Requisitos Fiscais dos EUA para Residentes Fiscais dos EUA.
Santos Lloyd Law Team • July 18, 2024
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Ao considerar a imigração para os Estados Unidos, as pessoas frequentemente pesquisam os prós e os contras das diversas opções de visto, custo de vida, oportunidades educacionais para crianças, mas raramente se informam sobre as implicações da tributação nos EUA. Se você fizer uma pesquisa no Google sobre imigração para os EUA, encontrará muitas informações sobre os diversos vistos e seus requisitos de elegibilidade, o processo de obtenção de um green card ou naturalização, e assim por diante. As informações sobre as regras fiscais dos EUA não aparecerão em sua pesquisa no Google, a menos que você procure especificamente por elas.
- Como parte do seu planejamento de imigração, é muito importante estar ciente e entender as obrigações fiscais dos EUA, especialmente se você tiver ativos em seu país de origem.
- Além disso, se você decidir abrir seu novo negócio nos EUA e solicitar um visto de imigrante, como o EB-1 ou EB-2 NIW, ou um visto de não-imigrante, como o E-2 ou L-1, também é importante saber quais impostos você e sua empresa serão obrigados a pagar.
- Mesmo que você não imigrar para os Estados Unidos, mas optar por trabalhar lá com base em um visto de não-imigrante temporário, poderá estar sujeito à tributação dos EUA.
Em geral, (1) os residentes fiscais dos EUA são tributados da mesma forma que os cidadãos dos EUA - sobre sua renda mundial, enquanto (2) os não-residentes são geralmente tributados sobre a renda de origem nos EUA e a renda efetivamente conectada com o comércio ou negócio nos EUA.
A renda dos residentes está sujeita às taxas de imposto graduadas que se aplicam aos cidadãos dos EUA. Os residentes usam a Tabela de Impostos e as Tabelas de Taxas de Imposto que se aplicam aos cidadãos dos EUA, encontradas nas Instruções para o Formulário 1040 e Formulário 1040-SR2.
Residência sob a Lei Fiscal dos EUA
A tributação de um indivíduo que não é cidadão dos EUA ou nacional dos EUA depende do status de residência desse indivíduo.
Se você é residente nos EUA, deve declarar todos os juros, dividendos, salários ou outra compensação por serviços, renda de aluguel de propriedade ou royalties, e outros tipos de renda em sua declaração de imposto dos EUA. Você deve declarar esses valores, independentemente de serem obtidos dentro ou fora
dos Estados Unidos.
Nota: Residente nos EUA para fins de imigração nem sempre é o mesmo que residente nos EUA para fins fiscais.
Quem é residente fiscal dos EUA?
- Um cidadão dos EUA é um residente fiscal dos EUA para fins de imposto de renda americano.- Um imigrante que obtém um green card é tratado como residente permanente legal para fins de imigração e é considerado residente fiscal dos EUA para fins de imposto de renda americano.- Um estrangeiro pode ser residente fiscal dos EUA para fins de imposto de renda dos EUA sob o teste de presença substancial.
- Estrangeiros podem optar por ser tratados como residentes de status duplo para este ano fiscal se certos testes forem atendidos. Para saber mais, consulte a Publicação 519, Guia Fiscal dos EUA para Estrangeiros.
- Você é um indivíduo de status duplo quando foi residente dos EUA e não-residente no mesmo ano fiscal.
- O status duplo não se refere à sua cidadania, apenas ao seu status de residência para fins fiscais nos Estados Unidos.
- Ao determinar sua responsabilidade fiscal nos EUA para um ano fiscal de status duplo, regras diferentes se aplicam para a parte do ano em que você é residente dos Estados Unidos e a parte do ano em que você é não-residente. Os anos fiscais de status duplo mais comuns são os anos de chegada e partida.
Ao planejar sua imigração para os Estados Unidos, um planejamento estratégico inteligente do seu processo de imigração, bem como a avaliação de suas futuras obrigações fiscais nos EUA, são essenciais para evitar armadilhas e problemas ao lidar com o IRS. Lidar com as complexidades das leis de imigração e fiscais dos EUA frequentemente requer orientação jurídica profissional. Buscar assistência de um advogado de imigração experiente e especializado em tributação dos EUA pode aumentar significativamente as chances de um planejamento de imigração bem-sucedido, garantindo conformidade com essas regulamentações e requisitos minunciosos.
Se você tiver alguma dúvida sobre o que isso significa para você, por favor, agende uma consulta com um de nossos advogados experientes.
Será um prazer 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.
In recent months, the U.S. government has intensified its vetting procedures for individuals seeking entry into the United States, whether through visa applications abroad or inspection at ports of entry. This shift, prioritized by the current administration, is having a noticeable impact on immigrants, visa holders, and even lawful permanent residents (LPRs). At U.S. consulates worldwide, applicants are experiencing increased delays , often being placed into administrative processing under Section 221(g) or referred for Security Advisory Opinions (SAOs) , which can significantly prolong visa issuance. Officers are now engaging in deeper reviews of applicants' backgrounds, including their t ravel histories, social media accounts, and foreign ties . This scrutiny applies to a wide range of visa categories, from visitor visas to employment-based petitions. Importantly, officers are exercising broader discretion when deciding who qualifies for a visa, making the process more unpredictable, even for applicants with strong cases. This enhanced vetting does not end at the consulate. Individuals entering the U.S. — even those with valid visas or green cards — are increasingly subject to prolonged secondary inspections by Customs and Border Protection (CBP). Officers may ask detailed questions about prior immigration history, travel patterns, and social media activity. In some cases, travelers are asked to provide access to their electronic devices for further inspection. There are also growing reports of travelers being referred to deferred inspection or even issued a Notice to Appear (NTA) for removal proceedings, despite previously lawful entries. While some of these practices have existed in the past, the current administration has formalized and expanded them. Experts warn that additional travel restrictions or targeted bans could also emerge as part of the administration’s enforcement priorities. For employment-based applicants, these delays and complications can severely impact U.S. businesses and foreign nationals who contribute critical skills to the U.S. economy. It is more important than ever to be well-prepared before attending a visa interview or traveling internationally. Understanding your rights and preparing thoroughly can help you navigate this uncertain landscape. At Santos Lloyd Law Firm, P.C. , our immigration attorneys are ready to guide you through this evolving process and ensure you are informed, supported, and protected. Please contact us if you have questions or need assistance.
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