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.
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