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Requisitos Fiscais dos EUA para Residentes Fiscais dos EUA.
Santos Lloyd Law Team • July 18, 2024
Click here to read this article in English
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.
All people living in the United States, regardless of immigration status, have certain U.S. constitutional rights. If Immigration and Customs Enforcement (ICE) officers come to your workplace, they must have either (1) a valid search warrant, or (2) consent from your employer to enter non-public areas. Non-public areas could include: staff break rooms, server rooms, mechanical rooms, HR department offices, private meeting rooms, etc. However, ICE can enter public areas of your workplace (lobby, reception area, parking lot etc.) without a warrant or consent from your employer. If you encounter ICE at your place of employment, it is important to stay calm . If an officer stops you, you may ask if you are free to leave. If they say yes, walk away calmly. If they say no, stay where you are and do not attempt to leave. You have the right to remain silent. You do not have to speak to ICE, answer any questions, or show any documents . If asked about your place of birth, how you entered the United States, or your immigration status, you may refuse to answer or remain silent. If you choose to remain silent, say it out loud: “I choose to remain silent.” If officers ask you to stand in a group based on your immigration status, you do not have to move. Be prepared to assert your rights by downloading, printing, and carrying a "red card" (available at https://www.ilrc.org/red-cards-tarjetas-rojas ) that states you do not wish to speak, answer questions, or sign documents. You are not required to show immigration documents . You may refuse to show identity documents that reveal your nationality or citizenship. However, never show false documents or provide false information. If you are detained or taken into custody, you have the right to contact a lawyer immediately . Even if you do not have a lawyer, you can tell immigration officers, “I want to speak to a lawyer.” If you have a lawyer, you have the right to speak to them and, if possible, provide proof of this relationship (such as a signed Form G-28) to an officer. If you do not have a lawyer, ask for a list of pro bono (free) or l ow bono (low-cost) lawyers. You do not have to sign anything without first speaking to a lawyer. If you choose to sign any documents, make sure you fully understand what they mean, as signing may waive your rights or lead to deportation. If you believe your rights have been violated , write down what happened. Be sure to include specific details such as names, badge numbers, and exactly what was said and done. Report the violation to a lawyer or an immigrant rights organization as soon as possible. If you or someone you know may be impacted by this executive order, staying informed and understanding your rights is crucial. At Santos Lloyd Law Firm, P.C., our trusted immigration attorneys are available to provide guidance and support during this uncertain time. Please contact us if you need assistance.
If you’ve recently received the exciting news that your O-1 visa has been approved, congratulations! The O-1 is a prestigious visa, granted only to individuals who can demonstrate extraordinary ability in their field — whether it’s O-1A: individuals with an extraordinary ability in the sciences, education, business, or athletics, or O-1B: individuals with an extraordinary ability in the arts or extraordinary achievement in the motion picture or television industry. Getting O-1 approval is no small feat, and it’s a true validation of your talent and hard work. But for many O-1 visa holders, that approval brings up the next big question — what’s the path to securing a green card? For those aiming to remain in the United States permanently, the EB-1A visa is often the natural next step. It’s also known as the green card for individuals of extraordinary ability, which makes it a close cousin to the O-1. Obtaining U.S. permanent residency through EB-1A involves two steps: 1) securing approval of the EB-1A immigration petition (Form 1-40) and 2) adjusting status to that of permanent resident or seeking consular processing. However, while these two categories share similarities, they are not identical. The EB-1A standard is significantly higher, and many O-1 holders underestimate just how much more evidence they need to present to qualify for permanent residency. The good news is, if you’re proactive and strategic about building your case, you can significantly improve your chances of success. Understanding the Difference Between O-1 and EB-1A Both the O-1 and EB-1A visas focus on individuals with extraordinary ability, but they serve different purposes. The O-1 is a temporary work visa that allows you to come to the U.S. to work on specific projects or for a particular employer. It requires a U.S. sponsor to file the petition on your behalf. The EB-1A, by contrast, is an immigrant visa — it is the first step toward obtaining permanent residency. Because the EB-1A leads to permanent residency, its eligibility standards are even higher. You must not only demonstrate extraordinary ability but also show that your recognition is sustained over time and that your work has had a lasting impact on your field. What Can You Reuse From Your O-1 Case? If you put together a strong O-1 petition, some of the evidence you submitted will still be valuable for EB-1A. This includes your awards, media coverage, expert letters, and proof of memberships in prestigious organizations. But the EB-1A demands more — you need to go beyond showing what you’ve accomplished and prove that your influence is ongoing, impactful, and recognized at a national or international level. How to Strengthen Your Case While on O-1 One of the smartest moves you can make is to use your time on the O-1 visa to actively strengthen your EB-1A profile. This means seeking out opportunities to get your work featured in top-tier media, publishing more original contributions, judging competitions, and taking leadership roles in your professional community. Every action you take to enhance your visibility and influence. Final Thoughts — The Path from O-1 to EB-1A is Achievable You may not be able to file your EB-1A today, but we can help you build your case step by step. Whether you need guidance on strengthening your profile, identifying the right evidence, or preparing a strategic filing plan, our team is here to support you. If you’re currently on an O-1 visa and you believe you may be eligible for an EB-1A visa in the future, we encourage you to contact our office. Our experienced attorneys have helped countless individuals successfully navigate this path, and we would be happy to review your case and create a personalized roadmap for your green card journey.
In January 2025, the U.S. government introduced a mandate requiring all individuals without legal status in the country to register with federal authorities. This initiative aims to enhance national security and ensure compliance with existing immigration laws. If you or someone you know is affected by this change, it's essential to understand the specifics of this requirement and how to comply. Who Is Already Registered? Many individuals have already fulfilled their registration obligations through prior interactions with U.S. immigration authorities. You are considered registered if you have been issued any of the following documents: Lawful Permanent Resident Card (Green Card) Form I-94 or I-94W (Arrival/Departure Record), even if the period of admission has expired Immigrant or nonimmigrant visa issued before arrival Employment Authorization Document (EAD) Border Crossing Card Additionally, if you have applied for lawful permanent residence using forms such as I-485, I-687, I-691, I-698, or I-700, even if the applications were denied, or if you were paroled into the U.S. under INA 212(d)(5), you have met the registration requirement. Who Needs to Register Now? If you have not been registered through any of the means mentioned above, you are required to register under the new mandate. This includes: Individuals aged 14 or older who were not registered and fingerprinted when applying for a visa and have remained in the U.S. for 30 days or longer. They must apply before the expiration of those 30 days. Parents or legal guardians of children under 14 who have not been registered and have been in the U.S. for 30 days or longer. They must register their children before the 30-day period ends. Any individual who turns 14 years old in the U.S. and was previously registered. They must apply for re-registration and fingerprinting within 30 days after their 14th birthday. Notably, American Indians born in Canada who entered the U.S. under section 289 of the INA and members of the Texas Band of Kickapoo Indians who entered under the Texas Band of Kickapoo Act are exempt from this requirement. How to Register The U.S. Citizenship and Immigration Services (USCIS) is developing a new form and process for registration. Starting February 25, 2025 , individuals required to register should create a USCIS online account in preparation for the registration process. Once the process is implemented, registrations will be submitted through this online account. Important Considerations Registration Is Not an Immigration Status: Completing the registration does not grant any immigration status, employment authorization, or other rights or benefits under U.S. law. Consequences of Non-Compliance: Failure to comply with the registration requirement may result in fines, imprisonment, or both. At Santos Lloyd Law Firm, P.C., we are committed to guiding you through this process with compassion and expertise. Our trusted immigration lawyers are here to provide the information and assistance you need during this time. For personalized guidance and support, please contact Santos Lloyd Law Firm, P.C., and speak with one of our experienced immigration attorneys. We are dedicated to helping you navigate these changes and securing a hopeful future.
