{"id":128,"date":"2015-06-25T09:47:27","date_gmt":"2015-06-25T13:47:27","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=128"},"modified":"2023-02-24T07:14:17","modified_gmt":"2023-02-24T07:14:17","slug":"foreign-inheritance-and-form-3520","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/foreign-inheritance-and-form-3520\/","title":{"rendered":"Herencia extranjera y formulario 3520"},"content":{"rendered":"<div class=\"onefivequestion\" style=\"margin-top: 0px;\">\n<div class=\"section\">\n<div class=\"container  text-left\">\n<p><strong>PREGUNTA:<\/strong> Mi hermano falleci\u00f3 en el Reino Unido en 2017 (mi hermano naci\u00f3 y se cri\u00f3 en el Reino Unido, no es ciudadano estadounidense).<\/p>\n<p>Emigr\u00e9 a Estados Unidos y me nacionalic\u00e9 hace muchos a\u00f1os. La herencia est\u00e1 en proceso de liquidaci\u00f3n. Estoy a punto de recibir m\u00e1s de 100.000 TP4T. La propiedad se vendi\u00f3 con ganancia en 2019.<\/p>\n<p><strong>El<\/strong> La propiedad fue comprada por mi hermano fallecido en 1996 por $100,000, <strong>Fecha de fallecimiento valor de <\/strong>120.000 T\/T en 2017. La propiedad se vendi\u00f3 en 2019 por 150.000 T\/T. La sucesi\u00f3n est\u00e1 distribuyendo el dinero (menos los honorarios de los abogados y los impuestos pagados al Reino Unido).<\/p>\n<ol class=\"single border-0 pb-0 mb-0\">\n<li><strong><em>\u00bfC\u00f3mo determino mi base en esta propiedad? <\/em><\/strong><\/li>\n<li><strong><em>\u00bfTengo alguna ganancia que declarar en mi declaraci\u00f3n de impuestos de los Estados Unidos? <\/em><\/strong><\/li>\n<li><strong><em>\u00bfNecesito presentar el formulario 3520?<\/em><\/strong><\/li>\n<li><strong><em>\u00bfQu\u00e9 otros formularios debo tener en cuenta? <\/em><\/strong><\/li>\n<\/ol>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<p><strong><em>RESPUESTAS:<\/em><\/strong><\/p>\n<ol class=\"single border-0 pb-0 mb-0\">\n<li>\n<p><strong>BASE EN BIENES HEREDADOS DE UN EXTRANJERO NO RESIDENTE FALLECIDO<\/strong><\/p>\n<p><strong><em><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014\">Secci\u00f3n 1014(a)(1<\/a>) establece que la base de la propiedad en manos de una persona que adquiere la propiedad de un difunto o a quien la propiedad pas\u00f3 de un difunto ser\u00e1, si dicha persona no la vende, intercambia o dispone de otro modo antes de la muerte del difunto, el valor justo de mercado de la propiedad en la fecha de la muerte del difunto.<\/em><\/strong><\/p>\n<p><strong><em><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014\">Secci\u00f3n 1014(b)(1)<\/a> establece que la propiedad adquirida por legado, testamento o herencia, o por el patrimonio del difunto, se considerar\u00e1 adquirida o transferida del difunto para los fines del \u00a7 1014(a)<\/em><\/strong><strong>.<\/strong><\/p>\n<p>De acuerdo con la Secci\u00f3n 1014(a)(1) y la Secci\u00f3n 1014(b)(1), si recibi\u00f3 la propiedad a trav\u00e9s de un legado, legado o herencia, o a trav\u00e9s del patrimonio de sus hermanos fallecidos, la base de dicha propiedad se valorar\u00e1 al Valor Justo de Mercado en la Fecha de Muerte.<\/p>\n<p>Los bienes que usted hered\u00f3 del patrimonio de su hermano est\u00e1n dentro de la descripci\u00f3n de bienes adquiridos de un difunto seg\u00fan el \u00a7 1014(b)(1).<\/p>\n<p>Por lo tanto, el patrimonio recibir\u00e1 un aumento en la base de los activos del patrimonio seg\u00fan el \u00a7 1014(a), determinado por el valor justo de mercado de la propiedad en la fecha de la muerte del contribuyente.<\/p>\n<p>En este caso utilizaremos $120,000 que fue el Valor Justo de Mercado determinado en el a\u00f1o 2017.<\/p>\n<p><a href=\"https:\/\/www.irs.gov\/pub\/irs-wd\/1245006.pdf\">Rev. Regla. 84-139, 1984-2 CB 168<\/a> (sosteniendo que la propiedad inmobiliaria extranjera que hereda un ciudadano estadounidense de un extranjero no residente recibir\u00e1 un aumento en la base seg\u00fan \u00a7 1014(a)(1) y 1014(b)(1))<\/p>\n<\/li>\n<li>\n<p><strong>DECLARACI\u00d3N DE GANANCIAS DE CAPITAL EN LA DECLARACI\u00d3N DE IMPUESTOS DE EE. UU.<\/strong><\/p>\n<p>Los bienes heredados se consideran bienes a largo plazo. Si vende o enajena bienes heredados, obtendr\u00e1 una ganancia o p\u00e9rdida a largo plazo, independientemente del tiempo que haya conservado la propiedad.<\/p>\n<p>Para calcular las ganancias de los activos heredados, generalmente debe utilizar el valor justo de mercado del activo en el momento de la muerte de su hermano.<\/p>\n<p>Las ganancias de capital se informan en el Anexo D de su formulario 1040.<\/p>\n<p>Tambi\u00e9n es importante tener en cuenta que las propiedades heredadas no califican para la exclusi\u00f3n de ganancia de capital por venta de vivienda, a menos que haya vivido en la vivienda que hered\u00f3 durante al menos dos a\u00f1os.<\/p>\n<p>Seg\u00fan el IRS, debe presentar <a href=\"https:\/\/www.irs.gov\/businesses\/gifts-from-foreign-person\">Formulario 3520, Declaraci\u00f3n Anual para Informar sobre Transacciones con Fideicomisos Extranjeros y Recepci\u00f3n de Ciertas Donaciones Extranjeras<\/a>, si, durante el a\u00f1o fiscal actual, usted trata la recepci\u00f3n de dinero u otra propiedad por encima de ciertas cantidades como un regalo o legado extranjero.<\/p>\n<p><strong>Incluir en el Formulario 3520:<\/strong><\/p>\n<ul>\n<li>Regalos o legados valorados en m\u00e1s de $100,000 de un individuo extranjero no residente o patrimonio extranjero (incluidas personas extranjeras relacionadas con ese individuo extranjero no residente o patrimonio extranjero);<\/li>\n<p>o<\/p>\n<li>Regalos por un valor superior a $16,076 (ajustados anualmente por inflaci\u00f3n) de corporaciones extranjeras o sociedades extranjeras (incluidas personas extranjeras relacionadas con las corporaciones extranjeras o sociedades extranjeras).<\/li>\n<\/ul>\n<p>Debe agregar los obsequios recibidos de partes relacionadas. Por ejemplo, si recibe $60,000 del extranjero no residente A y $50,000 del extranjero no residente B, y sabe o tiene motivos para saber que est\u00e1n relacionados, debe declarar los obsequios porque el total supera $100,000.<\/p>\n<p>Presente el Formulario 3520 por separado de su declaraci\u00f3n de impuestos sobre la renta. En general, la fecha l\u00edmite para que una persona estadounidense presente el Formulario 3520 es el d\u00eda 15 del cuarto mes posterior al final de su a\u00f1o fiscal.<\/p>\n<p>Si a una persona estadounidense se le concede una pr\u00f3rroga para presentar su declaraci\u00f3n de impuestos sobre la renta, la fecha l\u00edmite para presentar el Formulario 3520 es el d\u00eda 15 del d\u00e9cimo mes siguiente al final de su a\u00f1o fiscal. Consulte las Instrucciones del Formulario 3520 para obtener m\u00e1s informaci\u00f3n.<\/p>\n<\/li>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<li>\n<p><strong>OTROS FORMULARIOS INFORMATIVOS RELACIONADOS CON ACTIVOS EXTRANJEROS DE PERSONAS ESTADOUNIDENSES<\/strong><\/p>\n<p>Es posible que se le solicite que presente una solicitud <a href=\"https:\/\/www.fincen.gov\/report-foreign-bank-and-financial-accounts\" rel=\"noopener noreferrer\" target=\"_blank\">Formulario 114 de FinCEN<\/a> o <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8938\" rel=\"noopener noreferrer\" target=\"_blank\">Formulario 8938<\/a> o AMBOS<\/p>\n<p> Si el producto de la venta se mantuvo o deposit\u00f3 en una cuenta bancaria extranjera que usted posee, controla o tiene autorizaci\u00f3n de firma.<\/p>\n<p><strong>(a) Formulario 8938\u00a0<\/strong><\/p>\n<p>Las personas estadounidenses deben informar el valor m\u00e1ximo de activos financieros extranjeros espec\u00edficos, que incluyen cuentas financieras con instituciones financieras extranjeras y ciertos otros activos de inversi\u00f3n extranjeros que no son cuentas.<\/p>\n<p><strong><em>Personas espec\u00edficas que viven en los EE. UU.:<\/em><\/strong><\/p>\n<ul>\n<li>Persona soltera (o casada que presenta declaraci\u00f3n por separado): el valor total de los activos fue m\u00e1s de $50,000 el \u00faltimo d\u00eda del a\u00f1o fiscal, o m\u00e1s de $75,000 en cualquier momento durante el a\u00f1o.<\/li>\n<li>Persona casada que presenta una declaraci\u00f3n conjunta: el valor total de los activos fue superior a $100,000 el \u00faltimo d\u00eda del a\u00f1o fiscal, o superior a $150,000 en cualquier momento durante el a\u00f1o.<\/li>\n<\/ul>\n<p><strong><em>Personas espec\u00edficas que viven fuera de los EE. UU.:<\/em><\/strong><\/p>\n<ul>\n<li>Persona soltera (o casada que presenta declaraci\u00f3n por separado): el valor total de los activos fue superior a $200,000 el \u00faltimo d\u00eda del a\u00f1o fiscal, o superior a $300,000 en cualquier momento durante el a\u00f1o.<\/li>\n<li>Persona casada que presenta una declaraci\u00f3n conjunta: el valor total de los activos fue superior a $400,000 el \u00faltimo d\u00eda del a\u00f1o fiscal, o superior a $600,000 en cualquier momento durante el a\u00f1o.<\/li>\n<\/ul>\n<p><strong>(b) <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f8938.pdf\"><strong>FINCEN 114 <\/strong><\/a><\/strong><\/p>\n<p>Las personas estadounidenses deben informar el valor agregado de las cuentas financieras que exceda $10,000 en cualquier momento durante el a\u00f1o calendario.<\/p>\n<p>Este es un saldo acumulativo, lo que significa que si tiene 2 cuentas con un saldo de cuenta combinado mayor a $10,000 en cualquier momento, ambas cuentas deber\u00e1n informarse.<\/p>\n<\/li>\n<\/ol><\/div>\n<\/p><\/div>\n<\/div>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>QUESTION: My brother passed away in Zambia in 2014 (Brother born and raised in Zambia, Zambia citizen, not US). I immigrated to US and became a citizen many years ago. Scenario is: death of non-US person in 2014. <\/p>","protected":false},"author":1,"featured_media":387,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","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":""},"categories":[1],"tags":[],"class_list":["post-128","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foreign Inheritance and Form 3520 - 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\/foreign-inheritance-and-form-3520\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign Inheritance and Form 3520 - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"QUESTION: My brother passed away in Zambia in 2014 (Brother born and raised in Zambia, Zambia citizen, not US). I immigrated to US and became a citizen many years ago. 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I immigrated to US and became a citizen many years ago. 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