Existem regras fiscais nos EUA que um imigrante deve conhecer?

Santos Lloyd Law Team • June 13, 2024

Click here to read this article in English


Segundo a Publicação 519 (2023), Guia Fiscal dos EUA para Estrangeiros, um não residente que se torna residente nos EUA sob o teste de presença substancial no ano fiscal seguinte pode optar por ser tratado como residente de status duplo para este ano fiscal se certos testes forem atendidos.
  • Você tem um ano fiscal de status duplo quando foi tanto um residente extrangeiro quanto um não residente extrangeiro no mesmo ano. 
  • O status duplo não se refere à sua cidadania; refere-se apenas ao seu status de residente imigrante nos Estados Unidos.
  • Ao determinar sua responsabilidade fiscal de renda nos EUA para um ano fiscal de status duplo, diferentes regras se aplicam para a parte do ano em que você é residente nos EUA e a parte do ano em que você é não residente.
o Quando você é residente nos EUA, é tributado sobre a renda de todas as fontes. Além disso, a renda de fontes fora dos Estados Unidos é tributável se você a receber enquanto for residente extrangeiro.
. A renda é tributável mesmo que você a tenha ganhado enquanto era um extrangeiro não residente ou se você se tornou um extrangeiro não residente após recebê-la e antes do final do ano.
  • Os anos fiscais de status duplo mais comuns são os anos de chegada e partida.
Lidar com as complexidades das leis de imigração e tributação dos EUA muitas vezes requer orientação jurídica profissional. Se você tiver alguma dúvida sobre o que isso significa para você, por favor, agende uma consulta em nosso escritório.

Será um prazer trabalhar com você!

Este blog não se destina a fornecer aconselhamento jurídico e nada aqui deve ser interpretado como estabelecimento de um relacionamento advogado-cliente. Por favor, agende uma consulta com um advogado de imigração antes de agir com base em qualquer informação lida aqui.

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By Santo Lloyd Team • October 22, 2026
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By Santos Lloyd Team • October 15, 2026
October begins a new federal fiscal year, but that does not mean every green card applicant moves to the front of the line. The Department of State’s October 2026 Visa Bulletin sets out the visa availability that applicants in family-sponsored and employment-based preference categories need to review this month.
By Santos Lloyd Team • October 8, 2026
Santos Lloyd Law Firm takes great pride in announcing that Partner Flavia Santos Lloyd has been invited to join the Fellows of the American Bar Foundation. As a highly selective global network, the organization recognizes legal professionals across both the public and private sectors who embody the absolute highest standards of the practice. Admission to this distinguished group highlights Flavia’s outstanding legal career, professional integrity, and deep impact on the legal community. Our team celebrates Flavia on this well-deserved recognition!
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