{"id":6577,"date":"2025-12-30T07:15:52","date_gmt":"2025-12-30T07:15:52","guid":{"rendered":"https:\/\/oandgaccounting.com\/?page_id=6577"},"modified":"2025-12-30T07:21:49","modified_gmt":"2025-12-30T07:21:49","slug":"foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/es\/resources\/foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings\/","title":{"rendered":"Preguntas frecuentes sobre sociedades peque\u00f1as y medianas (SMLLC) estadounidenses de propiedad extranjera (2025): \u00bfLos no residentes deben pagar impuestos en EE. UU., impuestos sobre el trabajo aut\u00f3nomo o nuevas presentaciones de cumplimiento?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p> Si no reside en EE. UU. y posee una LLC estadounidense (generalmente una LLC en Wyoming, Delaware o Nuevo M\u00e9xico), es normal sentirse inc\u00f3modo, especialmente al recibir formularios de impuestos como el 1099, usar un banco fintech estadounidense (Mercury, Wise, PayPal, Stripe, ClickBank, etc.) o transferir dinero al extranjero. Estas preguntas frecuentes est\u00e1n dirigidas a propietarios extranjeros con poca o ninguna experiencia en impuestos en EE. UU. y se centran en la situaci\u00f3n real m\u00e1s com\u00fan: <\/p>\n<ul>\n<li>Un individuo extranjero (no residente) es propietario de una LLC unipersonal estadounidense (valor predeterminado = entidad ignorada para el impuesto federal estadounidense).<\/li>\n<li>El trabajo se realiza fuera de los EE. UU.<\/li>\n<li>Los clientes pueden estar en los EE. UU. o en el extranjero.<\/li>\n<li>Los pagos se realizan a trav\u00e9s de plataformas estadounidenses y\/o una cuenta bancaria estadounidense.<\/li>\n<li>El propietario quiere saber: &quot;\u00bfDebo pagar impuestos en EE. UU.? \u00bfQu\u00e9 declaraciones debo presentar? \u00bfQu\u00e9 ha cambiado recientemente?&quot;\u201c<\/li>\n<\/ul>\n<p>Importante: Esta es una gu\u00eda educativa, no asesoramiento legal. La respuesta correcta depende de los hechos (lugar donde se realiza el trabajo, presencia en EE. UU., agentes dependientes, inventario\/almacenes, v\u00ednculo estatal y tipo\/fuente de ingresos).<\/p>\n<p><strong>1) \u00bfPago el Seguro Social\/Medicare de EE. UU. (impuesto sobre el trabajo aut\u00f3nomo) como no residente?<\/strong><\/p>\n<p>Generalmente no. Si usted es un extranjero no residente y su actividad comercial no est\u00e1 efectivamente conectada a un negocio o comercio de los EE. UU. (USTB), generalmente no est\u00e1 en el sistema de impuestos sobre n\u00f3minas\/trabajo aut\u00f3nomo de los EE. UU.<\/p>\n<ul>\n<li>D\u00f3nde puede cambiar esto:<\/li>\n<li>Usted presta f\u00edsicamente servicios en los EE.UU.<\/li>\n<li>Usted se convierte en residente fiscal de EE. UU. seg\u00fan las normas de residencia de EE. UU.<\/li>\n<li>Sus ingresos se convierten en ingresos efectivamente conectados (ECI) con un comercio o negocio en los EE. UU. (m\u00e1s informaci\u00f3n a continuaci\u00f3n)<\/li>\n<\/ul>\n<p><strong>2) Si el IRS revisa mi negocio, \u00bfcu\u00e1les son las probabilidades de que digan que debo impuestos sobre la renta de EE. UU.?<\/strong><\/p>\n<p>El IRS no le cobra impuestos s\u00f3lo porque:<\/p>\n<ul>\n<li>Su LLC se forma en los EE. UU.,<\/li>\n<li>Su cuenta bancaria est\u00e1 en los EE.UU.,<\/li>\n<li>Sus clientes est\u00e1n en los EE.UU.,<\/li>\n<li>Recibiste un 1099.<\/li>\n<\/ul>\n<p>La verdadera pregunta es si su actividad se considera un negocio o comercio estadounidense, generando ECI. Si el IRS no est\u00e1 de acuerdo con su postura, se convierte en una discusi\u00f3n de hechos y derecho (y, en ocasiones, en una disputa). La gu\u00eda para extranjeros no residentes de IRS.gov explica las dos categor\u00edas principales: ECI (gravado a tasas graduales tras deducciones) versus FDAP (a menudo, retenci\u00f3n bruta 30%, a menos que se reduzca por tratado).<\/p>\n<p><strong>3) Si tuviera que pagar impuestos en Estados Unidos, \u00bfme gravar\u00edan sobre los ingresos o las ganancias?<\/strong><\/p>\n<p>Si est\u00e1 sujeto a impuestos sobre el ECI, el concepto general es el de tributaci\u00f3n neta: el impuesto se aplica a las ganancias (ingresos menos deducciones permitidas), utilizando tasas graduadas. <\/p>\n<ul>\n<li>Pero aqu\u00ed est\u00e1 la trampa para los no residentes:<\/li>\n<li>\u201cRiesgo de \u201dsin retorno = sin deducciones\u201d<\/li>\n<\/ul>\n<p>La ley estadounidense puede denegar deducciones\/cr\u00e9ditos a menos que se presente una declaraci\u00f3n correcta. Para las personas no residentes, el art\u00edculo 874 del IRC vincula el acceso a deducciones\/cr\u00e9ditos a la presentaci\u00f3n de una declaraci\u00f3n veraz y exacta.\u201c<\/p>\n<p><strong>4) \u00bfQu\u00e9 es una \u201cdevoluci\u00f3n protectora\u201d y cu\u00e1ndo deber\u00eda considerarla un propietario extranjero?<\/strong><\/p>\n<p>Una declaraci\u00f3n protectora es una estrategia de presentaci\u00f3n que se utiliza cuando usted cree que no debe impuestos sobre la renta en los EE. UU., pero desea:<\/p>\n<ul>\n<li>poner al IRS en aviso de su posici\u00f3n, y\/o<\/li>\n<li>preservar la capacidad de reclamar deducciones si el IRS posteriormente afirma el ECI, y\/o<\/li>\n<li>reducir la exposici\u00f3n a penalizaciones y la incertidumbre.<\/li>\n<\/ul>\n<p>Esto es m\u00e1s com\u00fan cuando:<\/p>\n<ul>\n<li>recibe formularios de informaci\u00f3n de EE. UU. (1099) que pueden activar la correspondencia del IRS,<\/li>\n<li>Tienes hechos l\u00edmite (viajes a EE.UU., agentes, almacenes, ejecuci\u00f3n de contratos en EE.UU.),<\/li>\n<li>Lo \u00fanico que quieres es un cumplimiento que te permita dormir tranquilamente.<\/li>\n<\/ul>\n<p><strong>5) Si mi LLC se disuelve, \u00bfpuede el IRS a\u00fan evaluar impuestos m\u00e1s adelante?<\/strong><\/p>\n<p>S\u00ed. Disolver o cancelar una LLC bajo la ley estatal no elimina la posible exposici\u00f3n a impuestos federales de a\u00f1os anteriores. Si se adeudan impuestos de un a\u00f1o anterior, el IRS puede solicitar liquidaciones con base en los plazos de prescripci\u00f3n y los hechos de ese a\u00f1o.<\/p>\n<p><strong>6) Recib\u00ed un formulario 1099 (o una plataforma dice que lo emitir\u00e1). \u00bfSignifica eso que debo impuestos en EE. UU.?<\/strong><\/p>\n<p>No. El formulario 1099 es un formulario de informaci\u00f3n, no una conclusi\u00f3n fiscal final.<\/p>\n<ul>\n<li>Un formulario 1099 puede provocar que el IRS (o un estado) pregunte: &quot;Vemos pagos reportados en EE. UU., \u00bfpor qu\u00e9 no present\u00f3 nada?&quot;\u201c<\/li>\n<\/ul>\n<p>Ah\u00ed es cuando importa su an\u00e1lisis: d\u00f3nde prest\u00f3 servicios, si tiene presencia comercial en EE. UU. y si el ingreso es ECI o FDAP.<\/p>\n<p><strong>7) \u00bfDebo emitir formularios 1099 a contratistas (por ejemplo, trabajadores aut\u00f3nomos en el extranjero)?<\/strong><\/p>\n<p>Depende, pero muchos \u201crecordatorios 1099\u201d automatizados de los bancos son gen\u00e9ricos.<\/p>\n<ul>\n<li>La presentaci\u00f3n del formulario 1099 generalmente se refiere a la presentaci\u00f3n de informes de informaci\u00f3n de EE. UU. sobre ciertos pagos.<\/li>\n<li>La necesidad de emitir formularios 1099 depende del estado del beneficiario, el tipo de pago y las reglas aplicables a su situaci\u00f3n.<\/li>\n<li>Si paga a personas que no residen en los EE. UU., es posible que se aplique una documentaci\u00f3n diferente (a menudo, el formulario W-8 y una combinaci\u00f3n de la serie 1042) y el an\u00e1lisis puede cambiar a reglas de retenci\u00f3n\/informe de informaci\u00f3n.<\/li>\n<\/ul>\n<p><strong>8) \u00bfC\u00f3mo calculo la \u201cganancia imponible\u201d para un no residente si alguna vez me vuelvo sujeto a impuestos?<\/strong><\/p>\n<p>Si se le considera como si ganara ECI, el punto de partida es la ganancia comercial:<\/p>\n<ul>\n<li>Ingresos brutos \u2013 gastos comerciales ordinarios y necesarios = beneficio neto, luego se aplican las normas tributarias pertinentes.<\/li>\n<\/ul>\n<p><strong>9) \u201cNo ha habido cambios en mi negocio\u201d. \u00bfHay nuevos requisitos de cumplimiento adem\u00e1s de los formularios de impuestos habituales?<\/strong><\/p>\n<ul>\n<li>Formulario proforma 1120 + Formulario 5472 (LLC de propiedad extranjera de un solo miembro)<\/li>\n<li>Ley de Transparencia Corporativa (informes de la BOI): cambio importante para 2025<\/li>\n<\/ul>\n<p><strong>10) \u00bfDebo informar las cuentas bancarias extranjeras (FBAR) si mi LLC es de propiedad extranjera?<\/strong><\/p>\n<p>Posiblemente, si la LLC tiene cuentas en el extranjero. Las normas del FBAR se aplican a una &quot;persona estadounidense&quot;, y esa definici\u00f3n incluye entidades como una LLC. Si la LLC tiene derecho a inter\u00e9s financiero o a firmar cuentas en el extranjero y el valor total supera los 10\u00a0000 T\/T en cualquier momento del a\u00f1o, podr\u00eda requerirse la presentaci\u00f3n del FBAR.<\/p>\n<p><strong>11) \u00bfPuedo transferir dinero desde mi LLC de EE. UU. a mi pa\u00eds de origen libremente?<\/strong><\/p>\n<p>En general, s\u00ed. Las transferencias bancarias, ACH, PayPal y otras son normales. La pregunta fiscal no es si se puede transferir, sino qu\u00e9 representa la transferencia en la contabilidad.<\/p>\n<ul>\n<li>gastos de negocio,<\/li>\n<li>pago al contratista,<\/li>\n<li>distribuci\u00f3n\/extracto del propietario,<\/li>\n<li>reembolso, etc.<\/li>\n<\/ul>\n<p><strong>12) \u00bfRealmente necesito llevar contabilidad si \u201cno estoy sujeto a impuestos\u201d en los EE.UU.?<\/strong><\/p>\n<p>Puede que no sea legalmente \u201cobligatorio\u201d como lo es un formulario espec\u00edfico, pero es muy recomendable porque admite:<\/p>\n<ul>\n<li>su informe del Formulario 5472<\/li>\n<li>Justificaci\u00f3n de gastos (si alguna vez fuera necesario)<\/li>\n<li>Separaci\u00f3n clara entre el gasto empresarial y las distribuciones a los propietarios.<\/li>\n<li>defensa de auditor\u00eda y claridad financiera<\/li>\n<\/ul>\n<p><strong>Pr\u00f3ximo paso: Obtenga una revisi\u00f3n profesional de sus datos exactos<\/strong><\/p>\n<p>Si desea que un abogado fiscal o contador p\u00fablico autorizado confirme si su LLC de propiedad extranjera no presenta impuestos en los EE. UU. ni ECI, identifique la exposici\u00f3n estatal, confirme si debe presentar declaraciones protectoras y se asegure de que est\u00e1 manejando correctamente los elementos 5472\/1120 y BOI\/FBAR: reserve una cita paga:<br \/> <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\">https:\/\/oandgaccounting.com\/appointment-booking-form\/<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2025\/12\/newog4.jpg\" alt=\"\" width=\"926\" height=\"617\" class=\"aligncenter size-full wp-image-6578\" srcset=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2025\/12\/newog4.jpg 926w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2025\/12\/newog4-300x200.jpg 300w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2025\/12\/newog4-768x512.jpg 768w\" sizes=\"auto, (max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 1362px) 62vw, 840px\" \/><\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>If you\u2019re a non-U.S. resident who owns a U.S. LLC (often a Wyoming\/Delaware\/New Mexico LLC), it\u2019s normal to feel uneasy\u2014especially when you receive tax forms like a 1099, use a U.S. fintech bank (Mercury, Wise, PayPal, Stripe, ClickBank, etc.), or transfer money abroad. This FAQ is written for foreign owners with little or no U.S. &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/resources\/foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;Foreign-Owned U.S. SMLLC FAQ (2025): Do Non-Residents Owe U.S. Tax, Self-Employment Tax, or New Compliance Filings?&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":24,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"default_withchat.php","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-6577","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foreign-Owned U.S. SMLLC FAQ (2025): Do Non-Residents Owe U.S. Tax, Self-Employment Tax, or New Compliance Filings? - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/es\/resources\/foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign-Owned U.S. SMLLC FAQ (2025): Do Non-Residents Owe U.S. Tax, Self-Employment Tax, or New Compliance Filings? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"If you\u2019re a non-U.S. resident who owns a U.S. LLC (often a Wyoming\/Delaware\/New Mexico LLC), it\u2019s normal to feel uneasy\u2014especially when you receive tax forms like a 1099, use a U.S. fintech bank (Mercury, Wise, PayPal, Stripe, ClickBank, etc.), or transfer money abroad. This FAQ is written for foreign owners with little or no U.S. &hellip; Continue reading &quot;Foreign-Owned U.S. SMLLC FAQ (2025): Do Non-Residents Owe U.S. Tax, Self-Employment Tax, or New Compliance Filings?&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/es\/resources\/foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-30T07:21:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2025\/10\/llc2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"624\" \/>\n\t<meta property=\"og:image:height\" content=\"624\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/resources\\\/foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings\\\/\",\"url\":\"https:\\\/\\\/oandgaccounting.com\\\/resources\\\/foreign-owned-u-s-smllc-faq-2025-do-non-residents-owe-u-s-tax-self-employment-tax-or-new-compliance-filings\\\/\",\"name\":\"Foreign-Owned U.S. SMLLC FAQ (2025): Do Non-Residents Owe U.S. Tax, Self-Employment Tax, or New Compliance Filings? 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