IRS Publication 850 English & Chinese Traditional

IRS Publication 850 English & Chinese Traditional – If you are a Chinese-speaking taxpayer, tax professional, translator, or anyone navigating U.S. federal tax documents in Traditional Chinese, IRS Publication 850 (EN-ZH-T) is an essential free resource. The official September 2023 edition provides standardized English-to-Traditional Chinese translations of the most common tax terms and phrases used in IRS publications, forms, and instructions.

This comprehensive glossary helps ensure accurate understanding of complex tax concepts and minimizes misinterpretation of official IRS materials. You can download the full 22-page PDF directly from the IRS here: https://www.irs.gov/pub/irs-pdf/p850enzt.pdf.

What Is IRS Publication 850 (English-Chinese Traditional Glossary)?

Publication 850 (EN-ZH-T) — officially titled 850 (EN-ZH-T) 號刊物 (09/2023), English-Chinese (Traditional) Glossary of Tax Words and Phrases — is developed by the IRS Tax Forms and Publications Division. Revised in September 2023 (posted January 2024), it serves as the authoritative reference for consistent terminology in Traditional Chinese IRS documents.

The glossary focuses on terms commonly appearing in IRS publications issued to taxpayers. It is not a legal document and does not alter the meaning of any tax law, regulation, or precedent. Legal definitions remain governed by the Internal Revenue Code, regulations, and court decisions.

Key purpose (as stated by the IRS):

  • Establish high standards for language quality in Chinese materials.
  • Promote uniformity in terminology.
  • Reduce the risk of misinterpretation for Chinese-speaking taxpayers.

Any IRS material using consistent language from this glossary provides reliable general guidance on taxpayer rights and obligations.

Key Features of the 2023 Edition

  • Bilingual format: English term followed by its Traditional Chinese (繁體中文) translation on the same line (e.g., “abandoned spouse: 被遺棄的配偶”).
  • Alphabetical organization: Easy lookup from A to Z.
  • 22 pages of practical tax vocabulary covering individuals, businesses, employment, credits, deductions, penalties, audits, appeals, retirement plans, and more.
  • Updated for current usage: Reflects modern IRS terminology while maintaining consistency with prior editions.
  • Free and official: Available as a searchable PDF directly from IRS.gov.

Sample terms from the glossary (excerpts for illustration):

  • Abatement of tax → 稅款減免
  • Adjusted gross income (AGI) → 調整後總收入 (AGI)
  • Alternative minimum tax → 替代性的最低限額稅
  • Amended return → 修改過的稅表
  • Annuity → 年金
  • Appeal rights → 上訴權
  • Accrual method → 應計法
  • Adoption tax credit → 領養稅務優惠
  • Abusive tax shelter → 濫用避稅計劃
  • Accelerated depreciation → 加速折舊

The full list spans hundreds of entries, making it invaluable for precise translation and comprehension.

Who Should Use IRS Publication 850 (EN-ZH-T)?

This glossary is designed for:

  • Chinese-speaking U.S. taxpayers (especially those using Traditional Chinese, common in Taiwan, Hong Kong, and overseas communities).
  • Tax preparers and accountants serving Traditional Chinese clients.
  • Professional translators working on IRS documents or client materials.
  • Immigration and community organizations assisting Chinese immigrants with tax compliance.
  • Businesses producing bilingual tax guides or forms.
  • Students and researchers studying U.S. tax law in a bilingual context.

It pairs perfectly with other IRS Chinese resources, such as Publication 17 (Your Federal Income Tax) in Traditional Chinese and the Simplified Chinese version of Publication 850 (EN-ZH-S).

How to Download and Use the IRS Publication 850 PDF?

  1. Direct download: Visit the official IRS link provided by the user or go to IRS.gov → Search “Publication 850” → Select the (EN-ZH-T) or 850 (EN-ZH-T) 號刊物 version.
  2. Official page: https://www.irs.gov/publications/p850enzt (includes full introduction in both languages).
  3. Tips for use:
    • Open in Adobe Acrobat or any modern PDF reader for searchable text.
    • Use Ctrl+F (or Cmd+F on Mac) to quickly find English or Chinese terms.
    • Reference it alongside actual tax forms or Publication 17 (zh-t) for context.
    • Share the direct PDF link with clients or colleagues.

Pro tip: Bookmark IRS.gov/Forms for all current and prior-year publications. Ordering physical copies is also possible via IRS.gov/OrderForms or by calling 800-829-3676.

Why Accurate Tax Terminology Matters for Chinese Speakers?

U.S. tax law is complex even in English. Subtle differences in translation can lead to misunderstandings about filing requirements, credits (like the Child Tax Credit or Earned Income Tax Credit), deductions, or audit processes. The IRS created Publication 850 specifically to promote uniformity and protect taxpayers from misinterpretation.

By using this glossary, Chinese-speaking individuals gain clearer access to their rights and obligations, supporting fair and accurate tax compliance.

  • Publication 850 (EN-ZH-S): English-Chinese (Simplified) Glossary (for mainland China, Singapore, etc.).
  • Publication 17 (zh-t): Your Federal Income Tax – Traditional Chinese version.
  • Publication 1 (ZH-T): Your Rights as a Taxpayer (Traditional Chinese).
  • Other language glossaries: Spanish, Korean, Russian, Vietnamese, Haitian Creole.

All are free on IRS.gov and regularly updated.

Comments, Suggestions, and Updates

The IRS welcomes feedback on Publication 850. Submit comments via IRS.gov/FormComments or mail to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

(Note: Do not send tax questions, returns, or payments to this address.)

The glossary undergoes periodic review. The September 2023 edition remains the most current version as of 2026.

Download Your Free Copy Today

IRS Publication 850 English-Chinese (Traditional) Glossary 2023 PDF:
Direct download

Whether you are filing taxes, preparing returns for clients, or simply seeking to understand U.S. tax concepts in your native language, this official glossary is the trusted starting point.

For the latest tax forms, instructions, and publications in multiple languages, always visit the official source: IRS.gov.

This article is for informational purposes only and is based directly on official IRS publications and resources. It is not tax or legal advice. Consult a qualified tax professional or IRS.gov for your specific situation.