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Requisitos fiscales de EE. UU. para residentes fiscales de EE. UU.
Olga Guzhva • February 29, 2024
Click here to read this article in English
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.
On January 29, 2025, President Trump signed the Laken Riley Act into law, significantly altering how immigration policies are enforced in the United States. This legislation grants State attorneys general and other authorized officials unprecedented authority to interpret and implement federal immigration policies. It also empowers them to take legal action against the federal government if they believe federal immigration enforcement negatively impacts their state. With this new authority, states now play a direct role in shaping immigration outcomes—a responsibility traditionally held by the federal government. One of the most immediate effects of the Laken Riley Act is that it allows states to seek injunctive relief to block the issuance of visas to nationals of countries that refuse or unreasonably delay the acceptance of their citizens who have been ordered removed from the United States . This means that if a country does not cooperate with U.S. deportation efforts, its nationals—regardless of their legal status—could face significant difficulties obtaining or renewing visas. As a result, foreign nationals from these countries may encounter increased uncertainty when traveling internationally or securing work authorization in the U.S. Beyond visa processing, the law introduces a new level of unpredictability into the immigration system. By allowing state attorneys general to intervene in federal procedures, and immigration policies that may now vary based on state-level decisions. In the coming months, it remains to be seen how individual states will wield this power—whether they will actively seek to block visa issuance or push for broader immigration enforcement measures. For foreign nationals and employers, staying informed about which countries are deemed “uncooperative” is now more important than ever. Those needing visa renewals or planning international travel should prepare for potential delays and seek professional guidance to navigate these uncertainties. The Laken Riley Act also mandates federal immigration authorities to detain and deport individuals without legal status who are charged with certain offenses, including minor theft or shoplifting, assaulting a law enforcement officer, and crimes resulting in death or serious bodily injury. This provision underscores a stricter approach to immigration enforcement, affecting individuals accused of both minor and serious offenses. With immigration policies now subject to a new layer of state involvement, it is more important than ever to stay informed and prepared for potential challenges. If you have concerns about how the Laken Riley Act may affect your immigration status or business, contact Santos Lloyd Law Firm for strategic counsel tailored to your needs.
On January 28, 2025, Secretary of Homeland Security Kristi Noem vacated the January 10, 2025, decision by former Secretary Alejandro Mayorkas that had extended the 2023 designation of Temporary Protected Status (TPS) for Venezuela and ordered that his January 17, 2025, notice re-designating Venezuela TPS be vacated. This action has understandably caused confusion and concern among Venezuelan TPS beneficiaries and those with pending applications. It is critical to clarify that this does not mean that the TPS program for Venezuela has been eliminated . Instead, the Department of Homeland Security (DHS) must now reconsider whether to re-designate (extend) or terminate the previous Venezuela TPS designations from 2021 and 2023. What Does the Vacatur Mean? Because the January 17, 2025, TPS extension was vacated, the most recent valid TPS designation for Venezuela remains the October 3, 2023, designation . The vacatur does not immediately affect TPS protections for individuals covered under the prior designations. However, DHS must make key decisions in the coming months: By February 1, 2025 , DHS must decide whether to extend or terminate the October 3, 2023, designation . By July 12, 2025 , DHS must decide whether to extend or terminate the March 9, 2021, designation . If the Secretary does not make a timely determination (for example, if the Secretary were not to make determination by February 1, 2025 whether to extend or terminate the 2023 Venezuela TPS designation), then the statute provides for an automatic extension of the designation for an additional period of 6 months . INA 244(b)(3)(C), 8 U.S.C. 1254a(b)(3)(C). Until these decisions are made, TPS remains in effect under the previous designations , and those who have already been granted TPS are not immediately impacted. Who Is Affected and What Should You Do? Current TPS Holders If you were already granted TPS under the March 9, 2021, or October 3, 2023, designations, your status remains valid. You must continue to comply with all re-registration requirements to maintain your protection and work authorization. Re-registration period: TPS beneficiaries under the 2021 and 2023 designations must re-register between January 17, 2025, and September 10, 2025 , to maintain their legal status and work authorization. Individuals with Pending TPS Applications as of January 17, 2025 If you applied for TPS before January 17, 2025 , under a previous designation, your application will continue to be processed . If your application is approved, your TPS protection will remain valid at least until April 2, 2025 . There is no need to reapply. Individuals Who Applied for TPS Between January 10, 2025, and January 28, 2025 If you applied for TPS during this period, USCIS will cease processing your applications and issue refunds of any fees paid in association with those applications . Additionally, USCIS will invalidate EADs; Forms 1-797, Notice of Action (Approval Notice); and Forms 1-94, Arrival/Departure Record (collectively known as TPS-related documentation) that have been issued with October 2, 2026 expiration dates under the January 17, 2025 Mayorkas Notice. What Happens Next? Given the Biden administration’s prior support for TPS, many expect DHS to extend or re-designate Venezuela for TPS rather than terminate it . However, no final decision has been made , and Venezuelan nationals with TPS or pending applications should continue to follow updates closely. What Should You Do Now? If you currently hold TPS , continue to comply with all TPS renewal requirements and remain aware of DHS’s upcoming decisions. If you have a pending application , check USCIS updates regularly and consult with an immigration attorney for the latest guidance. If you applied between January 17, 2025, and January 28, 2025 , seek legal counsel to understand how the vacatur may affect your application. Stay Informed and Get Legal Guidance Our immigration firm is closely following these developments and will provide updates as soon as DHS makes its decision. If you have questions about your TPS status or how this memo affects your case, contact our office today for a consultation. For more information, refer to the official DHS notice on the vacatur: Vacatur of 2025 Temporary Protected Status Decision for Venezuela .
On January 20, 2025, President Donald Trump signed an executive order titled "Protecting the Meaning and Value of American Citizenship," which aims to end birthright citizenship for certain children born in the United States . This order specifically targets children born to mothers who are either unlawfully present or temporarily in the U.S. on visas, such as student, work, or tourist visas, if the father is neither a U.S. citizen nor a lawful permanent resident. Under this new policy, these children will no longer be granted automatic U.S. citizenship. The order is set to take effect 30 days from its signing and applies only to births occurring after that period, meaning it does not retroactively affect children born before the effective date. This executive order challenges the long-standing interpretation of the 14th Amendment of the U.S. Constitution, which guarantees citizenship to all individuals born on American soil . The amendment states, "All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside." For over a century, this provision has been understood to grant citizenship to most individuals born in the U.S., regardless of their parents' immigration status. In response to the executive order, immigrant rights advocacy groups, including the American Civil Liberties Union (ACLU), have filed lawsuits challenging its constitutionality . They argue that the order violates the clear mandate of the 14th Amendment and undermines fundamental American values. Legal experts anticipate that this issue will be contested in courts, with the potential for the order to be blocked or overturned. On January 23, 2025, a federal judge in Seattle issued a temporary restraining order (TRO), effectively blocking the executive order from taking effect for the next 14 days . The court cited potential constitutional violations and the need for further legal briefings before any enforcement could proceed. This ruling provides temporary relief to affected families and signals the likelihood of a prolonged legal battle. Further hearings are scheduled to determine whether the order will be permanently blocked or allowed to proceed. For families affected by this order, there is growing concern about the potential challenges their children may face without U.S. citizenship. Access to essential services, education, and employment opportunities could become more difficult for those impacted. However, it is important to remain hopeful, as the legal system provides checks and balances to ensure that any executive action aligns with constitutional principles. Historically, similar attempts to restrict birthright citizenship have faced significant legal challenges and have not been upheld . 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.
