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Department of the Treasury
Internal Revenue Service Introduction
This glossary is developed by the Tax Forms and Publica-
tions Division of the Internal Revenue Service (IRS). Its
Publication 850 (en-sp) purpose is to establish high standards for the quality of
(Rev. September 2023) language usage, to promote uniformity in language usage,
Cat. No. 46805D and to minimize the risk of misinterpretation of Span-
ish-language materials issued by the IRS.
Any issuance containing language consistent with this
glossary should be reasonably satisfactory for purposes
English- of general guidance regarding the rights and obligations of
taxpayers.
This glossary isn’t a legal document and none of the
Spanish 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 under-
Glossary of stand terms as translated to have particular meanings, the
legal meanings of the terms are controlled by the law, reg-
ulations, and administrative and judicial decisions. A peri-
Tax Words and
odic review is made to determine whether any additions,
deletions, or revisions are needed.
Phrases In an effort to make our forms, instructions, and publica-
tions available to more Spanish-speaking taxpayers, we
no longer employ terminology exclusive to Puerto Rico.
(Used in Publications Issued by the IRS) For Puerto Rico terminology used in prior versions of
forms, instructions, and publications, see the prior revision
Glosario Inglés-Español de Palabras y of Publication 850 (en-sp), available on IRS.gov/Forms.
Frases Tributarias (Usadas en Comments and suggestions. We welcome your com-
ments about this publication and suggestions for future
Publicaciones Emitidas por el IRS) editions.
You can send us comments through IRS.gov/
FormComments.
Or, you can write to:
Internal Revenue Service,
Tax Forms and Publications,
1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise
our tax forms, instructions, and publications. Don’t send
tax questions, tax returns, or payments to the above ad-
dress.
Getting tax forms, instructions, and publications.
Go to IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instruc-
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Don’t resubmit requests you’ve already sent us. You can
get forms and publications faster online.
Get forms and other information faster and easier at:
• IRS.gov (English) • IRS.gov/Korean (한국어)
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt)
Oct 4, 2023
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