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Pub 850 - English-Spanish Glossary of Tax Words PDF
Pub 850 - English-Spanish Glossary of Tax Words PDF
Glossary of
quality of language usage, to promote uniformity in lan-
guage usage, and to minimize the risk of misinterpretation
of Spanish-language materials issued by the Service.
Tax Words
To meet the needs of the largest segment of taxpayers
whose primary language is Spanish, the Service has is-
sued certain Spanish-language materials. Problems arise,
and Phrases
however, because there is some variation in tax terminol-
ogy used in Spanish-speaking countries. Also, invention
and compromise are involved in selecting words and
phrases to describe certain tax concepts that have no
Used in Publications precise equivalent in the Spanish language or legal tradi-
tion.
Issued by the Internal To help resolve these problems, a group of United
Revenue Service States, Spanish, and Spanish-American academicians,
professors, lawyers, accountants, translators, and tax law
specialists developed this glossary. Their long and varied
experience with the tax systems in their own, and other
countries, gives assurance of reliability. The criteria used
for words in this glossary are: consistency of usage with
other governmental agencies, Spanish writing style for the
tax forms and publications, and words relating to Account-
ing, Economics, Finance, Law, Technology and its related
fields.
Any issuance containing language consistent with this
glossary should be reasonably satisfactory for purposes of
general guidance regarding the rights and obligations of
taxpayers. It is not intended, however, that any term in this
glossary should be understood to change the meaning of
any provisions of law, regulations, or any other authorita-
tive precedent. A periodic review is made to determine
whether any additions, deletions, or revisions are needed.
Some of the terms listed are identified by the abbrevia-
tion “P.R.” These terms are for use in tax forms and
publications intended for circulation exclusively in Puerto
Rico.
Users are invited to send their comments to:
Internal Revenue Service
Virtual Translation Office
SE:W:CAR:MP:T:LS:VTO
1111 Constitution Ave., N.W., IR-6102
Washington, DC 20224
or electronically to: vto@irs.gov
Get forms and other information
faster and easier by:
Internet IRS.gov