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 the U.S. immigration system is already a complex process, but a critical new federal court ruling has provided major relief to thousands of applicants who have found themselves caught in a challenging standstill. On Friday, June 5, 2026, U.S. District Chief Judge John J. McConnell, Jr. of the U.S. District Court for the District of Rhode Island issued a nationwide order declaring unlawful and vacating four restrictive U.S. Citizenship and Immigration Services (USCIS) policies. These internal policies had previously directed adjudicators to completely suspend processing and final decisions for immigration benefits filed on behalf of foreign nationals from roughly 39 countries. In a sharply worded ruling, Chief Judge McConnell criticized the administration’s restrictive processing directives, stating that the policies "threw the lives of countless immigrants living in the United States into indeterminate legal limbo." He further accused USCIS of actively ignoring established federal law by categorically barring these applicants from receiving final decisions. Which Countries and Benefits Are Affected? The 39 affected nations are located predominantly across Africa, Asia, Latin America, and the Middle East, heavily mirroring countries that have been targets of broader administration travel bans. Under the struck-down policies, individuals from these specific countries faced indefinite halts on their essential filings, regardless of the individual merits of their cases. The federal court's decision directly impacts a wide spectrum of vital immigration pathways, including: Asylum Applications Employment Authorization Documents (Work Permits) Adjustment of Status (Green Cards) Naturalization (Citizenship Applications) What This Means For Clients and Applicants The core takeaway of this decision is immediate: USCIS must resume processing these cases. Because the court's ruling carries a nationwide effect, the agency is no longer permitted to pause or shelve a file simply because of the applicant’s country of origin. While the administration is widely expected to appeal Chief Judge McConnell's decision, the policy is officially vacated for the time being. For individuals from the affected nations who have watched their applications sit frozen for months without explanation, this opens a crucial window to see their cases move forward toward a final determination. How Santos Lloyd Law Firm Can Assist The landscape of U.S. immigration remains incredibly fluid, and shifts in federal policy can radically impact your status, career, or timeline. If you are a national of one of the affected countries or have an application that has been experiencing unusual or prolonged delays, it is critical to evaluate how this new ruling alters your strategy. At Santos Lloyd Law Firm, P.C., we closely monitor federal litigation and shifting agency guidance to provide our clients with proactive legal support. Whether you are navigating family-based applications, employment visas, or citizenship tracks, our experienced attorneys are here to help you understand your options and build a viable path forward.
For many of our clients, premium processing has long felt less like a luxury and more like a necessity. Whether it's an artist with a tour date, a startup founder with investors waiting, or an executive whose H-1B extension is tied to a project deadline, the ability to get a USCIS decision in fifteen business days has been a cornerstone of business and entertainment immigration planning. But 2026 has brought meaningful changes. On March 1, 2026, USCIS implemented a new round of premium processing fee increases under the biennial inflation adjustment authorized by the USCIS Stabilization Act. With fees now climbing across every eligible form, employers, foreign nationals, and their counsel are asking a fair question: at these prices, is premium processing still worth it? The short answer is: often yes but no longer always. Here is what has changed, what hasn't, and how to think strategically about your filings this year. What Premium Processing Actually Buys You Premium processing is an optional, fee-based service that obligates USCIS to take action on a qualifying petition or application within a defined window. "Action" does not necessarily mean approval USCIS may issue an approval, a denial, a Request for Evidence (RFE), a Notice of Intent to Deny, or open an investigation. But it must do something within the guaranteed timeframe, or refund the premium fee. The current adjudication windows are: 15 business days for most Form I-129 nonimmigrant petitions (including H-1B, L-1, O-1, P-1, TN, and E-3) and most Form I-140 employment-based immigrant petitions 45 business days for Form I-140 petitions in the EB-1C (multinational executive/manager) and EB-2 National Interest Waiver (NIW) categories 30 business days for eligible Form I-539 change-of-status applications and Form I-765 applications for F-1 OPT and STEM OPT employment authorization When USCIS issues an RFE, the clock pauses and restarts only when the agency receives the response, a detail that surprises many petitioners and is worth planning around. The 2026 Fee Increases at a Glance The Department of Homeland Security's final rule, published in the Federal Register on January 12, 2026, raised premium processing fees by an average of roughly 5.7 percent based on inflation between June 2023 and June 2025. Any Form I-907 postmarked on or after March 1, 2026, must include the updated fee, or USCIS will reject the filing outright.
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. Evidence of participation in an international competition with a national team. Evidence of having participated to a significant extent in a prior season for a U.S. college or university in intercollegiate competition. A written statement from an official of a major U.S. sports league or the governing body of the sport detailing your international recognition. A written statement from a member of the sports media or a recognized expert. Evidence that you or your team is ranked, if the sport has international rankings. Evidence that you or your team has received a significant honor or award in the sport. Building your resume with these specific benchmarks in mind is essential. Here are some suggestions to help an individual sport athlete to meet these criteria and successfully qualify for a P-1A visa: First, you should actively seek opportunities to represent your national team or strive for high international rankings , as these are concrete proof of your standing. 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.
