Fiscalidad de los residentes en EE. UU.: Green Card vs Presencia Sustancial
Santos Lloyd Law Team • May 2, 2024
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Si es residente en EE.UU. en el sentido de la sección 7701(b)(1)(A) del Código de Rentas Internas (IRC), un inmigrante necesita entender las obligaciones fiscales estadounidenses.
Cuando es residente permanente, sus ingresos globales están sujetos al impuesto sobre la renta estadounidense de la misma manera que un ciudadano estadounidense.
Usted es residente de Estados Unidos a efectos fiscales si cumple la prueba de la tarjeta verde
o la prueba de la presencia sustancial
durante el año natural.
1. La prueba de la "tarjeta verde" significa que posee una tarjeta de residente permanente, formulario I-551, también conocida como "tarjeta verde", en cualquier momento del año natural.
- Seguirá teniendo la condición de residente en los EE.UU., a menos que: renuncie voluntariamente y abandone su condición de residente, o su condición de residente sea revocada, bien por USCIS, bien por un tribunal federal estadounidense.
Si cumple el requisito de la tarjeta verde en cualquier momento del año natural, pero no cumple el requisito de presencia sustancial para ese año, su fecha de inicio de residencia será el primer día en que esté presente en Estados Unidos como residente permanente legal. En otras palabras, si usted tiene su tarjeta verde por menos de un año calendario completo, sus obligaciones fiscales podrían ser menores y se calculan de la siguiente manera:
2. Para cumplir la prueba de presencia sustancial, debe estar físicamente presente en Estados Unidos al menos:
- 31 días durante el año en curso, y
- 183 días durante el período de 3 años que incluye el año en curso y los 2 años inmediatamente anteriores, contando:
a. Todos los días que estuvo presente en el año en curso, y
b. 1/3 de los días que estuvo presente en el primer año anterior al año en curso, y
c. 1/6 de los días que estuvo presente el segundo año anterior al año en curso.
En otras palabras, se aplica una mirada retrospectiva al calcular la prueba de presencia sustancial a efectos fiscales en Estados Unidos. Si el titular de una tarjeta verde no cumple la prueba de presencia sustancial, estará sujeto al impuesto sobre la renta de EE.UU. del mismo modo que un ciudadano de EE.UU. pero solo durante una parte del año natural, a partir de la fecha en que se convirtió en residente permanente de EE.UU.
Navegar por las complejidades de las leyes de inmigración y fiscales de EE.UU. a menudo requiere orientación legal profesional. Solicitar la ayuda de un abogado experto en inmigración y en fiscalidad estadounidense puede aumentar significativamente las posibilidades de éxito de su planificación de inmigración, garantizando el cumplimiento de estas intrincadas normativas y requisitos.
Si usted tiene alguna pregunta acerca de lo que esto significa para usted, por favor programe una consulta con nuestra oficina.
Estamos deseando 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.
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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!
On September 14, 2026, the U.S. District Court for the District of Massachusetts issued a nationwide preliminary injunction in Presidents' Alliance on Higher Education and Immigration v. U.S. Department of Homeland Security , halting the implementation of the Department of Homeland Security (DHS) final rule that was scheduled to eliminate “duration of status” (D/S) on September 15, 2026. As a result of this nationwide order, DHS is blocked from enforcing fixed periods of admission for F-1 students, J-1 exchange visitors, and I media representatives while the litigation moves forward. Because the current “duration of status” framework remains in full effect, F, J, and I visa holders are not required to file Form I-539 extension of stay applications to remain in valid status beyond program end dates at this time. Furthermore, restrictions on academic transfers, constraints on enrolling in second programs at the same degree level, 240-day caps on continued employment while extensions are pending, and shortened grace periods do not apply during the injunction. F-1 nonimmigrants retain the full 60-day post-completion grace period, and J-1 holders maintain their 30-day grace period. However, please note that this preliminary injunction is not a final ruling invalidating the rule , and a status conference is scheduled for October 2, 2026, to determine next steps in the litigation. Immediate Practice Tips: Inspect I-94 Travel Records Upon Reentry: F, J, and I visa holders currently admitted under D/S retain their status and should continue to be readmitted under D/S following international travel until the injunction is lifted. However, because the I-94 record controls legal stay, travelers must inspect their CBP-issued Form I-94 immediately upon reentry to confirm the "Admit Until Date" states "D/S" rather than a specific expiration date. If a specific date is mistakenly recorded, contact a local CPB Deferred Inspection Site. Notify HR and Review Workplace Compliance: Employers sponsoring F-1 or J-1 employees should inform HR and hiring managers that the September 15 fixed-period rule is postponed and standard D/S rules govern. This development does not alter standard filing windows or Form I-9 verification procedures for post-completion OPT or STEM OPT extensions. Maintain Operational Readiness and Defer Unnecessary Filings: Visa holders and employers should defer travel or filing strategy decisions made solely in anticipation of the fixed-admission rule. Because DHS may appeal or the court could alter the timeline on short notice, institutions and visa holders should maintain readiness to adjust plans if implementation resumes. There are many evolving components to this litigation. If you are an F-1, J-1, or I visa holder, sponsoring institution, or employer, you should proactively coordinate with your international student office and legal counsel to protect your status and monitor upcoming court proceedings.
The Department of Homeland Security (DHS) published its final rule eliminating the longstanding "duration of status" (D/S) policy for F, J, and I visa holders, replacing it with a fixed period of admission effective September 15, 2026. This rule requires that those who need additional time to complete their programs must file Form I-539 with USCIS or travel abroad and seek to reenter to extend their authorized period of stay. F and J visa holders present in the U.S. and in valid status on September 15, 2026, will be allowed to remain in the United States until the Program End Date listed on their current Form I-20 (for F-1s) or Form DS-2019 (for J-1s), up to a maximum of four years (until September 15, 2030) plus a 60-day grace period for F-1s and a 30-day grace period for J-1s, without filing an Extension of Status request with USCIS. However, this safety net only applies while staying in the U.S.; international travel and subsequent reentry after September 15, 2026 will result in readmission under the new rule with an I-94 that expires on the Program End Date or Employment Authorization Document (EAD) expiration, but no later than four-years after their date of re-entry. Additionally, once re-admitted under the new rules, F-1s will only receive a 30-day grace period. Immediate Practice Tips: Any F-1 or J-1 nonimmigrant currently in the U.S. who plans to change programs, start a new degree level, or needs more time to complete their studies must work with their school or program sponsor to update their SEVIS record and receive an extended Form I-20 or DS-2019 before September 15, 2026. Eligible F-1 students should submit their post-completion OPT or STEM OPT work authorization applications (Form I-765) before September 15, 2026, to secure their status and drastically reduce the likelihood of needing a Form I-539 extension application. Any F-1 student who is eligible to apply for OPT or STEM OPT before March 18, 2027, should do so as soon as they are eligible to file their Form I-765. Since F-1s can file OPT applications up to 90 days in advance of graduation, F-1 students graduating before June 15,2027, should be able to file their OPT applications before March 18, 2027, and should do so to avoid also having to file Form I-539 to extend their stay. Thus, most F-1 students graduating in December 2026 and May/June 2027 should be able to take advantage of the transition rule’s delay in having to file Form I-539 applications and should only need to file Form I-765 to apply for OPT. Incoming F-1 and J-1 students who can enter the United States before the September 15, 2026 effective date (within the permissible 30-day window prior to their program start) should do so to benefit from the transition rules, including the full 60-day F-1 grace period and deferred extension requirements. Students (F-1 and J-1) who are planning international travel should return before the effective date if possible to preserve their transition benefits. There are many parts of the rule that are not discussed here. If you are currently an F-1 or J-1 visa holder, you should proactively coordinate with your institutions and international office to protect your status and stay informed.
