Налогооблагаемый доход указан в справке о доходах.

Налогооблагаемый means taxable.

It is built from parts:

• налог = tax
• облагать / обложить = to impose, to levy, to charge
• -емый = a common adjective/participle ending meaning something like that is subject to or that can be

So налогооблагаемый доход literally means something like income that is subject to tax.

In normal English, we just say taxable income.

Because доход is the grammatical subject of the sentence.

The structure is basically:

• Налогооблагаемый доход = taxable income
• указан = is indicated / is stated
• в справке о доходах = in the income certificate / statement of income

So the sentence is saying that the taxable income is the thing being stated in the document. That is why доход is in the nominative singular.

Also, the adjective налогооблагаемый agrees with доход:

• masculine
• singular
• nominative

Указан is the short passive participle of указать.

In this sentence, it works like is stated, is listed, or is indicated.

So:

• указан = stated / indicated / listed

This is a very common formal written style in Russian, especially in documents and official language.

Compare:

• Доход указан в справке. = The income is stated in the certificate.
• Доход указывается в справке. = The income is stated/is being stated in the certificate, or income is stated in the certificate as a general rule.
• Доход был указан в справке. = The income was stated in the certificate.

Here, указан sounds natural and concise for an official statement about what the document contains.

Because в can take different cases depending on meaning:

• в + accusative = motion into something
• в + prepositional = location in something

Here there is no movement. The meaning is in the certificate/document, so Russian uses the prepositional case:

• справка → в справке

So:

• в справке = in the certificate
• в справку would mean into the certificate, which does not fit here

The preposition о usually requires the prepositional case.

The noun доходы in the plural becomes о доходах.

So:

• singular: о доходе = about income
• plural: о доходах = about incomes / about earnings

In the phrase справка о доходах, Russian usually uses the plural because it refers to income/earnings in a general official sense. This is a standard document name, often translated as income certificate, income statement, or proof of income.

Even though English often uses singular income, Russian commonly says о доходах.

Справка о доходах is a fixed official phrase.

It refers to a document that states a person’s income, often for:

• taxes
• employment
• visa applications
• loans
• government paperwork

Depending on context, it may be translated as:

• income certificate
• income statement
• proof of income
• certificate of earnings

So in this sentence, в справке о доходах means in the income certificate/document.

In Russian, the present-tense verb to be is usually omitted.

So Russian often says:

• Доход указан в справке.

Literally, word-for-word, this looks like:

• Income stated in certificate

But the real meaning is:

• The income is stated in the certificate

This is completely normal in Russian. The idea of is is understood from the grammar.

Yes, Russian word order is more flexible than English, because case endings show grammatical roles.

The neutral order here is:

• Налогооблагаемый доход указан в справке о доходах.

But you could also say:

• В справке о доходах указан налогооблагаемый доход.

This version puts more attention on the document first: In the income certificate, the taxable income is stated.

Both are grammatical. The difference is mainly in emphasis and style, not basic meaning.

Yes. Both are possible.

• налогооблагаемый доход = taxable income
• доход, облагаемый налогом = income that is taxed / income subject to tax

The first version is more compact and more common in formal, legal, financial, and bureaucratic language.

The second version is longer and more explanatory. It can be useful if the writer wants to be especially clear.

So in official documents, налогооблагаемый доход is very natural.

Yes.

The short passive participle указан agrees with the subject in gender and number.

Since доход is:

• masculine
• singular

the form is:

• указан

Compare:

• доход указан — masculine singular
• сумма указана — feminine singular
• значение указано — neuter singular
• данные указаны — plural

So the form указан tells you that the thing being described is masculine singular.

The stress is:

• налогооблагáемый
• дохóд
• указáн
• в спрáвке
• о дохóдах

This can help with pronunciation, especially because Russian stress is not always predictable.

A rough pronunciation guide:

• налогооблагáемый = na-la-ga-ab-la-GA-ye-my
• дохóд = da-KHOT
• указáн = oo-ka-ZAN
• спрáвка = SPRAF-ka
• дохóдах = da-KHO-dakh

For a learner, the most important thing is not to move the stress away from -га- in налогооблагáемый and -зан in указáн.