¿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. 

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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.

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By Santo Lloyd Team • October 22, 2026
 Receiving a two-year green card through marriage is an important step, but it leaves another process ahead: removing the conditions on permanent residence. For couples preparing a joint Form I-751 petition, understanding the filing window and organizing evidence early can make the preparation more manageable. The starting point is your own record. Locate the green card, the notice granting residence, and copies of the earlier immigration filing. Check the date conditional residence began and the card’s expiration date. Do not calculate the next deadline solely from your wedding anniversary or the date an attorney first submitted your case. Understand the joint filing window Under 8 CFR 216.4 , a joint I-751 petition generally must be filed during the 90-day period immediately before the second anniversary of obtaining conditional permanent residence. This is a window before that anniversary, not an additional 90 days after the card expires. Preparing early and filing early are different things. You can begin gathering records well before the window opens, while coordinating the correct submission date with your attorney. A joint petition also requires the appropriate signatures, fee, and supporting documentation. Confirm the current form instructions, accepted filing method, and applicable fee when the case is ready to submit. Build a record of the marriage over time The regulation identifies several types of evidence that may help show the marriage was not entered into to evade immigration law: jointly owned property, a lease for a shared home, combined financial resources, children’s birth certificates, and statements from people with personal knowledge of the relationship. These examples do not mean every couple must have a mortgage, joint accounts, or children. The evidence should accurately reflect your circumstances. A clear explanation of how you manage your household can be more useful than forcing your relationship into a checklist that does not fit. As a practical preparation step, organize records by date and type. Review whether they help explain the course of the marriage, rather than collecting only documents created shortly before filing. Flag separate addresses, name changes, or gaps in the records for your attorney. Never alter a document to make the history appear simpler. Tell your attorney if circumstances change This article addresses joint filing. Divorce, the death of a spouse, abuse, or other significant changes may require a different filing basis or an individualized assessment. Separate waiver provisions exist, with their own requirements. A spouse’s unwillingness to sign does not, by itself, establish eligibility for every waiver. Do not assume that the joint 90-day window answers every question about a non-joint case. If the relationship changes while preparing the petition or while it is pending, inform counsel promptly. You should not need to invent a continuing relationship to seek advice about the options that may actually apply. Keep tracking the case after submission The regulation provides that conditional resident status is automatically extended, when necessary, upon receipt of a properly filed I-751 until adjudication. Proof of that status is a separate practical matter: keep the receipt notice and have counsel review its wording before relying on it for travel or employment documentation. This article does not promise a particular receipt-extension period or processing time. A missed deadline calls for prompt legal attention. The regulation allows some late joint filings where USCIS accepts a written showing of good cause, but acceptance is not automatic. Do not assume a late petition cures the problem without further review. Santos Lloyd Law Firm, P.C. can help you assess the filing window, organize relevant evidence, and identify changes that may affect your I-751 strategy. Contact the firm early enough to review the facts before the deadline approaches.
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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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