr¨¢i phi?u ch?u thu?

taxable income

thu nh?p ch?u thu?

taxable stocks

ch?ng kho¨¢n ch?u thu?

taxable year

n?m ch?u thu?; n?m thu?

tax-deferred income

thu nh?p ???c ho?n thu?

tax-exempt income

thu nh?p ???c mi?n thu?

tax-exempt stated interest

l?i ?? ??nh ???c mi?n thu?

tax-free zone

khu v?c mi?n thu?

taxpayer

ng??i ?¨®ng thu?

Taxpayer Advocacy Panel

Ban Bi?n h? Ng??i ?¨®ng thu?

Taxpayer Advocate

Ng??i bi?n h? Ng??i ?¨®ng thu?

Taxpayer Advocate Service (TAS)

D?ch v? Bi?n h? Ng??i ?¨®ng thu? (TAS)

Taxpayer Assistance Center (TAC)

Trung t?m Tr? gi¨²p Ng??i ?¨®ng thu? (TAC)

taxpayer identification number (TlN)

m? s? thu? (TIN)

Taxpayer Protection Program (TPP)

Ch??ng tr¨¬nh B?o v? Ng??i ?¨®ng thu? (TPP)

taxpayer rights

quy?n h?n c?a ng??i ?¨®ng thu?

technical school

tr??ng k? thu?t

Telecommunications Relay Services (TRS)

D?ch v? Chuy?n ti?p vi?n th?ng (TRS)

Temporary Assistance for Needy Families (TANF)

T?m h? tr? gia ?¨¬nh g?p kh¨® kh?n (TANF)

temporary seasonal workers

c?ng nh?n th?i v? ng?n h?n

tenancy by the entirety

ch? quy?n tr?n

tenancy in common

ch? quy?n chung

tenant

ng??i thu¨º ²Ô³ó¨¤/??t

tenant-stockholder

ng??i thu¨º-c? ??ng

tentative credit

t¨ªn thu? t?m th?i

term (time)

th?i h?n, k? h?n (th?i gian)

testament

x¨¢c nh?n

theft

tr?m c?p

third party

ng??i th? ba; b¨ºn th? ba

third-party designee

ng??i ???c ch? ??nh l¨¤ b¨ºn th? ba

third-party payer

ng??i tr? ti?n th? ba

tiebreaker rules

c¨¢c quy t?c ph¨¢ h¨°a

tie-breaking rule

quy t?c ph¨¢ h¨°a

time basis

c? s? th?i gian

tip (advice)

m?o (ch? b?o)

tip (gratuity)

ti?n boa

tips deemed to be wages

ti?n boa ???c coi nh? ti?n c?ng/l??ng

toll

l? ±è³ó¨ª

toll call

?i?n tho?i t¨ªnh ±è³ó¨ª

toll-free number

s? mi?n ±è³ó¨ª

total tax due

T?ng ti?n n? thu?

totalization agreement

th?a thu?n t?ng h?p

townhouse

²Ô³ó¨¤ chung v¨¢ch

trade (noun)

th??ng m?i (danh t?)

Trade Adjustment Assistance (TAA)

H? tr? ?i?u ch?nh th??ng m?i (TAA)

Trade Adjustment Assistance (TAA) benefits

l?i ¨ªch c?a H? tr? ?i?u ch?nh th??ng m?i (TAA)

Trade Adjustment Assistance (TAA) participants

ng??i tham gia H? tr? ?i?u ch?nh th??ng m?i (TAA)

trade name

t¨ºn th??ng m?i

trade or business

th??ng m?i hay kinh doanh

trade readjustment assistance

h? tr? t¨¢i ?i?u ch?nh m?u d?ch

trade, exchange (verb)

th??ng m?i, trao ??i (??ng t?)

trader

th??ng nh?n

trailer

r?mo¨®c, xe mo¨®c

trainee

th?c t?p sinh

training

?¨¤o t?o

transcript

b?n ghi

transfer

chuy?n nh??ng

transferee

ng??i ???c chuy?n nh??ng

transferor (trusts)

ng??i chuy?n t¨¤i s?n (qu? t¨ªn th¨¢c)

travel allowance

ph? c?p c?ng t¨¢c

travel expenses

chi ±è³ó¨ª c?ng t¨¢c

traveling salesperson

ng??i ?i b¨¢n h¨¤ng l?u ??ng

Treasury bill

tr¨¢i phi?u ng?n h?n

Treasury bond

tr¨¢i phi?u d¨¤i h?n

Treasury Department (U.S.)

B? T¨¤i ch¨ªnh (Hoa K?)

Treasury Inspector General for Tax Administration (TIGTA)

T?ng Thanh tra c?a B? T¨¤i ch¨ªnh v? ?i?u h¨¤nh thu? v? (TIGTA)

Treasury note

tr¨¢i phi?u trung h?n

treaty-based return position disclosure

c?ng b? quan ?i?m t? khai d?a tr¨ºn hi?p ??c

truck

xe v?n t?i

truck-tractor

xe t?i k¨¦o

trust

?y th¨¢c; t¨ªn th¨¢c

trust company

c?ng ty t¨ªn th¨¢c

trust fund

qu? t¨ªn th¨¢c

trustee

ng??i ???c ?y th¨¢c

tuition

ti?n h?c, h?c ±è³ó¨ª

U

U.S. Citizenship and Immigration Services (USCIS)

S? Di tr¨² v¨¤ Nh?p t?ch Hoa K?

U.S. District Court

T¨°a ¨¢n Qu?n Hoa K?

U.S. Military Health Care System

H? th?ng ch?m s¨®c s?c kh?e qu?n ??i Hoa K?

U.S. national

qu?c d?n M?

U.S. Postal Service

D?ch v? B?u ch¨ªnh Hoa K?

uncollected FICA tax

thu? FICA ch?a thu ???c

underpayment

thanh to¨¢n thi?u

underreported taxes

thu? khai b¨¢o thi?u

underwriter (securities)

ng??i/c?ng ty b?o ??m

undistributed earnings

l?i nhu?n ch?a ph?n ph?i

undue hardship

ho¨¤n c?nh/ t¨¬nh tr?ng kh¨® kh?n

unearned income

thu nh?p phi lao ??ng

unemployment

th?t nghi?p

unemployment compensation

b?i th??ng th?t nghi?p

unemployment tax

thu? th?t nghi?p

union

nghi?p ?o¨¤n, c?ng ?o¨¤n

United States¨CMexico¨CCanada Agreement (USMCA)

Th?a thu?n Hoa K?-Mexico-Canada (USMCA)

university

tr??ng ??i h?c

unpaid balance

s? ti?n c¨°n thi?u

untaxed (before taxes)

ch?a t¨ªnh thu? (tr??c thu?)

untaxed (tax free)

kh?ng ph?i ?¨®ng thu? (???c mi?n thu?)

upward mobility program

ch??ng tr¨¬nh t?ng tr??ng th?ng ti?n

user fee

±è³ó¨ª ng??i d¨´ng

utilities

ti?n ¨ªch

V

valuation

??nh gi¨¢

van

xe t?i

virtual currency

ti?n ?o

voice prompts

l?i nh?c

voluntary compliance

s? tu?n th? t? nguy?n

Volunteer Income Tax Assistance (VlTA)

T¨¬nh nguy?n h? tr? thu? thu nh?p (VITA)

W

wager

ti?n c??c

wages

ti?n c?ng

wages (daily)

l??ng c?ng nh?t

waiting period

th?i k?/giai ?o?n ch? ??i

waiver (done by the taxpayer)

kh??c t?, mi?n (th?c hi?n b?i ng??i ?¨®ng thu?)

waiver of the enrollment in training requirement

mi?n ??ng k? ?¨¤o t?o b?t bu?c

wash sale

b¨¢n kh?ng

web page

trang web/m?ng

website

??a ch? trang web/m?ng

welfare

ti?n tr? c?p x? h?i

welfare recipient

ng??i nh?n tr? c?p

whistleblower

ng??i t? gi¨¢c

wholesale

b¨¢n s?

will (legal document)

di ch¨²c (v?n b?n ph¨¢p lu?t)

windfall profits

l?i nhu?n b?t ng?

wire transfer

chuy?n ng?n/chuy?n kho?n

withheld tax

thu? b? kh?u l?u

withholding allowance

mi?n tr? c?a kh?u l?u

withholding of tax

vi?c/s? kh?u l?u thu?

withholding of tax at source

vi?c/s? kh?u l?u thu? t?i ngu?n

work for oneself

l¨¤m vi?c cho ch¨ªnh m¨¬nh

Work Incentive Program

Ch??ng tr¨¬nh Khuy?n kh¨ªch l¨¤m vi?c

work opportunity credit

t¨ªn thu? c? h?i vi?c l¨¤m

workers¡¯ compensation

b?i th??ng cho ng??i lao ??ng

workfare payments

thanh to¨¢n khuy?n tr? lao ??ng

working day

ng¨¤y l¨¤m vi?c

working hours

gi? l¨¤m vi?c

worksheet

b?ng t¨ªnh

worldwide income

thu nh?p to¨¤n c?u

worthless security

ch?ng kho¨¢n kh?ng c¨® gi¨¢ tr?

write-in adjustment

?i?u ch?nh ghi v¨¤o

write-off (accounting)

x¨®a n? (k? to¨¢n)

Y

yearly rate

t? su?t h?ng n?m

yield

s?n lu?ng; hoa l?i; n?ng su?t; l?i ph¨¢t sinh

yield to maturity (bonds)

hoa l?i l¨²c h?t h?n/?¨¢o h?n (tr¨¢i phi?u)

Z

ZIP code

m? ZIP