Diccionario Economia

Department of the Treasury Introducci ´on Internal Revenue Service

This glossary is developed by the Tax Forms and Publications

Division of the Internal Revenue Service, in consulta-

Publicacio´ n 850 tion with the Translation Commission of the North (Rev. diciembre del 2003) American Academy of the Spanish Language (Comisio´n

de Traducciones de la Academia Norteamericana de la Cat. No. 46805D

Lengua Espa˜nola) and with the Graduate Program in

Translation of the University of Puerto Rico (Programa

English-SpanishGraduado en Traduccio´n de la Universidad de Puerto Rico). Its purpose is to establish high standards for the

quality of language usage, to promote uniformity in lanGlossary

of guage usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service.

To meet the needs of the largest segment of taxpayers

Words and whose primary language is Spanish, the Service has is- sued certain Spanish-language materials. Problems arise,

however, because there is some variation in tax terminoPhrases

logy used in Spanish-speaking countries. Also, invention and compromise are involved in selecting words and phrases

to describe certain tax concepts that have no precise

Used in Publications equivalent in the Spanish language or legal tradition.

Issued by the Internal To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians,

Revenue Service 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. 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 authoritative 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 abbreviation

“P.R.” These terms are for use in forms and publications

intended for circulation exclusively in Puerto Rico.

Users are invited to send their comments to:

Internal Revenue Service

TE/GE and Specialty Forms and Publications Branch

SE:W:CAR:MP:T:T

1111 Constitution Ave., N.W.

Washington, DC 20224

Usted puede obtener formas y otra informaci´on

m´as r´apido y f´acil por medio de:

Internet • www.irs.gov or FTP • ftp.irs.gov

FAX • 703–368–9694 (desde su m´aquina de fax)

English to Spanish accrued taxes alimony

impuestos devengados; contribu- pensi´ on alimenticia del(la) c ´onciones

acumuladas (P.R.) yuge divorciado(a)

activity engaged in for a profit allocate

A actividad ejercida con fines de lu- prorratear, asignar, distribuir

abandoned spouse cro allocation

co´nyuge abandonado(a) additional child tax credit prorrateo, asignacio´n, distribuabandonment

cre´dito tributario adicional por hi- cio´n

abandono jos additional taxes on qualified plans allowances (W-4) abandonment clause descuentos cla´usula de abandono (including IRAs) and other tax-fa-

vored accounts Alternate Trade Adjustment Assisabatement

of tax impuestos adicionales sobre pla- tance (ATAA)

rebaja o reduccio´n del impuesto nes calificados (incluidas las Ayuda alternativa para los ajusability

to pay cuentas IRA) y otras cuentas fa- tes comerciales (ATAA)

capacidad de pago vorecidas por los impuestos alternative minimum tax

absorption rate adjusted gross income (AGI) impuesto m´ınimo alternativo

tasa de absorci´on ingreso bruto ajustado

abusive tax shelter alternative tax adjusted itemized deductions impuesto alternativo; contribu- abrigo contributivo abusivo deducciones detalladas ajusta- ci ´ on alternativa (P.R.)

accelerated depreciation das

depreciacio´n acelerada adjusted tax basis amended return

accelerated notice and demand base de impuesto ajustada declaracio´n enmendada; planilla

proceso acelerado de requeri- enmendada (P.R.) adjustments

miento de pago ajustes Amended U.S. Individual Income

according to our records adoption agency Tax Return

segu´n nuestros registros, segu´n agencia de adopciones Declaracio´n enmendada del imnuestros

datos, segu´n nuestros puesto federal sobre el ingreso adoption agency fees personal en los Estados Unidos libros honorarios de una agencia de

account adopciones amortized bond premium

cuenta advance payment of earned in- prima de bono amortizada

account, social security come credit amount realized

cuenta en el seguro social pago adelantado del cr´ edito por cantidad neta recibida (o cantiaccount

statement ingreso del trabajo dad recibida)

estado de cuenta advocate announcement

accountant defensor(a) aviso, notificaci ´on

contador(a), contable after-tax basis annual income

accounting method base posterior a impuestos; base ingreso anual

m´etodo de contabilidad despu´es de los impuestos (P.R.)

accounting period age test annual leave

per´ıodo contable prueba de edad licencia anual

accounts payable agency (contractual) annualized income installment

cuentas por pagar mandato method

accounts receivable agent (contractual) me´ todo de ingreso anual a placuentas

por cobrar mandatario(a) zos

accrual agent-driver annuity

acumulacio´n chofer-agente anualidad

accrual accounts agreement annuity bond

cuentas acumuladas acuerdo, convenio bono perpetuo

accrual method Aid to Families with Dependent appeal (noun)

m´etodo (contable) a base de lo Children apelaci´ on (sustantivo)

devengado; m´etodo (contable) Programa de Asistencia para Fade

acumulacio´n (P.R.) milias con Hijos Dependientes appeal (verb)

apelar (verbo)

accrued income Alaska Permanent Fund

ingreso acumulado Fondo Permanente de Alaska appeal rights

accrued interest alien resident card derechos de apelacio´n

intereses devengados, intereses tarjeta de residencia de applicant

acumulados extranjero(a) solicitante

P´agina 2

Application for IRS Individual Tax- auditor bequest

payer Identification Number (ITIN) auditor(a); inspector(a) (P.R.) asignaci´on testamentaria

Solicitud de nu´mero de identifica- authorized IRS e-file provider bill

cio´n personal del contribuyente preparador(a) autorizado(a) para cuenta

del IRS presentar la declaraci ´on de im- boilerplate

Application for Social Security puestos por medio del sistema cla´usula esta´ndar de un conveCard

electro´nico IRS e-file nio o documento

Solicitud de tarjeta de seguro so- auto tag bona fide resident (for tax purpocial

placa de autom´ ovil, matr´ıcula; ta- ses)

Application for Taxpayer Identifica- blilla (P.R.) residente efectivo(a) (para los

tion Number for Pending U.S. average tax rate efectos del impuesto)

Adoptions porcentaje de impuesto medio bond

Solicitud de nu´mero de identifica- award (prizes and awards) bono

cio´n contributivo para adopcio- recompensa, premio bond discount nes en tr ´amite

descuento de bono

appraiser

tasador(a), evaluador(a), bond for payment of tax

aforador(a) B fianza

back taxes bond income arbitrators ingreso de bonos a´ rbitros impuestos atrasados

backpay bond premium Archer MSA prima de bono cuenta Archer MSA de ahorros pago de sueldos atrasados

me´dicos backup withholding bond retirement

retencio´n adicional de impuesto retiro de bonos Archer MSAs and long-term care

insurance contracts sobre intereses y ciertos dividen- bookkeeper

Cuentas Archer MSA y contratos dos; retencio´n adicional de con- tenedor(a) de libros

del seguro de cuidados a largo tribucio´n sobre intereses y borrower

plazo ciertos dividendos (P.R.) prestatario(a)

area code bad debts box

zona telefo´nica, co´digo de a´ rea cuentas malas, deudas incobra- casilla, encasillado; encasillado,

bles apartado (P.R.) Armed Force’s Tax Guide

Gu´ıa tributaria para las fuerzas balance bracket (tax)

armadas saldo; balance (P.R.) tramo, escala (de impuesto);

balance sheet tramo de la escala contributiva arrangement (P.R.) arreglo, disposicio´n balance general

bank draft branch arrears subdivisio´n (administrativa) mora giro bancario

bank failure bring an action as you go basis entablar juicio en el origen, segu´n se recibe quiebra bancaria

banking day broker assess corredor(a), comisionista de ac- tasar, determinar, imponer un d´ıa laborable bancario ciones, agente de bolsa (stockgravamen

bankruptcy broker), agente de seguros

assessment of tax bancarrota, quiebra (insurance broker)

tasacio´n, determinacio´n de im- barter browser

puesto; determinacio´n de la con- trocar (verbo); trueque (sustan- navegador, explorador de Intertribucio

´n (P.R.) tivo) net, buscador

assets barter exchange Bureau of Employment Security

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