Requisitos fiscales de EE. UU. para residentes fiscales de EE. UU.
Olga Guzhva • February 29, 2024
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Al considerar la inmigración a los Estados Unidos, la gente a menudo busca los entresijos de las diversas opciones de visa, el costo de la salida y las oportunidades educativas para los niños, pero rara vez preguntan sobre las implicaciones de los impuestos estadounidenses. Si realiza una búsqueda en Google sobre inmigración estadounidense, encontrará mucha información sobre diversas visas y sus requisitos de elegibilidad, el proceso de obtención de una tarjeta verde o naturalización, etc. La información sobre las normas fiscales de EE. UU. no aparecerá en su búsqueda de Google a menos que la busque específicamente.
- Como parte de su planificación de inmigración, es muy importante conocer y comprender las obligaciones tributarias de los EE. UU., específicamente si tiene activos en su país de origen.
- Además, si decide abrir su nuevo negocio en los EE. UU. y solicitar una visa de inmigrante, como EB-1 o EB-2 NIW, o una visa de no inmigrante, como E-2 o L-1, también querrá saber qué impuestos usted y su entidad comercial tendrían que pagar.
- Incluso si no inmigra a los Estados Unidos pero elige trabajar allí con una visa temporal de no inmigrante, puede estar sujeto a impuestos estadounidenses.
En general, (1) los residentes fiscales de los EE. UU. pagan impuestos de la misma manera que los ciudadanos estadounidenses: sobre sus ingresos mundiales, mientras que (2) los no residentes generalmente pagan impuestos sobre los ingresos de fuente estadounidense y los ingresos efectivamente relacionados con el comercio o los negocios de los EE. UU.
Los ingresos de los residentes están sujetos a las tasas impositivas graduadas que se aplican a los ciudadanos estadounidenses. Los residentes utilizan la tabla de impuestos y los cuadros de tasas impositivas que se aplican a los ciudadanos estadounidenses que se encuentran en las instrucciones para el formulario 1040 y el formulario 1040-SR2.
Residencia según la ley fiscal de EE. UU.
La tributación de una persona que no es ciudadano estadounidense o nacional de los EE. UU. depende del estado de residencia de dicha persona.
Si es residente de los EE. UU., debe declarar todos los intereses, dividendos, salarios u otras compensaciones por servicios, ingresos por alquiler de propiedades o regalías y otros tipos de ingresos en su declaración de impuestos de los EE. UU. Debe informar estos montos ya sea que se ganen dentro o fuera de los Estados Unidos.
Nota: Un residente estadounidense a efectos de inmigración no siempre es lo mismo que un residente estadounidense a efectos fiscales.
¿Quién es el residente fiscal de EE. UU.?
- El ciudadano estadounidense es un residente de los EE. UU. a efectos del impuesto sobre la renta de los EE. UU.
- Un inmigrante que obtiene una tarjeta verde es tratado como residente permanente legal a efectos de inmigración y se le considera residente fiscal de los EE. UU. a efectos del impuesto sobre la renta de los EE. UU.
- Un ciudadano extranjero podría ser residente de los EE. UU. a efectos del impuesto sobre la renta de los EE. UU. según la prueba de presencia sustancial.
- Los extranjeros podrán optar por ser tratados como residentes de doble estatus para este año contributivo si cumplen con ciertas pruebas. Para obtener más información, consulte la Publicación 519, Guía fiscal de EE. UU. para extranjeros.
- Usted es una persona con doble estatus cuando ha sido residente y no residente de los EE. UU. en el mismo año fiscal.
- El estatus dual no se refiere a su ciudadanía, sólo a su estatus de residente a efectos fiscales en los Estados Unidos.
- Al determinar su obligación tributaria sobre la renta de los EE. UU. para un año fiscal de doble estatus, se aplican reglas diferentes para la parte del año en que es residente de los Estados Unidos y la parte del año en que no es residente. Los años tributarios de doble estatus más comunes son los años de llegada y salida.
Al planificar su inmigración a los Estados Unidos, la planificación estratégica inteligente de su proceso de inmigración, así como la evaluación de sus obligaciones tributarias futuras en los EE. UU., son esenciales para estar tranquilo y evitar problemas y problemas al tratar con el IRS. Navegar por las complejidades de las leyes fiscales y de inmigración de los EE. UU. a menudo requiere orientación legal profesional. Buscar la asistencia de un abogado de inmigración con experiencia y versado en los impuestos estadounidenses puede mejorar significativamente las posibilidades de que su planificación de inmigración sea exitosa, garantizando el cumplimiento de estas complejas regulaciones y requisitos.
Si tiene alguna pregunta sobre lo que esto significa para usted, programe una consulta con uno de nuestros abogados experimentados.
¡Esperamos con interés trabajar con usted!
Este blog no pretende ser asesoramiento legal y nada aquí debe interpretarse como el establecimiento de una relación abogado-cliente. Programe una consulta con un abogado de inmigración antes de actuar según cualquier información leída aquí.
Navigating U.S. immigration law can often feel like learning a completely new language. Two terms that frequently confuse are lawful status and a period of authorized stay. While they sound similar and both relate to your ability to remain in the United States, they are distinct legal concepts. Understanding the difference is critical. Mixing them up can accidentally lead to visa violations, unlawful presence, and severe long-term immigration consequences. 1. What is Lawful Status? Lawful status means you have been officially granted the right to be in the United States by the U.S. government, and that right is currently active. You hold a lawful status if you are: A U.S. citizen or national. A Lawful Permanent Resident (Green Card holder) or Conditional Permanent Resident. A nonimmigrant who was lawfully admitted to the country for a temporary period (such as on a tourist, student, or work visa). For temporary visa holders, your lawful status is directly tied to your Form I-94 (Arrival/Departure Record). As long as the date on your I-94 has not passed, and you are actively following the rules of your visa - such as maintaining a full course load on an F-1 student visa or working only for your approved sponsor on an H-1B visa - you are in lawful status. 2. What is a Period of Authorized Stay? A period of authorized stay is essentially a temporary legal buffer. It means the government allows you to physically remain in the country for the time being, but you do not hold an active, lawful status. The most common way to enter this buffer zone is by filing to extend, change, or adjust your visa status before your current permission expires. While you wait for USCIS to make a decision, your Form I-94 expiration date will often pass. At that exact moment, your active lawful status officially ends. However, because you submitted your application on time, you automatically enter a period of authorized stay for as long as your case remains pending. It is important to note that, while this authorized stay stops you from accruing unlawful presence (the dangerous clock that triggers multi-year reentry bars), it does not grant you a formal legal status, nor does it completely shield you from the initiation of removal (deportation) proceedings. It functions as a temporary stay, not a permanent safety net. If USCIS denies your application and your original visa has already expired, your temporary buffer zone vanishes instantly. The consequences are immediate and serious: since you no longer hold a valid status or a pending case, you no longer have legal permission to be in the country, giving the government the right to start removal proceedings. To avoid these highly stressful risks, the safest strategy is to maintain a valid underlying status when possible. If you are currently waiting on a pending application or have questions about your options, our office is here to help you navigate the system safely. Reach out to us today to schedule a consultation.
Navigating the immigration landscape as a professional athlete can feel as demanding as a championship final, but understanding the P-1A visa can help you to plan ahead and successfully petition USCIS when the time comes to apply. For individual athletes like surfers, Rodeo cowboys, or Brazilian Jiu-Jitsu fighters, the P-1A serves as the primary gateway to competing in the United States. While it is often compared to the O-1 visa, the P-1A has a distinct threshold that is more easily accessible than the O-1; rather than proving "extraordinary ability," you must demonstrate "international recognition". This means your achievements must be renowned or leading in more than one country, showcasing a level of skill that is substantially above the ordinary. For those competing in individual sports, the spotlight is entirely on your personal accolades and standing rather than a team or league’s reputation as in the case of a team sport athlete. You must show that you are personally well-known within your sport across multiple countries, and that the U.S. events you intend to enter typically draw other internationally recognized participants. One of the most significant advantages for the solo competitor is the duration of stay, as individual athletes can often secure a P-1 visa for an initial period of up to five years, which can eventually be extended to a total of ten. This stands in stark contrast to team athletes, who are generally limited to the duration of a specific season or contract with a team. If you are looking to be proactive about your future eligibility, you should treat your career milestones as a collection of evidence for the "Two-Out-of-Seven" rule used by USCIS. To qualify, you must provide evidence satisfying at least two of the following seven criteria: Evidence of having participated to a significant extent in a prior season with a major U.S. sports league. 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If you are working with an immigration attorney, make sure they have a clear understanding of your sport, how its governing body determines rankings, and the significance of your accomplishments- successfully showing USCIS why your rankings or results indicate you are performing at an elite and internationally recognized level is key to a successful outcome. Beyond the trophies, your professional network plays a crucial role ; cultivating relationships with recognized experts or sports media members who can provide written statements will significantly strengthen your future petition. Major media articles that discuss your accomplishments or explain the significance of competitions or rankings you feature in, can also have a strong positive impact on your case. As you prepare, remember that every petition also requires a formal consultation letter from an appropriate labor organization , if one exists that covers your sport. A good immigration attorney will help you to identify the appropriate labor organization and engage with them on your behalf to secure the consultation letter you need. Generally, they will want to see the same evidence that USCIS will be evaluating, and they may need some time to review your petition prior to issuing you a consultation letter. Finally, you will also need a written contract with an employer or agent within the United States, and a detailed itinerary of the events where you will perform . Your immigration attorney can also help you to structure your contract with your agent or employer, and guide you in creating an itinerary based on the events or competitions you will participate in. While every individual sport is different, USCIS will want to see that you have set up a structure that will pay you a living wage to perform your sport, and that you have planned out an itinerary of competitions or events in sufficient detail that covers the entire period of time for which you are requesting the P-1A visa. At Santos Lloyd Law Firm, P.C., we are experienced in helping talented individuals who are accomplished in many different sports to continue their careers here in the United States. If you are such an athlete interested in competing here, please contact us, and we will be happy to discuss your case.
If you have a pending asylum application in the United States, you will now be required to pay an Annual Asylum Fee (AAF) in order to keep your application pending. Understanding this new fee and why it is important could be the difference between maintaining your pending asylum application and facing removal from the country . If your asylum application has been pending for more than one year, you will be required to pay an annual fee of $102 . The good news is that this fee is charged per asylum application, not per person. This means a family applying together on a single Form I-589 will only pay $102 total. However, it is important to know that there are no fee waivers available for this annual payment. It is crucial to take this fee seriously because the consequences for missing your payment are severe . If you receive a notification from USCIS that your fee is due, you will be given exactly 30 days to pay it. If you fail to pay by the deadline, the government may enforce the following penalties: Rejection of your Application: USCIS will reject your pending asylum application. Loss of Work Authorization: Any pending applications for employment authorization (Form I-765) based on your asylum case will be denied. Furthermore, if you already have an approved work permit, you will lose your work authorization immediately. Risk of Deportation: If you do not have an underlying legal status in the U.S., USCIS may initiate your removal (deportation) from the United States. Because of the severe consequences of failure to pay the fee within 30 days, it is vitally important to update your address with USCIS. This ensures you will actually receive the payment notice and can pay it on time without jeopardizing your case. How to Pay: Paying your fee promptly is the best way to protect your asylum status and work authorization. You can easily check if your fee is due and make your payment online by visiting: https://my.uscis.gov/accounts/annual-asylum-fee/start/overview To submit your payment, you will need two important pieces of information: Your A-Number (Alien Registration Number). The receipt number from your asylum application receipt notice. Once you enter this information, you will see a blue “Pay and submit” button. You can pay securely using a credit card, debit card, or a transfer from a U.S. bank account. Always make sure to save a copy of your receipt to ensure you have evidence of payment. Staying informed and keeping up with the Annual Asylum Fee is an essential part of the asylum process in 2026. Watch your mail for notifications, keep your address updated, and pay your fee as soon as it is due to ensure your case stays on track.
