US Financial Terms Glossary

Plain English definitions of 58 US financial terms — from 401(k) and FICO to SNAP and zero-based budgeting. No jargon. Built for everyday Americans.

General educational information only — not regulated financial or legal advice.

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401(k)

A tax-advantaged retirement savings plan sponsored by an employer. Contributions are made pre-tax (traditional) or after-tax (Roth 401(k)). Many employers offer matching contributions — one of the best financial benefits available. Annual contribution limits are set by the IRS.

1099 (Form 1099)

An IRS information form used to report income other than wages, salaries and tips. Common types include 1099-NEC (nonemployee compensation for freelancers), 1099-INT (interest income), 1099-DIV (dividends) and 1099-G (government payments including unemployment).

50/30/20 Rule

A budgeting guideline suggesting 50% of take-home pay on needs (rent, bills, food, minimum debt payments), 30% on wants and 20% on savings and debt payoff. A useful starting framework for US households, though high-cost cities like New York, San Francisco and Boston often make the 50% needs target challenging.

A

APR (Annual Percentage Rate)

The total annual cost of borrowing expressed as a percentage. Includes the interest rate plus any mandatory fees. Used for comparing credit cards, personal loans and mortgages — a higher APR means borrowing costs more.

APY (Annual Percentage Yield)

The effective annual return on a savings or investment account, accounting for compounding. Used to compare savings accounts, CDs and money market accounts. Higher APY means more interest earned.

Asset

Something of value you own — such as property, savings, a vehicle or investments. Assets are counted in some means-tested benefit eligibility calculations.

Auto Loan

A loan used to purchase a vehicle, typically with fixed monthly payments over 36–72 months. The vehicle serves as collateral. The average American auto loan payment is around $700/month for new vehicles.

B

Balance Transfer

Moving a credit card balance from one card to another, usually to take advantage of a lower or 0% introductory APR. A balance transfer fee typically applies (usually 3–5% of the amount transferred).

Bankruptcy

A federal legal process for eliminating or restructuring debt. Chapter 7 discharges most unsecured debt; Chapter 13 creates a repayment plan over 3–5 years. Has serious long-term credit consequences. Free legal aid and nonprofit credit counseling should be sought first.

Budget

A plan for how you will allocate your income across spending, saving and debt repayment over a set period — usually monthly. A budget is not a constraint — it is a way of making intentional decisions about where your money goes.

Buy Now Pay Later (BNPL)

A short-term credit option at checkout that allows you to receive goods now and pay in installments. Popular through services like Afterpay, Klarna and Affirm. Can be costly if payments are missed or multiple plans stack up.

C

Capital Gains

Profit from selling an asset for more than you paid for it. Short-term capital gains (held under one year) are taxed as ordinary income. Long-term capital gains (held over one year) are taxed at lower preferential rates. Reported on IRS Schedule D.

CFPB (Consumer Financial Protection Bureau)

A US federal government agency that protects consumers in the financial marketplace. Oversees credit cards, mortgages, student loans and debt collection. You can file complaints at consumerfinance.gov.

CHIP (Children's Health Insurance Program)

A federal-state program providing low-cost health coverage for children in families that earn too much for Medicaid but cannot afford private insurance. Check eligibility at healthcare.gov.

Credit Score

A numerical rating of your creditworthiness calculated from your credit history. FICO scores range from 300–850. Used by lenders to assess risk. Factors include payment history, credit utilization, length of credit history and types of credit.

Credit Utilization

The percentage of your available revolving credit that you are currently using. Using $500 of a $2,000 limit is 25% utilization. Keeping utilization below 30% is generally better for your FICO score.

D

Debt Management Plan (DMP)

An arrangement through a nonprofit credit counseling agency where you make one consolidated monthly payment distributed to creditors. NFCC member agencies offer free or low-cost DMPs. Creditors may reduce interest rates as part of the agreement.

Default

Failing to meet the terms of a loan — typically after multiple missed payments. A default is reported to credit bureaus and remains on your credit report for 7 years. Can trigger collections, legal action and wage garnishment.

Deductible

The amount you pay out of pocket before insurance coverage kicks in. A $1,500 deductible means you pay the first $1,500 of covered medical expenses before your health plan pays its share.

Dependent Care FSA

A flexible spending account that lets you pay for qualifying childcare and dependent care expenses with pre-tax dollars, reducing your taxable income. Maximum $5,000/year per household. Use it or lose it by year-end.

E

EITC (Earned Income Tax Credit)

A refundable federal tax credit for working Americans with low to moderate income. One of the most underclaimed credits — workers without children may qualify. Check eligibility at IRS.gov/eitc. Can be worth hundreds to thousands of dollars.

Emergency Fund

Savings set aside specifically for unexpected costs — a car repair, a medical bill, a period of reduced income. Recommended amount is 3–6 months of essential expenses, held in an accessible account. Essential to avoid using credit for emergencies.

Escrow

An account held by a third party (typically your mortgage servicer) that collects a portion of your monthly payment to cover property taxes and homeowners insurance when they come due. Required for many US mortgages.

F

FAFSA (Free Application for Federal Student Aid)

The form used to apply for federal student loans, grants (including Pell Grant) and work-study programs in the US. Filed annually at studentaid.gov. Eligibility is based on household income, assets and enrollment status.

FDIC (Federal Deposit Insurance Corporation)

A US government agency that insures bank deposits up to $250,000 per depositor per bank per account category. If an FDIC-insured bank fails, your deposits are protected up to this limit.

Federal Reserve

The central bank of the United States. Sets the federal funds rate, which influences mortgage rates, savings rates and broader borrowing costs. When the Fed raises rates, mortgage and loan costs typically increase.

FICA (Federal Insurance Contributions Act)

Payroll taxes that fund Social Security and Medicare. For employees, the total FICA rate is 15.3% — split equally between employer and employee. Self-employed individuals pay the full 15.3% as self-employment tax (SE tax).

FICO Score

The most widely used credit scoring model in the US, developed by Fair Isaac Corporation. Scores range from 300–850. A score above 670 is generally considered good; above 740 is very good; above 800 is exceptional. Used by the majority of US lenders.

G

Gross Income

Your total income before taxes, FICA and other deductions. Used in some benefit eligibility calculations and mortgage affordability assessments. Budgeting should always start with net (take-home) pay.

Guarantor

A person who agrees to repay a loan or meet a financial obligation if the primary borrower cannot. Taking on a guarantor role is a significant financial commitment. Being a guarantor can affect your credit and borrowing capacity.

H

HELOC (Home Equity Line of Credit)

A revolving line of credit secured against your home equity. Functions like a credit card with a draw period (typically 10 years) and repayment period. Interest is often tax-deductible for home improvement purposes. The home is at risk if you default.

Homeowners Insurance

Insurance that covers your home structure, personal property and liability. Typically required by mortgage lenders. Average annual premium in the US is around $1,500–2,000 but varies significantly by location, coverage and risk factors.

HSA (Health Savings Account)

A tax-advantaged savings account for Americans with a High Deductible Health Plan (HDHP). Contributions are tax-deductible, grow tax-free and can be withdrawn tax-free for qualifying medical expenses. Unused funds roll over year to year unlike FSAs.

I

Income-Based Repayment (IBR)

A federal student loan repayment plan that caps monthly payments at a percentage of discretionary income. Available for federal Direct and FFEL loans. Remaining balance may be forgiven after 20–25 years of qualifying payments.

Inflation

The rate at which prices rise over time, reducing purchasing power. Measured by the Consumer Price Index (CPI) published by the Bureau of Labor Statistics (BLS). High inflation means your dollars buy less.

Interest

The cost of borrowing money (paid by the borrower) or the return on savings (paid by the bank). Expressed as APR for borrowing and APY for saving.

IRA (Individual Retirement Account)

A personal tax-advantaged retirement savings account. Traditional IRA contributions may be tax-deductible; withdrawals in retirement are taxed as income. Roth IRA contributions are after-tax; qualifying withdrawals in retirement are tax-free. Annual contribution limits are set by the IRS.

IRS (Internal Revenue Service)

The US federal tax collection agency, part of the Department of the Treasury. Administers the federal tax code, processes tax returns, issues refunds and enforces tax laws. The IRS website (IRS.gov) is the authoritative source for tax information.

M

Medicaid

A joint federal-state program providing free or low-cost health coverage for eligible low-income adults, children, pregnant women, elderly and people with disabilities. Eligibility rules vary by state. Apply at healthcare.gov or through your state Medicaid office.

Medicare

The federal health insurance program for Americans 65 and older and certain younger people with disabilities. Part A covers hospital care; Part B covers medical services; Part D covers prescription drugs. Funded partly by FICA payroll taxes.

Minimum Payment

The smallest amount you must pay each month on a credit card to avoid a late fee and a missed payment mark on your credit report. Paying only the minimum is very expensive — most of the payment covers interest rather than reducing the balance.

N

Net Income

Your income after federal income tax, FICA, state taxes and other deductions have been withheld. Also called take-home pay. Always budget from your net income — the amount that actually lands in your checking account.

O

Overdraft

Spending more than you have in your checking account. Most banks charge overdraft fees of $25–35 per transaction. Overdraft protection programs vary by bank — some link to a savings account, others to a credit line. Opting out of overdraft coverage prevents declined transactions but avoids fees.

P

Pay Stub

The document that breaks down your paycheck — showing gross pay, federal and state tax withheld, FICA contributions, health insurance premiums and other deductions. Essential for budgeting and verifying your W-2 accuracy at tax time.

PMI (Private Mortgage Insurance)

Insurance required by most lenders when your down payment is less than 20% of the home price. PMI protects the lender, not you. It typically costs 0.5–1.5% of the loan amount annually and can usually be cancelled once you reach 20% equity.

Property Tax

A tax on real property (land and buildings) assessed by local governments. Rates vary significantly by state and county. Typically collected monthly through mortgage escrow. Some states offer property tax exemptions for seniors, veterans and low-income homeowners.

R

Roth IRA

An individual retirement account funded with after-tax dollars. Contributions grow tax-free and qualifying withdrawals in retirement are completely tax-free. Income limits apply. No required minimum distributions during the owner's lifetime. A powerful long-term savings tool.

S

Schedule C

The IRS tax form used by sole proprietors and single-member LLCs to report business profit and loss. Filed with your Form 1040. Business income on Schedule C is subject to self-employment tax (15.3%) in addition to income tax.

SEP-IRA (Simplified Employee Pension)

A retirement savings plan for self-employed individuals and small business owners. Allows contributions of up to 25% of net self-employment income (up to the annual IRS limit). Contributions are tax-deductible. A tax-efficient way to save for retirement while reducing taxable income.

SNAP (Supplemental Nutrition Assistance Program)

The federal food assistance program (formerly food stamps) that helps low- and moderate-income Americans buy groceries. Benefits are distributed on an EBT card. Eligibility is based on household size, income and expenses. Apply at benefits.gov or your state SNAP office.

Social Security

A federal program providing retirement, disability and survivor benefits funded through FICA payroll taxes. Workers earn credits toward Social Security benefits over their careers. Benefits can be claimed starting at age 62 (reduced) or full retirement age.

Student Loans

Federal and private loans to fund higher education. Federal Direct Loans (subsidized and unsubsidized) offer income-based repayment options and potential forgiveness programs. Private student loans have fewer protections. Average US student loan balance is over $37,000.

T

Tax Bracket

The range of income that is taxed at a specific rate under the US progressive federal income tax system. Being in a higher bracket means only the income above each threshold is taxed at the higher rate — not all income.

Trading Allowance

Not a US concept — in the US, the equivalent is the standard deduction or Schedule C business deductions for self-employed income. See Schedule C and self-employment tax.

W

W-2 (Wage and Tax Statement)

The form your employer sends by January 31 each year showing your total wages and taxes withheld for the prior year. Used to file your federal and state tax returns. Essential to keep — the IRS also receives a copy.

W-4 (Employee Withholding Certificate)

The form you complete when starting a new job telling your employer how much federal income tax to withhold from each paycheck. Updated after major life changes — marriage, new child, second job — to avoid underpaying or overpaying through the year.

WIC (Women, Infants and Children)

A federal nutrition program for pregnant women, new mothers and children under 5 who meet income requirements. Provides vouchers for specific nutritious foods plus breastfeeding support. Apply through your local WIC office or state health department.

Z

Zero-Based Budgeting

A budgeting method where every dollar of income is assigned to a category — spending, saving or debt — before the month starts, so that income minus all allocations equals zero. Ensures intentional decisions about every dollar and prevents money from disappearing unnoticed.

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General guidance only. Not regulated financial advice.