{"id":6824,"date":"2026-01-29T07:42:23","date_gmt":"2026-01-29T07:42:23","guid":{"rendered":"https:\/\/oandgaccounting.com\/?page_id=6824"},"modified":"2026-01-31T19:58:27","modified_gmt":"2026-01-31T19:58:27","slug":"foreign-owned-florida-single-member-llc-with-no-u-s-office-do-i-still-have-to-file-form-5472-pro-forma-1120","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/es\/resources\/foreign-owned-florida-single-member-llc-with-no-u-s-office-do-i-still-have-to-file-form-5472-pro-forma-1120\/","title":{"rendered":"Sociedad de Responsabilidad Limitada (LLC) unipersonal de Florida, de propiedad extranjera y sin oficina en EE. UU.: \u00bfTengo que presentar la solicitud? (Formulario 5472 + Proforma 1120)"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p><strong>Preguntas frecuentes pr\u00e1cticas para fundadores no estadounidenses que dirigen empresas de servicios desde el extranjero (agencias de marketing, consultor\u00eda, servicios en l\u00ednea)<\/strong><\/p>\n<p>Estas preguntas frecuentes se refieren al escenario com\u00fan en el que:<\/p>\n<ul>\n<li>usted es una persona extranjera (persona no estadounidense\/no residente a efectos fiscales en EE. UU.),<\/li>\n<li>usted es propietario de una LLC de un solo miembro en Florida,<\/li>\n<li>Proporciona servicios desde fuera de los EE. UU. (marketing, consultor\u00eda, trabajo de agencia en l\u00ednea),<\/li>\n<li>Puede utilizar trabajadores aut\u00f3nomos o contratistas independientes estadounidenses y<\/li>\n<li>Quiere cumplir con las normas sin desencadenar accidentalmente una exposici\u00f3n fiscal adicional en EE. UU.<\/li>\n<\/ul>\n<p>Importante: Esto es informaci\u00f3n general, no asesoramiento legal. Su perfil de declaraci\u00f3n puede cambiar r\u00e1pidamente si agrega empleados estadounidenses, abre una oficina, almacena inventario o expande significativamente sus operaciones en EE. UU.<\/p>\n<hr>\n<p><strong>1) \u201cInformes anuales de Florida\u201d: \u00bfson declaraciones de impuestos?<\/strong><\/p>\n<p>No. <a href=\"https:\/\/dos.fl.gov\/sunbiz\/manage-business\/efile\/annual-report\/#:~:text=What%20is%20an%20annual%20report%3F&#038;text=The%20form%20updates%20or%20confirms,State%2C%20Division%20of%20Corporations'%20records.&#038;text=It%20is%20not%20a%20financial,statement.\" rel=\"noopener\" target=\"_blank\">Informe anual de Florida (archivado en Sunbiz)<\/a> No es una declaraci\u00f3n de impuestos.<\/p>\n<p>Es simplemente la forma que tiene el estado de mantener su LLC \u201cactiva\u201d y al d\u00eda.<\/p>\n<p>Florida tampoco impone una <a href=\"https:\/\/www.stateofflorida.com\/taxes\/#:~:text=There%20is%20no%20personal%20income,have%20a%20state%20income%20tax.\" rel=\"noopener\" target=\"_blank\">renta personal estatal<\/a> Impuesto\u2014por lo tanto, una persona extranjera no presenta una \u201cdeclaraci\u00f3n de impuestos sobre la renta de Florida\u201d solo porque tiene una LLC en Florida.<\/p>\n<hr>\n<p><strong>2) Si soy extranjero y brindo servicios completamente desde fuera de los EE. UU., \u00bfdebo presentar una declaraci\u00f3n de impuestos sobre la renta en los EE. UU.?<\/strong><\/p>\n<p>A menudo, es posible que no deba pagar impuestos federales sobre la renta de los EE. UU. sobre sus ingresos por servicios si los servicios se prestan completamente fuera de los EE. UU. y usted no<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci#:~:text=Generally%2C%20a%20foreign%20person%20must,(NRA)%20or%20a%20foreign%20corporation.\" rel=\"noopener\" target=\"_blank\"> no tener un comercio o negocio en EE. UU. (USTB) \/ ingresos efectivamente conectados (ECI)<\/a>).<\/p>\n<p>Pero aqu\u00ed est\u00e1 el punto clave que muchos fundadores pasan por alto:<\/p>\n<p>Incluso si no paga impuestos a la renta en los Estados Unidos, a\u00fan puede tener un requisito de presentaci\u00f3n en los Estados Unidos.<\/p>\n<hr>\n<p><strong>3) \u00bfQu\u00e9 suelen tener que presentar las sociedades de responsabilidad limitada unipersonales de propiedad extranjera?<\/strong><\/p>\n<p>Mayor\u00eda <a href=\"https:\/\/oandgaccounting.com\/foreign-owned-us-llc\/what-forms-do-foreign-owned-single-member-llcs-have-to-file\/\" rel=\"noopener\" target=\"_blank\">Sociedades de responsabilidad limitada estadounidenses de propiedad extranjera y con un solo miembro<\/a> (tratadas como entidades ignoradas) deben presentar un paquete de declaraci\u00f3n de informaci\u00f3n:<\/p>\n<p>\u2705 Formulario 5472<\/p>\n<p>\u2705 <a href=\"https:\/\/www.irs.gov\/instructions\/i5472#:~:text=Because%20the%20Form%205472%20of,7004%2C%20Part%20I%2C%20line%201.\" rel=\"noopener\" target=\"_blank\">Formulario proforma 1120 adjunto al 5472<\/a><\/p>\n<p>Esto se describe com\u00fanmente como \u201c<a href=\"https:\/\/oandgaccounting.com\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/\" rel=\"noopener\" target=\"_blank\">Formulario 5472 + proforma 1120<\/a>.\u201d<\/p>\n<p>Este paquete trata sobre transacciones reportables con partes relacionadas extranjeras (generalmente el propietario extranjero).<\/p>\n<hr>\n<p><strong>4) \u201cNo tuve ingresos\u201d. \u00bfSignifica eso que no tengo el Formulario 5472?<\/strong><\/p>\n<p>No necesariamente.<\/p>\n<p>El cumplimiento del Formulario 5472 a menudo es <a href=\"https:\/\/www.irs.gov\/instructions\/i5472#:~:text=Generally%2C%20a%20reporting%20corporation%20must,foreign%20or%20domestic%20related%20party.\" rel=\"noopener\" target=\"_blank\">desencadenados por transacciones entre partes relacionadas<\/a>, no ingresos.<\/p>\n<p>Ejemplos que pueden generar transacciones reportables incluso cuando los ingresos son $0:<\/p>\n<ul>\n<li>usted financi\u00f3 la LLC con dinero inicial (aportaci\u00f3n de capital),<\/li>\n<li>Usted pag\u00f3 personalmente los gastos de la LLC y la LLC le reembols\u00f3,<\/li>\n<li>usted sac\u00f3 dinero de la LLC (distribuci\u00f3n),<\/li>\n<li>La LLC le pag\u00f3 a usted o a otra parte relacionada por algo.<\/li>\n<\/ul>\n<p>Incluso el acto de financiar inicialmente una LLC reci\u00e9n formada puede crear una transacci\u00f3n sujeto a declaraci\u00f3n.<\/p>\n<hr>\n<p><strong>5) \u201cMi LLC se constituy\u00f3 a finales de a\u00f1o\u201d. \u00bfA\u00fan necesito presentar la declaraci\u00f3n?<\/strong><\/p>\n<p>Posiblemente s\u00ed, dependiendo de si hubo transacciones declarables (financiaci\u00f3n, reembolsos, etc.).<\/p>\n<p>Ejemplo: si la LLC se form\u00f3 el 30 de diciembre y usted deposit\u00f3 dinero para abrir la cuenta bancaria o pagar los costos iniciales, eso a\u00fan puede ser una transacci\u00f3n declarable para ese a\u00f1o fiscal.<\/p>\n<hr>\n<p><strong>6) Si utilizo contratistas independientes de EE. UU., \u00bfeso crea un nexo fiscal con EE. UU. o ECI?<\/strong><\/p>\n<p>Depende de los hechos. Pero algunas pautas pr\u00e1cticas:<\/p>\n<p>A menudo, el riesgo es menor:<\/p>\n<ul>\n<li>Aut\u00e9nticos aut\u00f3nomos con m\u00faltiples clientes,<\/li>\n<li>ellos establecen sus propios horarios,<\/li>\n<li>utilizan su propio equipo,<\/li>\n<li>Se les paga por proyecto\/comisi\u00f3n\/llamada,<\/li>\n<li>No tienen autoridad para obligar a su empresa,<\/li>\n<li>No est\u00e1n actuando como su agente dependiente de una manera que cree efectivamente una presencia comercial en EE. UU.<\/li>\n<\/ul>\n<p>Mayor riesgo (se\u00f1ales de alerta):<\/p>\n<ul>\n<li>funcionan como empleados en la realidad (horario establecido, supervisi\u00f3n cercana),<\/li>\n<li>Ellos negocian y firman contratos para usted,<\/li>\n<li>Realizan regularmente servicios que generan ingresos b\u00e1sicos en los EE. UU.,<\/li>\n<li>Tiene empleados estadounidenses, una oficina o control operativo estadounidense.<\/li>\n<\/ul>\n<p>En resumen: los contratistas por s\u00ed solos no crean autom\u00e1ticamente ECI, pero pueden hacerlo si el acuerdo se asemeja a una huella operativa en Estados Unidos.<\/p>\n<hr>\n<p><strong>7) Anteriormente ten\u00eda un empleado estadounidense (W-2). \u00bfEso cambia las cosas?<\/strong><\/p>\n<p>S\u00ed. Un empleado estadounidense es un fuerte indicador de que usted tuvo una actividad comercial o negocio en Estados Unidos y potencialmente un ingreso efectivamente conectado (ECI) durante ese per\u00edodo.<\/p>\n<p>Si realmente eliminara su presencia operativa en EE. UU. en el futuro (sin empleados, sin oficinas, sin actividad de agente dependiente, servicios prestados en el extranjero), su perfil puede volver a un tratamiento no ECI, pero los hechos deben respaldarlo.<\/p>\n<hr>\n<p><strong>8) Si no quiero un an\u00e1lisis estado por estado, \u00bfpuedo \u201csimplemente presentar 5472 + 1120\u201d?<\/strong><\/p>\n<p><a href=\"https:\/\/oandgaccounting.com\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/\" rel=\"noopener\" target=\"_blank\">Presentaci\u00f3n 5472 + proforma 1120<\/a> aborda un importante requisito de cumplimiento federal para <a href=\"https:\/\/www.thetaxadviser.com\/issues\/2017\/apr\/foreign-owned-domestic-disregarded-entities-new-reporting-requirements\/#:~:text=Under%20the%20newly%20finalized%20regulations%2C,other%20compliance%20requirements%20under%20Sec.\" rel=\"noopener\" target=\"_blank\">entidades ignoradas de propiedad extranjera<\/a>.<\/p>\n<p>Sin embargo, no se resuelve autom\u00e1ticamente:<\/p>\n<ul>\n<li>exposici\u00f3n al impuesto estatal sobre la renta\/franquicia,<\/li>\n<li>establece que los ingresos de origen se basan en el \u201cmercado\u201d (donde el cliente se beneficia),<\/li>\n<li>situaciones en las que los clientes emiten formularios 1099 vinculados a un estado,<\/li>\n<li>umbrales como el nexo econ\u00f3mico (que var\u00edan seg\u00fan el estado).<\/li>\n<\/ul>\n<hr>\n<p><strong>9) \u00bfPor qu\u00e9 la gente se preocupa espec\u00edficamente por California?<\/strong><\/p>\n<p>California puede ser agresiva y tiene sus propios conceptos sobre c\u00f3mo hacer negocios y el abastecimiento. En algunos casos, California considera <a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.ftb.ca.gov\/tax-pros\/law\/regulatory-activity\/05182018-services.pdf\" rel=\"noopener\" target=\"_blank\">donde se recibe el beneficio del servicio<\/a> (Los conceptos de abastecimiento basados en el mercado pueden ser importantes dependiendo del tipo de entidad y los hechos).<\/p>\n<p>Si tiene ingresos significativos de clientes de California, especialmente si:<\/p>\n<ul>\n<li>Los clientes emiten formularios 1099,<\/li>\n<li>Su volumen es significativo,<\/li>\n<li>o sus actividades comerciales est\u00e1n estrechamente vinculadas a los mercados de California,<\/li>\n<\/ul>\n<p>\u2026entonces tal vez sea prudente realizar un an\u00e1lisis de California.<\/p>\n<hr>\n<p><strong>10) \u00bfQu\u00e9 registros necesito para respaldar el Formulario 5472?<\/strong><\/p>\n<p>Como m\u00ednimo, mantenga:<\/p>\n<ul>\n<li>contabilidad (incluso simple),<\/li>\n<li>extractos bancarios,<\/li>\n<li>facturas emitidas y pagadas,<\/li>\n<li>prueba de las contribuciones del propietario (transferencias, transferencias),<\/li>\n<li>prueba de distribuciones,<\/li>\n<li>pagos y acuerdos con contratistas,<\/li>\n<li>cualquier reembolso entre usted y la LLC.<\/li>\n<\/ul>\n<p>Regla general: si aparece un monto en el formulario 5472, deber\u00eda poder rastrearlo hasta los libros y la actividad bancaria.<\/p>\n<hr>\n<p><strong>11) \u00bfCu\u00e1l es la fecha l\u00edmite de presentaci\u00f3n?<\/strong><\/p>\n<p>En muchos casos, el paquete debe presentarse antes del 15 de abril (o seg\u00fan las reglas de fecha de vencimiento de declaraci\u00f3n corporativa aplicables, incluidas las extensiones, seg\u00fan el a\u00f1o y los hechos).<\/p>\n<p>Un flujo de trabajo pr\u00e1ctico:<\/p>\n<ul>\n<li>El objetivo es entregar los registros a su preparador lo antes posible.<\/li>\n<li>Presentar el archivo a tiempo o ampliarlo adecuadamente si es necesario.<\/li>\n<\/ul>\n<hr>\n<p>Si es un fundador extranjero con una LLC de un solo miembro en Florida y desea cumplir con las normas sin presentar una declaraci\u00f3n excesiva, <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">Reserve una llamada de revisi\u00f3n de cumplimiento aqu\u00ed<\/a>: <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\/2026\/01\/oand29-01_4-683x1024.png\" alt=\"\" width=\"683\" height=\"1024\" class=\"aligncenter size-large wp-image-6825\" srcset=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/oand29-01_4-683x1024.png 683w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/oand29-01_4-200x300.png 200w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/oand29-01_4-768x1152.png 768w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/oand29-01_4.png 1024w\" sizes=\"auto, (max-width: 683px) 85vw, 683px\" \/><\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A practical FAQ for non-U.S. founders running service businesses from abroad (marketing agencies, consulting, online services) This FAQ is for the common scenario where: you are a foreign individual (non-U.S. person \/ nonresident for U.S. tax purposes), you own a Florida single-member LLC, you provide services from outside the U.S. (marketing, consulting, online agency work), &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/resources\/foreign-owned-florida-single-member-llc-with-no-u-s-office-do-i-still-have-to-file-form-5472-pro-forma-1120\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;Foreign-Owned Florida Single-Member LLC With No U.S. Office \u2014 Do I Still Have to File? 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