Publication 850 (EN-SP) (08/2018), English- Spanish Glossary of Tax Words and Phrases

Used in Publications Issued by the IRS

Revised: August 2018

Publication 850 (EN-SP) - Introductory Material


This glossary is 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
Spanish-language materials issued by the 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.

Some of the terms listed are identified by the abbreviation "P.R." These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico.

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