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A

abandoned spouse
abandonment
abandonment clause
abatement of tax
ability to pay
absorption rate
abusive tax shelter
accelerated depreciation
accelerated notice and demand
according to our records
account
account, social security
account statement
accountant
accounting method
accounting period
accounts payable
accounts receivable
accrual
accrual accounts
accrual method
accrued income
accrued interest
accrued taxes
activity engaged in for a profit
additional child tax credit
additional taxes on qualified plans (including IRAs) and other tax-favored accounts
adjusted gross income (AGI)
adjusted itemized deductions
adjusted tax basis
adjustments
adoption agency
adoption agency fees
advance payment of earned income credit
advocate
after-tax basis
age test
agency (contractual)
agent (contractual)
agent-driver
agreement
Aid to Families with Dependent Children
Alaska Permanent Fund
alien resident card
alimony
allocate
allocation
allowances (W-4)
Alternate Trade Adjustment Assistance (ATAA)
alternative minimum tax
alternative tax
amended return
Amended U.S. Individual Income Tax Return
amortized bond premium
amount realized
announcement
annual income
annual leave
annualized income installment method
annuity
annuity bond
appeal (noun)
appeal (verb)
appeal rights
applicant
Application for IRS Individual Taxpayer Identification Number (ITIN)
Application for Social Security Card
Application for Taxpayer Identification Number for Pending U.S. Adoptions
appraiser
arbitrators
Archer MSA
Archer MSAs and long-term care insurance contracts
area code
Armed Force's Tax Guide
arrangement
arrears
as you go basis
assess
assessment of tax
assets
audit
audit division
audit of a return
auditor
authorized IRS e-file provider
auto tag
average tax rate
award (prizes and awards)

B

back taxes
backpay
backup withholding
bad debts
balance
balance sheet
bank draft
bank failure
banking day
bankruptcy
barter
barter exchange
bartering income
base cost
basis
benefits
bequest
bill
boilerplate
bona fide resident (for tax purposes)
bond
bond discount
bond for payment of tax
bond income
bond premium
bond retirement
bookkeeper
borrower
box
bracket (tax)
branch
bring an action
broker
browser
Bureau of Employment Security (P.R.)
bus
business
business expenses
business gifts
business loss
business property
business trust
by-product

C

cafeteria plan
calendar year
candidate for a college degree
capital assets
capital base
capital expenditures
capital gains
capital gains tax
capital investment
capital loss
capital turnover
carry on a trade or business
carryover loss
cash
cash basis
cash disbursement
cash flow
cash method
cash retirement
cash withdrawal
cashier's check
casualty
casualty loss
CD-ROM
certain government payments
certificate of alien claiming residence in the United States
certificate of compliance
certificate of deposit (CD)
certified public accountant
charitable contribution
charitable organization
checking account
child care
child support
child tax credit
child with special needs (for adoption)
claim
code number (computer)
coding
collect (bring in revenue)
collect (demand payment)
Collection Division
college
Combined Annual Wage Reporting System (P.R.)
commission-driver
Commissioner of the Internal Revenue Service
commodities
common carrier
common law
common-law employee
common-law marriage
community income
community property
compensation
compensation for injuries
compliance
compute
computer
computer processed, computerized
condominium
constructive receipt
contest prize
contribution
contribution to capital
cooperative housing corporation
corporate tax
corporation
coupon book
coupon to deposit taxes (FTD)
court costs
court order
cover by insurance
Coverdell education savings account
co-worker
credit for child care expenses
credit for the elderly or the disabled
credit life insurance
credit one's account
credit reduction rate (FUTA)
credit union
Currency Transaction Report
Currency Transaction Report by Casinos
Customer Care Center
Customer Outreach Program
customs duties

D

data
data bank
data entry (in a computer)
data transmission
day care center
dealer (commercial)
dealer (securities)
death benefit
decree (judicial, final)
decree (not final)
deduction
default
deferred compensation plan
deferred income
deferred payment
deferred taxes
delinquent return
delinquent tax
delinquent taxpayer
demand for payment
Department of Health and Human Services
Department of Labor
Department of the Treasury
Department of Veterans Affairs
dependency test
dependent
dependent care assistance payments
dependent care expenses
depletion
deposit period ending on (month, day, year)
depositor
depreciation
direct deposit
disability benefits
disability income exclusion
disabled
disclosure
diskette
disposition (of property)
distribution
Distribution from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
distributive share (partnership)
dividend income
dividends
division (administration)
donation
double declining balance depreciation
double taxation
download (computers)
draft
dual-status alien
due diligence
dues (union)
dwelling

E

earned income
earned income credit
earned income tax credit
earned income test
earning capacity
education credits
e-file
elderly
electronic filing
Electronic Report of Tips
electronic service
elementary school
eligibility requirements
e-mail
employee benefits
employee savings plan
employee tax
Employee's Daily Record of Tips
Employee's Daily Record of Tips and Report to the Employer
Employee's Report of Tips to Employer
employer (adjective)
employer (noun)
employer health plan
Employer Identification Number (ElN)
employer tax
Employer's Supplemental Tax Guide
employment agency
employment agency fees
employment-related
employment taxes
enact
endowment
enforced collection action
enforcement of the law
enrolled agent
enter (data in a computer)
entertainment expenses
entry (on a return)
equitative relief
equity (in property)
escrow
escrow funds
estate
estate tax
estimated tax
estimated tax payments
estimated useful life
everyday tax solutions
examination (of a tax return)
excess contribution
excise taxes
Exclusion of Income for Bona Fide Residents of American Samoa
executor
exemption
exemption from withholding
Exemptions, Standard Deductions, and Filing Information
experience rate
expire
extended active duty

F

face value
failure to deposit
failure to pay penalty
fair market value
fair rental value
farm
farm income
Farm Labor Contractor Registration Act
farm operator
farmer
farming
fax
Federal District Court
Federal Employees Health Benefit Program
federal excise taxes
Federal Insurance Contribution Act (FICA)
federal tax lien
federal tax on special fuels
federal tax products on CD-ROM
federal taxes
Federal Unemployment Tax Act (FUTA)
Federal Unemployment Trust Fund
federal use tax on civil aircraft
Federal Use Tax Return on Highway Motor Vehicles
FedWorld Help Desk
feedback
fees
fellowship
field examination (audit)
file a tax return
file jointly
file separately
file transfer protocol
file your return on or before (month, day, year)
filing of return
filing status
finance charge
Financial Crimes Enforcement Network (FinCEN)
financial institution
fine (noun)
fiscal year
fishing income
fixing-up expenses
flexible-benefits plan
flexible spending plan
flipchart
follow up
food stamps
for your records
foreign account
foreign earned income
foreign earned income exclusion
foreign housing deduction
foreign tax
foreign tax credit
foreign travel
form
form letter
forms:
499R-2/W-2PR Withholding Statement
940PR Employer's Annual Federal Unemployment Tax Return
941PR Employer's Quarterly Federal Tax Return
941c PR Statement to Correct Information Previously Reported Under the Federal Insurance Contributions Act
943PR Employer's Annual Tax Return for Agricultural Employees
1040 U.S. Individual Income Tax Return
1040A (same)
1040-ES Estimated Tax for Individuals
1040EZ Income Tax Return for Single and Joint Filers With No Dependents
1040-PR
2290 Heavy Highway Vehicle Use Tax Return
2848 Power of Attorney and Declaration of Representative
2848-D Tax Information Authorization and Declaration of Representative
8300 Report of Cash Payments Over $10,000 Received in a Trade or Business
8849 Claim for Refund of Excise Taxes
Publication 1244 Employee's daily record of tips and report to employer
Schedule A (1040)
Schedule H Household Employment Taxes
SS-4 Application for Employer Identification Number
SS-8 Determination of Employee Work Status for Purposes of Federal Employment Taxes
W-2 Wage and Tax Statement
W-3 Transmittal of Wage and Tax Statements
W-3PR Transmittal of Withholding Statements
W-3c Transmittal of Corrected Wage and Tax Statements
W-4 Employee's Withholding Allowance Certificate
W-5 Earned Income Credit Advance Payment Certificate
W-7 Application for IRS Individual Taxpayer Identification Number
foster child
founder (of a trust)
franchise
franchise tax
Free Internet Filing Homepage
fringe benefits
full-time employee
full-time job
full-time student
furnace (heating unit)

G

gain realized
gainful employee
gainful employment
garnishments
general partner
geothermal well
gift
gift tax
goodwill
grace period
grantor (of a trust)
gross income
gross profit
gross receipts
group life insurance
group plan
guaranteed issue
guide to free tax service

H

halfway house
handicapped
handout
hardship case
head of household
health benefits
health coverage
Health Coverage Tax Credit
health insurance
Health Insurance Credit Eligibility Certificate
Health Insurance Credit for Eligible Recipients
health insurance policy
hearing aid
hearing impaired
high school
highlights of tax changes
highway use tax
Hispanic Employment Program
hobby loss
holder
holder of record
holding period
holiday
home
homeland security
home loan
homeworker
Hope Credit
hospital insurance benefits tax (Medicare)