Tributação de Residentes dos EUA: Green Card vs Presença Substancial
Santos Lloyd Law Team • August 15, 2024
Click here to read this article in English
Se você é um residente dos EUA conforme a definição da seção 7701(b)(1)(A) do Código da Receita Federal (IRC), é importante que um imigrante entenda as obrigações fiscais nos EUA.
Quando você é um residente permanente, sua renda mundial está sujeita ao imposto de renda dos EUA da mesma forma que a de um cidadão americano.
Você é um residente dos Estados Unidos para fins fiscais se atender ao teste do green card
ou ao teste de presença substancial
durante o ano-calendário.
1. O "Teste do Green Card" significa que você possui um Cartão de Residente Permanente, Formulário I-551, também conhecido como "green card", em qualquer momento durante o ano-calendário.
- Você continua a ter status de residente dos EUA, a menos que: você renuncie voluntariamente e abandone seu status de residente, ou seu status de residente seja terminado, seja pelo USCIS ou por um tribunal federal dos EUA.
Se você atender ao teste do green card em qualquer momento durante o ano-calendário, mas não atender ao teste de presença substancial para aquele ano, sua data de início da residência é o primeiro dia em que você estiver presente nos Estados Unidos como residente permanente legal. Em outras palavras, se você possuir o green card por menos de um ano-calendário completo, suas obrigações fiscais podem ser menores e são calculadas da seguinte forma:
2. Para atender ao teste de Presença Substancial, você deve estar fisicamente presente nos Estados Unidos por pelo menos:
- 31 dias durante o ano atual, e
- 183 dias durante o período de 3 anos que inclui o ano atual e os 2 anos imediatamente anteriores, contando:
a. Todos os dias em que você esteve presente no ano atual, e
b. 1/3 dos dias em que você esteve presente no primeiro ano anterior ao ano atual, e
c. 1/6 dos dias em que você esteve presente no segundo ano anterior ao ano atual.
Em outras palavras, aplica-se um retrospecto ao calcular um teste de presença substancial para fins fiscais nos EUA. Se um portador de green card não atender ao teste de presença substancial, estará sujeito ao imposto de renda dos EUA da mesma forma que um cidadão americano, MAS SOMENTE por uma parte do ano-calendário, a partir da data em que se torna um residente permanente dos EUA.
Navegar pelas complexidades das leis de imigração e tributação dos EUA frequentemente requer orientação jurídica profissional. Buscar assistência de um advogado de imigração experiente e bem versado em tributação nos EUA pode aumentar significativamente as chances de um planejamento imigratório bem-sucedido, garantindo a conformidade com essas regulamentações e requisitos intrincados.
Se você tiver alguma dúvida sobre o que isso significa para você, por favor, agende uma consulta com nosso escritório.
Estamos ansiosos para trabalhar com você!
Este blog não se destina a fornecer aconselhamento jurídico e nada aqui deve ser interpretado como estabelecimento de um relacionamento advogado-cliente. Por favor, agende uma consulta com um advogado de imigração antes de agir com base em qualquer informação lida aqui.

It’s no secret that the U.S. immigration system has faced increased scrutiny and change in recent months. From evolving policies to headlines filled with uncertainty, it’s understandable that many individuals are left wondering: Is this still the right time to pursue a future in the United States? The answer is yes—and here’s why. Despite the shifting political landscape, the core structure of U.S. immigration law remains firmly in place. While the process may appear more complex or demanding than it once was, the legal pathways to live, work, and thrive in the United States are still open and accessible to those who take the proper steps. What often gets lost in the conversation is that the United States remains a country built on innovation, creativity, and resilience. It continues to attract global talent, entrepreneurs, artists, and professionals from all walks of life. Whether you are launching a business, advancing your career, or seeking a better life for your family, the United States offers unparalleled opportunities to those who are prepared and determined. Much of what makes the United States a global economic and technological leader today is the direct result of contributions made by immigrants. Nearly half of the current Fortune 500 companies were founded by immigrants or their children. Immigrant entrepreneurs have long been an essential part of America’s economic success story. Some of the largest and most recognizable American companies were founded by immigrants or the children of immigrants. This includes household names such as Apple and Costco. Moderna, the pharmaceutical company and vaccine producer, was founded by a Canadian-born stem cell biologist, Derrick J. Rossi, whose parents themselves emigrated from Malta. These success stories are not outliers; they are part of a broader pattern that reflects the drive, innovation, and resilience that immigrants bring to the country. The United States also offers one of the most dynamic and diverse economies in the world. It is a place where hard work, fresh ideas, and entrepreneurial vision are rewarded. For creative professionals, business leaders, and investors, the United States provides a unique platform to grow, connect, and gain global influence. Its competitive marketplace, access to capital, and culture of innovation create unmatched opportunities for those ready to seize them. While the immigration process requires careful planning, that process is far from impossible. Indeed, having strong legal guidance is one of the most effective advantages an applicant can possess. Immigration law is complex, and each case must be evaluated individually. A clear, strategic plan tailored to your background and goals can significantly improve your chances of success. What may feel like a hurdle at first glance is often navigable with solid preparation and documentation. At our immigration law firm, we have had the privilege of assisting individuals from all over the world as they navigate these complexities. Time and again, we have witnessed how determination, careful preparation, and experienced legal counsel can turn uncertainty into opportunity and help transform a vision for the future into reality. If you have been uncertain about whether to move forward, let this be your sign to take the next step. The United States is still a land of possibilities. If you are ready to take that step, now is the time to act. Let us build your path forward together.

For individuals applying under the O-1A or EB-1A categories , both reserved for professionals with extraordinary ability, letters of recommendation are a critical part of the petition. These expert testimonial letters offer valuable insight into your accomplishments, reputation, and influence within your field. When written properly, they help demonstrate that you truly stand out as someone who has risen to the very top of your profession. Many petitions submitted by highly accomplished individuals fall short because the recommendation letters are vague, overly personal, or fail to clearly explain why the applicant meets the legal standard of extraordinary ability. That is why taking the time to prepare your recommenders effectively is not just helpful. It is essential to build a strong and persuasive case. First, it is important to help your recommenders understand the purpose of the letter . This is not a casual reference or character recommendation. It is a formal declaration to U.S. Citizenship and Immigration Services that you possess extraordinary ability in your area of expertise. The letter must describe your achievements in concrete terms and explain why your work has had a significant impact and recognition within your field. Many professionals, no matter how accomplished, are unfamiliar with the specific requirements of the O-1A and EB-1A categories. It is helpful to provide them with a short explanation of what is needed, and in some cases, a sample or outline to guide them. Selecting the right recommenders is just as critical as the content of the letters themselves. While USCIS gives greater weight to letters from independent experts, independence should not be confused with distance. The ideal recommender is someone who knows your work well and can provide specific and credible insight into your contributions, impact, and reputation in the field. A letter from someone who barely knows you, or one that focuses more on the recommender’s own accomplishments than yours, is unlikely to carry much weight with USCIS. A common mistake is submitting letters that read more like summaries of the recommender’s resume than a meaningful evaluation of your achievements. While a brief introduction of the recommender’s qualifications is important to establish credibility, the focus must remain squarely on you , your work, your innovation, and the ways in which your impact is considered extraordinary. The strongest letters go beyond general praise. They include clear and detailed examples of how your contributions have influenced others in your field or led to measurable outcomes. To make the letter as accurate and persuasive as possible, you should provide your recommenders with a summary of your most important professional milestones. This might include major awards, media coverage, patents, publications, notable leadership roles, or metrics showing the commercial or scientific success of your work. Well-prepared recommendation letters serve as both evidence and narrative. They help fulfill specific legal requirements and also tell the story of how and why your work has earned you distinction. In a category defined by terms like extraordinary ability, it is important that every part of your petition reinforces that standard. At Santos Lloyd Law Firm, we work closely with our clients and their recommenders to develop strong and compelling testimonial letters that meet USCIS expectations and highlight each applicant’s unique contributions.