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.
U.S. Citizenship and Immigration Services (USCIS) has released updated policy guidance detailing how officers will evaluate "public charge" inadmissibility for individuals applying for green cards through adjustment of status. This update follows a Department of Homeland Security (DHS) final rule that rescinds the 2022 public charge regulations. The new policy takes effect on September 18, 2026 , and applies to all green card applications (Form I-485) postmarked or submitted on or after that date. Who Is Subject to the Public Charge Rule? Most family-based and employment-based green card applicants will be subject to the public charge ground of inadmissibility. This includes spouses, children, and parents of U.S. citizens or legal permanent residents, as well as most employment visa preference categories, investors, and diversity visa applicants. Certain categories remain explicitly exempt under immigration law. These include: Asylees and refugees Victims of human trafficking (T visa) or crime (U visa) Violence Against Women Act (VAWA) self-petitioners Special Immigrant Juveniles Temporary Protected Status (TPS) applicants Certain military-related applicants and other designated humanitarian groups How USCIS Will Make Determinations USCIS officers will evaluate whether an applicant is likely to become a public charge by reviewing the totality of their circumstances on a case-by-case basis. Key factors include: Five Statutory Factors: Age, health, family status, assets/financial resources, and education or skills. Affidavit of Support: Submission of Form I-864 executed by a sponsor. Use of Public Benefits: USCIS will look at means-tested public benefits, such as cash assistance for income maintenance, housing assistance, food stamps (SNAP), or college financial aid. Note on timing: For benefits received before September 18, 2026, USCIS will only consider public cash assistance for income maintenance and long-term institutionalization at government expense. For benefits received on or after September 18, 2026, the broader consideration of all listed means-tested benefits will apply. Public Charge Bonds If an officer determines that an applicant is inadmissible solely on public charge grounds, USCIS may issue a Notice of Intent to Deny that invites the applicant to post a public charge bond using Form I-945. If an invited applicant successfully posts the required cash or surety bond, USCIS may approve the application for permanent residence. Public charge bonds can only be submitted if explicitly invited by USCIS. Santos Lloyd Law Firm will continue to monitor immigration developments closely and provide updates as further implementation details are released. For more information, please access: https://www.uscis.gov/newsroom/alerts/uscis-issues-guidance-on-making-public-charge-inadmissibility-determination
The Department of Homeland Security (DHS) is considering a regulatory proposal that would remove the discretionary 60-day grace period currently available to certain nonimmigrant visa holders (including H-1B, L-1, TN, E, and O-1) and their dependents. The draft rule is currently undergoing interagency review by the Office of Management and Budget (OMB) and has not yet been formally published for public feedback. What This Means Right Now Nothing changes today. The 60-day grace period remains in effect while this rule goes through the approval process. Under current rules, if your job ends early, you have up to 60 days (or until your I-94 expires) to leave the U.S., find a new sponsor, or apply to change status. What Could Change If approved, foreign workers who lose their jobs would no longer get automatic time to find a new employer or change status from within the U.S. They would generally be required to leave the country immediately. Next Steps Once the OMB finishes its initial review, the proposed rule will be published in the Federal Register, opening a public comment period of 30 to 60 days. Based on feedback received during this time, DHS may decide to alter, withdraw, or proceed with the proposal. If the government decides to finalize the rule, the entire process will likely take several months before taking effect. Santos Lloyd Law Firm will continue to monitor developments closely and will share updates on our immigration blog and social media pages as more details emerge.
Navigating the United States immigration system can be complicated and stressful, and maximizing your chances of a successful outcome can have a huge positive impact on your personal or professional life. While hiring an experienced immigration attorney is an excellent first step toward securing a positive outcome, it is vital to remember that legal representation is fundamentally a partnership. Your attorney is your advocate, but the strength and efficiency of your case rely heavily on the preparation, collaboration, and transparency you bring to the table. To help you maximize the value of your legal counsel and build a seamless, robust application package, here are five essential tips for making your partnership with an immigration attorney a genuine success. 1. Streamlining Translated Documents: The Value of Advance Preparation Submitting an immigration petition requires an extensive paper trail of supporting evidence. This often includes vital records such as birth certificates, marriage licenses, divorce decrees, police clearance certificates, or academic transcripts. A strict, non-negotiable rule enforced by USCIS is that any document used as supporting evidence that is written in a language other than English must be accompanied by a full and complete English translation. You can proactively save significant time and keep your legal process moving forward by arranging for these translations before sending documents to your attorney. However, you cannot simply translate them yourself or have a bilingual friend write it out. USCIS requires the translator to provide a formal, written attestation. While you don’t need to hire a professional translator, the certification must explicitly state that the translator is competent to translate from the foreign language into English and that the translation is accurate, true, and complete. Having these documents translated with proper written attestations beforehand allows your attorney to begin analyzing your evidence and compiling your packet immediately without administrative delays. 2. Understanding Legal Fees vs. USCIS Filing Fees Like any legal process, immigration law matters are expensive, and they involve two distinct types of cost- understanding these can help you to budget properly and avoid unnecessary friction or delays. When entering into a legal retainer agreement, it is crucial to recognize the operational difference between the legal fees charged by your law firm and the administrative filing fees mandated by the U.S. government: Legal Fees: These fees are paid directly to your immigration attorney for their professional expertise, time, legal labor, and ongoing representation. This covers strategy formulation, document drafting, compilation of the legal brief, and managing communications with government agencies. A good attorney will be clear about how much things will cost, at what point you will need to pay them, and why the costs may vary for certain situations (such as expediting a case to meet a deadline). USCIS Fees: These are flat filing fees established by the U.S. government to process specific immigration forms. These fees are mandatory regardless of whether you hire an attorney, and they are generally non-refundable—meaning the government keeps the money even if your application is ultimately denied. It is also important to remember that these fees will be charged to your account shortly after your case is filed, so make sure you have the requisite amount available in your account to avoid your filing being rejected due to payment failure. Review your legal contract carefully to ensure you understand how both fee types are structured. Your attorney will explicitly instruct you on how and when government fees must be paid, which typically requires separate checks, money orders, or specific credit card authorization forms made out directly to the "U.S. Department of Homeland Security." 3. Submitting Your Documents Properly When preparing documents for your attorney, ensure that they are properly scanned using a scanner or a dedicated mobile scanning app. If you must take photos of a document using a smartphone, ensure the camera is perfectly level, the lighting is bright and even, and the image displays the entire document —including all four corners, edges, and margins. Blurry, skewed, or cropped images look unprofessional and raise immediate red flags regarding document alteration. Furthermore, pay absolute attention to signature requirements. While electronic signatures are standard in commercial business, USCIS enforces strict guidelines. Most immigration forms and critical supporting affidavits require an original "wet signature"—meaning you must physically sign the paper document with an ink pen before it is submitted or scanned. Digital fonts or unapproved electronic signatures can result in your entire application package being rejected and sent back, costing you valuable time and filing priorities. 4. Transparency is Key: Providing the Full Picture Your immigration attorney’s sole objective is to protect your interests, advocate for your legal status, and help you achieve your goals. However, an attorney cannot effectively defend you against risks they do not know exist. To ensure a successful outcome, you must provide your legal counsel with a complete, completely unvarnished picture of all relevant facts—both positive and negative—from your very first consultation. Clients are occasionally hesitant to disclose past complications, such as a prior visa denial, an unauthorized period of employment, an arrest or citation, or previous marriages. Concealing these facts from your attorney is incredibly risky. The U.S. government possesses expansive domestic and international databases and will uncover this information during background checks. If your attorney is blindsided by an undisclosed adverse fact mid-process, they cannot prepare a proactive legal defense, alternative strategy, or necessary waiver in advance. Remember that your disclosures are entirely protected by attorney-client privilege; your attorney is there to solve your problems, not to judge them! 5. Managing Expectations: Why Attorneys Cannot Guarantee Outcomes One of the most foundational elements of a healthy attorney-client relationship is alignment on expectations. It is critical to understand from the outset that an immigration attorney can never guarantee a successful outcome for your case. Whether you are applying for a family-sponsored green card, an employment-based visa, asylum, or naturalization, the ultimate authority to approve or deny a petition rests entirely within the discretion of U.S. Citizenship and Immigration Services (USCIS), Department of State consular officers, or immigration judges. Immigration law explicitly grants immense discretionary power to the government officials evaluating your case. An attorney’s role is to deeply analyze the law, construct a compelling legal narrative, meticulously organize your supporting evidence, and protect your rights from administrative overreach. However, because the final decision is entirely subject to agency discretion, any attorney who claims a "100% guaranteed approval" is acting unethically. Trust the counsel who gives you an honest assessment of your case's strengths and potential vulnerabilities, rather than empty promises. Conclusion: A Collaborative Approach to Success Achieving your immigration goals is a shared responsibility. Treat your application with the seriousness it deserves, work hand-in-hand with your legal counsel, and you will set yourself on the most reliable path to success. If you are ready to take action on your case and are seeking a competent, experienced, and trustworthy immigration attorney to work with you towards the outcome you are looking for, please contact us today and we will be ready to assist you.
