California FTB Form 1209CHIN

California Glossary of Tax Terms It is the goal of the Franchise Tax Board that all California taxpayers have available to them the information they need to complete their state income tax returns. The purpose of this booklet is to assist Chinese-speaking individuals who need help to understand the technical tax terms contained in the state income tax forms and instructions. The booklet contains a glossary of terms that FTB commonly uses. The terms are first presented in English and then translated into Chinese. The second half reverses the process. For more information about the services offered by the Franchise Tax Board, including bilingual assistance, see the back cover of this booklet. ENGLISH-CHINESE GLOSSARY 英中對照詞彙 稅務名詞詞彙 加州稅局的宗旨是使所有加州纳稅人士都能得到他們所 需要用來填報稅表的資料。此小册子旨在協助需要幫助 的使用中文的個人以了解州所得稅申報表及說明上的技 術性稅務名詞。 此小册子包含了稅務局一般常用的稅務詞彙表. 詞彙首 先部份會以英文翻譯為中文來呈現.第二部份則反之. 欲知稅務局所提供的其他服務資料,包括雙語協助,請參 閱小册子背頁。 This Glossary is not a legal document, and is for informational assistance purposes only. 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. English — Chinese Glossary A Adjusted itemized deductions .............. Adjustments ......................................... Aid to Families with ........................... Dependent Children (AFDC) Alimony ............................................... Amended return ................................... Area code ............................................ Assess .................................................. Assessment of tax ............................... Assets ................................................... Audit ................................................... 調整後的分項扣除 調整 對有子女負擔的家庭補助 (AFDC) 贍養費 修正報稅表 地區號碼 徵稅估定 課稅評估 資產 審查 Dependent ........................................... Dependent care expenses .................... Direct deposit ...................................... Disability benefits ............................... Disabled .............................................. Discharge ............................................ Disclose ............................................... Dismissal ............................................. Dividends ............................................. Dues (union) ....................................... Dwelling .............................................. 依靠者 依靠者之照料開支 直接存款 傷殘福利 傷殘∕殘障 撤銷 揭露 解除 紅利 工會會費 住處 B Back taxes ........................................... Balance ................................................ Bank statement .................................... Bankruptcy .......................................... Bill ...................................................... Birth certificate .................................... Box ...................................................... Budget ................................................. 以前之欠稅 結存 銀行月結單 破產 賬單 出生證明書 框格 預算 E Earned income .................................... Elderly ................................................. Estimated tax........................................ Exemption ........................................... 工作報酬 年長的 預繳稅 免稅 F Failure to pay penalty ......................... File your return on or before .............. (month, day, year) Filing status ......................................... Financial statement ............................. Fine ..................................................... Fiscal year ........................................... Form .................................................... Form 540 ............................................. Form 540A ........................................... Form 540NR ....................................... Full-time employee ............................. Full-time student ................................. 未能繳納罰款 在(某年、某月、某日)或以前 填交您的報稅表 報稅 (婚姻) 狀况 財務報表 罰款 財政年度 表格 540表格 540A表格 540NR表格 全職僱員 全職學生 C Calendar year ...................................... Capital gains ........................................ Cash .................................................... Casualty/loss ....................................... Certified public accountant ................. Chapter ................................................. Charitable contribution ....................... Checking account ................................ Child care ............................................ Child support ...................................... Claim ................................................... Collect (demand payment) .................. Compute .............................................. Contribution ........................................ Court-ordered debt .............................. Credit for child care expenses ............ Credit for the elderly or disabled ......... 日暦年度 資產增值 現金 意外損失 公證會計師 章 慈善捐獻 支票賬戶 孩童照料 子女供養 申訴∕申領 催收 (要求付款) 計算 捐獻 法庭裁定之債務 孩童照料支出豁免額 年長者或殘障人士之豁免額 G Gross income ...................................... Gross profit ......................................... Gross receipts ...................................... 毛所得 毛利 毛收入 H Handicapped ....................................... Hardship .............................................. Head of household .............................. Home, house ....................................... Home, household ................................ Home loan ........................................... Homeowner ......................................... Homeworker ....................................... Housewife ............................................ 殘疾者 困難 一家之主 家, 房子 家, 家庭 房屋貸款 屋主 家庭僱佣 家庭主婦 D Day care center ................................... Death certificate .................................. Deduction ............................................ Delinquent returns .............................. Delinquent taxpayer ............................ Dependency test .................................. 日間照料中心 死亡證明書 扣除 拖欠之報稅表 拖欠之納稅者 依靠者之檢驗 2 I Income.................................................. Income tax .......................................... Independent contractor ....................... Individual Retirement Account ........... (IRA) Individual taxpayer ............................. identification number (ITIN) I n-law ................................................. Interest ................................................ Internal Revenue Service (IRS) ........... Itemized deductions ............................ 所得 所得稅 獨立承包人 個人退休戶口 個別納稅人之識別號碼 姻親關係 利息 國稅局 分項扣除法 J Joint account ........................................ Joint return .......................................... 共同帳戶 合併 (夫妻合併) 報稅 Penalty ................................................ Penalty for premature withdrawal ....... Penalty for underpayment of .............. estimated tax Pension plan ......................................... Personal exemptions ........................... Personal property ................................ (vs. business) ................................. Personal property tax .......................... Personal income tax ............................ Privacy Act .......................................... Profit ................................................... Property tax ......................................... Push ..................................................... 罰款 提前撤銷定存之罰金 短付預繳稅之罰款 退休金計劃 個人免稅額 個人財產 (比對商業的) 個人財產稅∕房地產稅 個人所得稅 保密法案 盁利 房地產稅/ 財產稅 推∕催促 Q Qualified .............................................. Qualifying widow(er) ......................... 合格 合格之鰥居者 L Landlord .............................................. Late filing penalty ............................... Late payment penalty .......................... Layoff ................................................... Lien ...................................................... Limited liability company (LLC) ....... Limited partnership ............................. Low Income Credit ............................. 房東 遲誤報稅罰款 遲誤付稅罰款 臨時解僱 債務產權約束∕留置權 有限責任公司 有限合夥公司 低收入豁免額 R Railroad retirement ............................. Railroad Retirement Tax Act .............. Real estate ........................................... Real estate tax ..................................... Receipt ................................................ Record (account) ................................. Refund of tax ...................................... Relatives ............................................... Rent ..................................................... Renter ................................................... Renter’s credit ..................................... Retirement ........................................... Retirement income .............................. 鐵路退休金 鐵路退休金稅務法案 不動產/ 房地產 不動產稅/ 房地產稅 收據 賬戶記錄 退稅 親屬 租金 租賃者∕租客 租賃者豁免額 退休金 退休金收入 M Marriage certificate .............................. Married ................................................ Medicare .............................................. Minimum wage ................................... Mobile home ....................................... Money order ........................................ Mortgage ............................................. Mortgage interest ................................ Motor home ........................................ Multiple support .................................. 結婚證書 已婚 聯邦醫療護理方案 最低工資 流動住房 匯票 抵押貸款 抵押貸款利息 汽車住房 多重供養 S Salary .................................................. Sale or exchange ................................. Sales tax ............................................... Schedule A (federal form) .................. Scholarship ........................................... Section ................................................ Self-employment ................................. Sick pay .............................................. Single .................................................. Social security benefits ........................ Social security number ....................... Sole proprietor .................................... Special withholding allowances........... Spouse ................................................. Standard deduction ............................. State taxes ........................................... Stepchild .............................................. Subject to withholding ........................ Summary of income and deductions ... Support (personal)................................ Surviving spouse ................................. 薪金 銷售或交換∕買賣或交換 銷售稅 附表甲 (聯邦表格) 奨學金 段落/節 自我僱佣 病假薪給 單身 社會安全退休金 社會安全號碼 獨資 特別扣繳許可 配偶 標準扣除法 州稅 繼子女 應予扣繳 收入及扣除摘要 供養 (個人) 存活之配偶 N Natural disaster .................................... Negligence penalty ............................. Net earnings from self-employment .... Nursing care ........................................ Nursing home ...................................... 自然災害 疏忽性罰款 從自僱所得之淨利 醫護護理 醫護性療養院 O Overpayment ........................................ 溢付 P Partnership ........................................... Part-time employee ............................. Payment arrangement ......................... 合夥公司 部分時間(非全工)僱員 付款安排 3 T Tax ...................................................... Tax account information ..................... Tax bill ................................................ Tax computation ................................. Tax counseling for the elderly ............ Tax exemption .................................... Tax Form.............................................. Tax liability ......................................... Tax packages with instructions ........... Tax rate ................................................ Tax return ............................................ Tax table ............................................. Tax year .............................................. Taxable ................................................ Taxable income ................................... Taxpayer ............................................. Tenant .................................................. Toll-free (telephone) ........................... Truck .................................................... Truck-tractor ....................................... 課稅 稅務賬戶資料 稅單 課稅計算 長者之稅務咨詢 免稅額 稅表 欠稅 稅務文件附說明 稅率 報稅表 課稅一覽表 稅務年度 應予課稅 應予課稅的所得 納稅人 租客/房客 免費 (電話) 貨車 貨車牽引機 U Union .................................................. 工會 V Volunteer Income Tax ........................ Assistance (VITA) Voucher ............................................... 所得稅協助義工 憑據文件 W W-2 Wage and Tax Statement ............. W-4 Employees Withholding ............. Allowance Certificate Webpage ............................................. Website ................................................ Welfare ................................................ Welfare recipient.................................. Withholding of tax .............................. Workers’ compensation ...................... W-2 工資及課稅概要 W-4 僱員扣繳許可證明 網頁 網站 福利 福利受益者 稅金扣繳 工傷補償 Z Zip code ............................................... 郵政號碼 4 詞彙表並非正式法律文件.僅是為輔助參考資料為目的,儘管讀者可以用被翻譯的詞彙來理解其特殊的含義,可是其詞彙之法 定含義還是以法令,規章,和行政與司法裁決的約束為準, 中英對照詞彙 (以羅馬拼音字母序列,旁示注音符號) A 540A表格 ............................................ 540NR表格 ......................................... 540表格 ............................................... W-2 工資及課稅概要........................ W-4 僱員扣繳許可證明 ................... Form 540A Form 540NR Form 540 W-2 Wage and Tax Statement W-4 Employees Withholding Allowance Certificate F (ㄈ) 罰款 ..................................................... 罰款 ..................................................... 法庭裁定之債務 ................................ 房地產稅/ 財產稅.............................. 房東 ..................................................... 房屋貸款............................................. 分項扣除法 ........................................ 福利 ..................................................... 福利受益者 ........................................ 付款安排............................................. 附表甲 (聯邦表格) ............................ Fine Penalty Court-ordered debt Property tax Landlord Home loan Itemized deductions Welfare Welfare recipient Payment arrangement Schedule A (federal form) B (ㄅ) 保密法案............................................. 報稅 (婚姻) 狀况 ............................... 報稅表 ................................................. 標準扣除法 ........................................ 表格 ..................................................... 病假薪給............................................. 不動產/ 房地產 .................................. 不動產稅/ 房地產稅 ......................... 部分時間(非全工)僱員..................... Privacy Act Filing status Tax return Standard deduction Form Sick pay Real estate Real estate tax Part-time employee G (ㄍ) 個別納稅人之識別號碼 ................... 個人財產 (比對商業的) ................... 個人財產稅∕房地產稅 ................... 個人免稅額 ........................................ 個人所得稅 ........................................ 個人退休戶口 .................................... 工會 ..................................................... 工會會費............................................. 工傷補償............................................. 工作報酬............................................. 公證會計師 ........................................ 供養 (個人) ......................................... 共同帳戶............................................. 國稅局 ................................................. Individual taxpayer identification number (ITIN) Personal property (vs. business) Personal property tax Personal exemptions Personal income tax Individual Retirement Account (IRA) Union Dues (union) Workers’ compensation Earned income Certified public accountant Support (personal) Joint account Internal Revenue Service (IRS) C (ㄘ) (ㄔ) 財務報表............................................. 財政年度............................................. 殘疾者 ................................................. 長者之稅務咨詢 ................................ 撤銷 ..................................................... 遲誤報稅罰款 .................................... 遲誤付稅罰款 .................................... 出生證明書 ........................................ 慈善捐獻............................................. 從自僱所得之淨利............................ 催收 (要求付款) ................................ 存活之配偶 ........................................ Financial statement Fiscal year Handicapped Tax counseling for the elderly Discharge Late filing penalty Late payment penalty Birth certificate Charitable contribution Net earnings from self-employment Collect (demand payment) Surviving spouse H (ㄏ) 孩童照料............................................. 孩童照料支出豁免額 ....................... 合併 (夫妻合併) 報稅 ....................... 合格 ..................................................... 合格之鰥居者 .................................... 合夥公司............................................. 紅利 ..................................................... 匯票 ..................................................... 貨車 ..................................................... 貨車牽引機 ........................................ Child care Credit for child care expenses Joint return Qualified Qualifying widow(er) Partnership Dividends Money order Truck Truck-tractor D (ㄉ) 單身 ..................................................... 低收入豁免額 .................................... 抵押貸款............................................. 抵押貸款利息 .................................... 地區號碼............................................. 調整 ..................................................... 調整後的分項扣除............................ 獨立承包人 ........................................ 獨資 ..................................................... 短付預繳稅之罰款............................ 段落/節 ................................................ 對有子女負擔的家庭補助 (AFDC) 多重供養............................................. Single Low Income Credit Mortgage Mortgage interest Area code Adjustments Adjusted itemized deductions Independent contractor Sole proprietor Penalty for underpayment of estimated tax Section Aid to Families with Dependent Children (AFDC) Multiple support 5 J (ㄐ) 計算 ..................................................... 繼子女 ................................................. 家, 房子 ............................................... 家, 家庭 ............................................... 家庭僱佣............................................. 家庭主婦............................................. 奨學金 ................................................. 揭露 ..................................................... 結存 ..................................................... 結婚證書............................................. 解除 ..................................................... 捐獻 ..................................................... Compute Stepchild Home, house Home, household Homeworker Housewife Scholarship Disclose Balance Marriage certificate Dismissal Contribution Q (ㄑ) 汽車住房............................................. 欠稅 ..................................................... 親屬 ..................................................... 全職僱員............................................. 全職學生............................................. Motor home Tax liability Relatives Full-time employee Full-time student R (ㄖ) 間照料中心 ........................................ 日暦年度............................................. Day care center Calendar year S (ㄙ) (ㄕ) 死亡證明書 ........................................ 贍養費 ................................................. 傷殘∕殘障 ........................................ 傷殘福利............................................. 社會安全號碼 .................................... 社會安全退休金 ................................ 申訴∕申領 ........................................ 審查/稽查 ........................................... 收據 ..................................................... 收入及扣除摘要 ................................ 疏忽性罰款 ........................................ 稅表 ..................................................... 稅單 ..................................................... 稅金扣繳............................................. 稅率 ..................................................... 稅務年度............................................. 稅務文件附說明 ................................ 稅務賬戶資料 .................................... 所得 ..................................................... 所得稅 ................................................. 所得稅協助義工 ................................ Death certificate Alimony Disabled Disability benefits Social security number Social security benefits Claim Audit Receipt Summary of income and deductions Negligence penalty Tax Form Tax bill Withholding of tax Tax rate Tax year Tax packages with instructions Tax account information Income Income tax Volunteer Income Tax Assistance (VITA) K (ㄎ) 課稅 ..................................................... 課稅計算............................................. 課稅評估............................................. 課稅一覽表 ........................................ 扣除 ..................................................... 框格 ..................................................... 困難 ..................................................... Tax Tax computation Assessment of tax Tax table Deduction Box Hardship L (ㄌ) 利息 ..................................................... 聯邦醫療護理方案............................ 臨時解僱............................................. 流動住房............................................. Interest Medicare Layoff Mobile home M (ㄇ) 毛利 ..................................................... 毛收入 ................................................. 毛所得 ................................................. 免費 (電話) ......................................... 免稅 ..................................................... 免稅額 ................................................. Gross profit Gross receipts Gross income Toll-free (telephone) Exemption Tax exemption T (ㄊ) 特別扣繳許可 .................................... 提前撤銷定存之罰金 ....................... 鐵路退休金 ........................................ 鐵路退休金稅務法案 ....................... 推∕催促............................................. 退稅 ..................................................... 退休金 ................................................. 退休金計劃 ........................................ 退休金收入 ........................................ 拖欠之報稅表 .................................... 拖欠之納稅者 .................................... Special withholding allowances Penalty for premature withdrawal Railroad retirement Railroad Retirement Tax Act Push Refund of tax Retirement Pension plan Retirement income Delinquent returns Delinquent taxpayer N (ㄋ) 納稅人 ................................................. 年長的 ................................................. 年長者或殘障人士之豁免額........... Taxpayer Elderly Credit for the elderly or disabled P (ㄆ) 配偶 ..................................................... 憑據文件............................................. 破產 ..................................................... Spouse Voucher Bankruptcy W (ㄨ) 網頁 ..................................................... 網站 ..................................................... 未能繳納罰款 .................................... 屋主 ..................................................... Webpage Website Failure to pay penalty Homeowner 6 X (ㄒ) 現金 ..................................................... 銷售或交換∕買賣或交換 ............... 銷售稅 ................................................. 薪金 ..................................................... 修正報稅表 ........................................ Cash Sale or exchange Sales tax Salary Amended return Y (ㄧ) 一家之主............................................. 依靠者 ................................................. 依靠者之檢驗 .................................... 依靠者之照料開支............................ 醫護護理............................................. 醫護性療養院 .................................... 已婚 ..................................................... 以前之欠稅 ........................................ 意外損失............................................. 溢付 ..................................................... 姻親關係............................................. 銀行月結單 ........................................ 應予課稅............................................. 應予課稅的所得 ................................ 應予扣繳............................................. 盁利 ..................................................... 郵政號碼............................................. 有限合夥公司 .................................... 有限責任公司 .................................... 預繳稅 ................................................. 預算 ..................................................... Head of household Dependent Dependency test Dependent care expenses Nursing care Nursing home Married Back taxes Casualty/loss Overpayment In-law Bank statement Taxable Taxable income Subject to withholding Profit Zip code Limited partnership Limited liability company (LLC) Estimated tax Budget Z (ㄗ) (ㄓ) 在(某年、某月、某日)或以前 填交您的報稅表.............................. 債務產權約束∕留置權 ................... 章 ......................................................... 賬單 ..................................................... 賬戶記錄............................................. 徵稅估定............................................. 支票賬戶............................................. 直接存款............................................. 州稅 ..................................................... 住處 ..................................................... 資產 ..................................................... 資產增值............................................. 子女供養............................................. 自然災害............................................. 自我僱佣............................................. 租金 ..................................................... 租客/房客 ........................................... 租賃者∕租客 .................................... 租賃者豁免額 .................................... 最低工資............................................. File your return on or before (month, day, year) Lien Chapter Bill Record (account) Assess Checking account Direct deposit State taxes Dwelling Assets Capital gains Child support Natural disaster Self-employment Rent Tenant Renter Renter’s credit Minimum wage 7 How to Get California Tax Information Assistance Telephone assistance is available from 7 a.m. until 6 p.m. Monday through Friday. We may modify these hours without notice to meet operational needs. From within the United States, call . . . . . . . . . . . . . . . . . . . . . . . . (800) 852-5711 From outside the United States, call . . . . . . . . . . . . . . . . . . . . . . . . (916) 845-6500 (not toll-free) Website at: www.ftb.ca.gov Assistance for persons with disabilities: We comply with the Americans with Disabilities Act. Persons with hearing or speech impairments please call TTY/TDD (800) 822-6268. Bilingual Assistance To obtain bilingual assistance regarding taxes or tax forms, call the telephone number listed above. 如何獲得加州稅務資訊 協助 每週週一至週五每日早上7時到下午6時有電話服務可 供利用.我們可能會為了因應工作上的需要來修改服 務時間而不另通知. 在美國境內,請撥打 . . . . . . . . . (800) 852-5711 在美國境外,請撥打 . . . . . . . . . (916) 845-6500(非免費) 網站是: www.ftb.ca.gov 為殘障人士的協助:我們依從美國殘障人法案. 聽力 或說話有障礙的人士請以電傳打字或聽障電訊設備 (TTY/TDD) 撥打 . . . . . . . . . . . . . . . . . . . (800) 822-6268 雙語服務 若需有關課稅或稅表的雙語服務,請撥打上方所列電 話號碼. 信件 能得到較迅速的服務就是以電話與我們聯繫來得取完 成您加州所得稅表所需的或諮詢有關您稅表的相關 資料.您或許需要以書面方式來回應我們寄給您的通 知,或為了得到我們書面的回應. 當您來信,請務必包括您的社會安全號碼(social security number)和您日間與夜間的電話號碼於信內.您的來信 請寄: Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 我們會在6到8週內告知收到您的信件,對於某些案 例,我們或許會打電話給您以茲獲取補充資料, Letters For faster service, call us for information to complete your California income tax return or to find out about your tax refund.You may want to write to us if you are replying to a notice we sent you, or to get a reply in writing. If you write, be sure to include your social security number and your daytime and evening telephone numbers. Send your letter to: Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 We will acknowledge your letter within six to eight weeks. In some cases, we may need to call you for additional information. California forms can be obtained by calling the toll-free number or sending a letter to: Tax Forms Request Unit Franchise Tax Board PO Box 942840 Sacramento CA 94240-0070 Tax Forms 稅表 您可以撥打免費電話或寫信來索取加州稅表,來信請 寄: Tax Forms Request Unit Franchise Tax Board PO Box 942840 Sacramento CA 94240-0070 FTB 1209 ENG/CHIN (REV 07-2006)