¿Existen normas tributarias fiscales estadounidenses que deba conocer un inmigrante?
Santos Lloyd Law Team • April 11, 2024
Click here to read this article in English
Según la Publicación 519 (2023), Guía tributaria de EE.UU. para extranjeros, un no residente que se convierte en residente de EE.UU. según la prueba de presencia sustancial en el año tributario siguiente puede optar por ser tratado como residente de doble estatus
para este año tributario si se cumplen ciertas pruebas.
- Usted tiene un año fiscal de doble estatus cuando ha sido tanto extranjero residente como extranjero no residente en el mismo año.
- La doble condición no se refiere a su nacionalidad, sino únicamente a su condición de inmigrante residente en los Estados Unidos.
- Para determinar su obligación tributaria por el impuesto sobre la renta de los EE.UU. correspondiente a un ejercicio fiscal con doble condición, se aplican normas diferentes a la parte del año en la que es residente de los EE.UU. y a la parte del año en la que es no residente.
o Cuando es residente en EE.UU., tributa por los ingresos procedentes de todas las fuentes. Además, las rentas procedentes de fuentes situadas fuera de Estados Unidos están sujetas a tributación si las percibe mientras es extranjero residente.
. Los ingresos están sujetos a tributación aunque los haya obtenido siendo extranjero no residente o si se ha convertido en extranjero no residente después de recibirlos y antes de finalizar el año.
- Los años fiscales de doble estatus más comunes son los de llegada y salida.
Navegar por las complejidades de las leyes de inmigración y fiscales de EE.UU. a menudo requiere orientación legal profesional. Si usted tiene alguna pregunta acerca de lo que esto significa para usted, por favor programe una consulta con nuestra oficina.
Estaremos encantados de trabajar con usted!
Este blog no pretende ser un consejo legal y nada aquí debe interpretarse como el establecimiento de una relación abogado-cliente. Por favor, programe una consulta con un abogado de inmigración antes de actuar sobre cualquier información leída aquí.

Under the new regulation, if a person filed or files Form I-589, Application for Asylum and for Withholding of Removal after October 1, 2024, and the application remains pending with USCIS for 365 days, the applicant must pay an Annual Asylum Fee (AAF) on the one-year anniversary of his or her filing date.

It’s no secret that the U.S. immigration system has faced increased scrutiny and change in recent months. From evolving policies to headlines filled with uncertainty, it’s understandable that many individuals are left wondering: Is this still the right time to pursue a future in the United States? The answer is yes—and here’s why. Despite the shifting political landscape, the core structure of U.S. immigration law remains firmly in place. While the process may appear more complex or demanding than it once was, the legal pathways to live, work, and thrive in the United States are still open and accessible to those who take the proper steps. What often gets lost in the conversation is that the United States remains a country built on innovation, creativity, and resilience. It continues to attract global talent, entrepreneurs, artists, and professionals from all walks of life. Whether you are launching a business, advancing your career, or seeking a better life for your family, the United States offers unparalleled opportunities to those who are prepared and determined. Much of what makes the United States a global economic and technological leader today is the direct result of contributions made by immigrants. Nearly half of the current Fortune 500 companies were founded by immigrants or their children. Immigrant entrepreneurs have long been an essential part of America’s economic success story. Some of the largest and most recognizable American companies were founded by immigrants or the children of immigrants. This includes household names such as Apple and Costco. Moderna, the pharmaceutical company and vaccine producer, was founded by a Canadian-born stem cell biologist, Derrick J. Rossi, whose parents themselves emigrated from Malta. These success stories are not outliers; they are part of a broader pattern that reflects the drive, innovation, and resilience that immigrants bring to the country. The United States also offers one of the most dynamic and diverse economies in the world. It is a place where hard work, fresh ideas, and entrepreneurial vision are rewarded. For creative professionals, business leaders, and investors, the United States provides a unique platform to grow, connect, and gain global influence. Its competitive marketplace, access to capital, and culture of innovation create unmatched opportunities for those ready to seize them. While the immigration process requires careful planning, that process is far from impossible. Indeed, having strong legal guidance is one of the most effective advantages an applicant can possess. Immigration law is complex, and each case must be evaluated individually. A clear, strategic plan tailored to your background and goals can significantly improve your chances of success. What may feel like a hurdle at first glance is often navigable with solid preparation and documentation. At our immigration law firm, we have had the privilege of assisting individuals from all over the world as they navigate these complexities. Time and again, we have witnessed how determination, careful preparation, and experienced legal counsel can turn uncertainty into opportunity and help transform a vision for the future into reality. If you have been uncertain about whether to move forward, let this be your sign to take the next step. The United States is still a land of possibilities. If you are ready to take that step, now is the time to act. Let us build your path forward together.


