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

...