{"id":192,"date":"2015-06-24T22:00:14","date_gmt":"2015-06-25T02:00:14","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=133"},"modified":"2023-02-24T07:04:53","modified_gmt":"2023-02-24T07:04:53","slug":"foreign-income-exclusion-earned-income-credit-and-se-tax","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/foreign-income-exclusion-earned-income-credit-and-se-tax\/","title":{"rendered":"Exclusi\u00f3n de ingresos extranjeros, cr\u00e9dito por ingresos del trabajo e impuesto SE"},"content":{"rendered":"<p><strong>PREGUNTA:<\/strong>\u00a0Soy ciudadano estadounidense y obtuve ingresos del extranjero, pero vine a Estados Unidos y trabaj\u00e9 durante tres meses. Tengo tres hijos, as\u00ed que tendr\u00eda derecho a una buena cantidad de EIC.<\/p>\n<p><strong>1. Me preguntaba si el IRS tiene alguna norma contra la exclusi\u00f3n de ingresos extranjeros y el EIC.<\/strong><\/p>\n<p><strong>2. Adem\u00e1s, todav\u00eda no puedo entender si estoy sujeto al impuesto SE ya que trabaj\u00e9 para una empresa extranjera y recib\u00ed un salario.<\/strong><\/p>\n<p><strong>RESPUESTA:<\/strong><\/p>\n<p><strong>1. Me preguntaba si el IRS tiene alguna regla contra la exclusi\u00f3n de ingresos extranjeros y el EIC.<\/strong><\/p>\n<p>El\u00a0<a href=\"http:\/\/www.irs.gov\/Individuals\/International-Taxpayers\/Foreign-Earned-Income-Exclusion\" target=\"_blank\" rel=\"noopener noreferrer\">exclusi\u00f3n de ingresos ganados en el extranjero<\/a>\u00a0El monto se ajusta anualmente por inflaci\u00f3n. Para 2015, la exclusi\u00f3n m\u00e1xima por ingresos del trabajo en el extranjero es de hasta $100,800 por persona que cumple los requisitos.<\/p>\n<p>Si los contribuyentes est\u00e1n casados y ambos c\u00f3nyuges (1) trabajan en el extranjero y (2) cumplen con los\u00a0<a href=\"http:\/\/www.irs.gov\/Individuals\/International-Taxpayers\/Foreign-Earned-Income-Exclusion---Bona-Fide-Residence-Test\" target=\"_blank\" rel=\"noopener noreferrer\">prueba de residencia de buena fe<\/a>\u00a0o el\u00a0<a href=\"http:\/\/www.irs.gov\/Individuals\/International-Taxpayers\/Foreign-Earned-Income-Exclusion---Physical-Presence-Test\" target=\"_blank\" rel=\"noopener noreferrer\">prueba de presencia f\u00edsica<\/a>, Cada c\u00f3nyuge puede optar por la exclusi\u00f3n de ingresos del extranjero. Juntos, pueden excluir hasta $201,600 para el a\u00f1o fiscal 2015, pero si un c\u00f3nyuge utiliza menos de 100% de su exclusi\u00f3n, el monto no utilizado no podr\u00e1 transferirse al otro c\u00f3nyuge.<\/p>\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>Una vez que se solicita la exclusi\u00f3n de ingresos ganados en el extranjero,\u00a0<a href=\"http:\/\/www.irs.gov\/Credits-&amp;-Deductions\/Individuals\/Earned-Income-Tax-Credit\/Do-I-Qualify-for-Earned-Income-Tax-Credit-EITC\" target=\"_blank\" rel=\"noopener noreferrer\">cr\u00e9dito por ingresos del trabajo<\/a>\u00a0No se puede reclamar por ese a\u00f1o.<\/p>\n<p><strong>2. Adem\u00e1s, todav\u00eda no puedo entender si estoy sujeto al impuesto SE ya que trabaj\u00e9 para una empresa extranjera y recib\u00ed un salario.<\/strong><\/p>\n<p>En general,\u00a0<a href=\"http:\/\/www.irs.gov\/taxtopics\/tc401.html\" target=\"_blank\" rel=\"noopener noreferrer\">sueldos y salarios<\/a>\u00a0pagado a un\u00a0<i>empleado<\/i>\u00a0no est\u00e1n sujetos a\u00a0<a href=\"http:\/\/www.irs.gov\/Businesses\/Small-Businesses-&amp;-Self-Employed\/Self-Employment-Tax-Social-Security-and-Medicare-Taxes\" target=\"_blank\" rel=\"noopener noreferrer\">Impuesto SE<\/a>, incluso si se obtienen en un pa\u00eds extranjero. El concepto b\u00e1sico es que si no se consideran ingresos por cuenta propia en ese pa\u00eds, tampoco lo son para efectos fiscales estadounidenses. Algunos pa\u00edses extranjeros podr\u00edan no...\u00a0<i>distinguir<\/i>\u00a0Entre la remuneraci\u00f3n de los empleados y las ganancias de los trabajadores aut\u00f3nomos. La mayor\u00eda de los pa\u00edses s\u00ed tienen esta distinci\u00f3n. Canad\u00e1, el Reino Unido, Australia y la mayor parte de Europa tienen algo similar a la seguridad social.<\/p>\n<p>Pero si el pa\u00eds no tiene esta distinci\u00f3n, puede resultar dif\u00edcil decidir si el ingreso es o no trabajo por cuenta propia.<\/p>\n<p>Supongo que podr\u00eda recurrir a las diversas pruebas utilizadas por el IRS para determinar si alguien es un empleado o un\u00a0<a href=\"http:\/\/www.irs.gov\/Businesses\/Small-Businesses-&amp;-Self-Employed\/Independent-Contractor-Defined\" target=\"_blank\" rel=\"noopener noreferrer\">contratista independiente<\/a>.<\/p>\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>PREGUNTA: Soy ciudadano estadounidense y obtuve ingresos en el extranjero, pero vine a Estados Unidos y trabaj\u00e9 durante 3 meses. Tengo 3 hijos, por lo que tendr\u00eda derecho a una buena cantidad de Cr\u00e9dito Tributario por Ingreso del Trabajo (EIC).<\/p>","protected":false},"author":1,"featured_media":542,"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-192","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 Income Exclusion, Earned Income Credit and SE Tax - 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-income-exclusion-earned-income-credit-and-se-tax\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign Income Exclusion, Earned Income Credit and SE Tax - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"QUESTION: I am a US Citizen and earned foreign income, but came to the states and worked for 3 months. 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