{"id":4595,"date":"2023-05-16T10:56:14","date_gmt":"2023-05-16T10:56:14","guid":{"rendered":"https:\/\/oandgaccounting.com\/?p=4595"},"modified":"2023-05-22T20:36:43","modified_gmt":"2023-05-22T20:36:43","slug":"election-and-revocation-of-form-2555-a-step-by-step-guide","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/election-and-revocation-of-form-2555-a-step-by-step-guide\/","title":{"rendered":"Elecci\u00f3n y revocaci\u00f3n del Formulario 2555: Gu\u00eda paso a paso"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>Comprender las leyes tributarias estadounidenses, en particular las relacionadas con las transacciones internacionales, puede resultar abrumador. Sin embargo, con una explicaci\u00f3n clara, puede resultar mucho m\u00e1s sencillo. Este art\u00edculo pretende desmitificar las normas tributarias que rigen la elecci\u00f3n y revocaci\u00f3n de... <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-2555\" rel=\"noopener\" target=\"_blank\">Formulario 2555<\/a>, tal como se establece en <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">IRM 21.8.1.3.6 (a partir del 1 de octubre de 2019)<\/a>.<\/p>\n<p><strong>1. El poder de la elecci\u00f3n y su impacto duradero<\/strong><\/p>\n<p>Una vez que un contribuyente opta por excluir los ingresos obtenidos en el extranjero o el monto de la vivienda en el Formulario 2555, esta elecci\u00f3n se mantiene vigente para ese a\u00f1o y todos los a\u00f1os posteriores. Esta es una decisi\u00f3n crucial, ya que tiene implicaciones a largo plazo para sus declaraciones de impuestos.<\/p>\n<p><strong>2. Revocaci\u00f3n de su decisi\u00f3n y sus consecuencias<\/strong><\/p>\n<p>Sin embargo, esta decisi\u00f3n no es irrevocable. Un contribuyente puede revocar su decisi\u00f3n anterior, pero esta acci\u00f3n conlleva consecuencias. Una vez revocada una elecci\u00f3n, no se puede realizar una nueva antes del sexto a\u00f1o fiscal posterior a la revocaci\u00f3n sin el consentimiento expl\u00edcito del IRS.<\/p>\n<p><strong>3. El papel del IRS en la revocaci\u00f3n de elecciones<\/strong><\/p>\n<p>Cuando un contribuyente presenta una declaraci\u00f3n enmendada revocando una <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/choosing-the-foreign-earned-income-exclusion\" rel=\"noopener\" target=\"_blank\">Elecci\u00f3n de ingresos ganados en el extranjero<\/a>, El IRS sigue los procedimientos de ajuste est\u00e1ndar. Realiza el ajuste solicitado y examina los a\u00f1os siguientes para determinar si se ejerci\u00f3 la opci\u00f3n de Ingresos Ganados en el Extranjero. De ser as\u00ed, el contribuyente recibir\u00e1 una notificaci\u00f3n por escrito del IRS indicando que podr\u00eda tener que presentar declaraciones corregidas para esos a\u00f1os.<\/p>\n<p>Para ilustrarlo, consideremos a un contribuyente que presenta una declaraci\u00f3n <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040x\" rel=\"noopener\" target=\"_blank\">Formulario 1040X<\/a> Para el a\u00f1o fiscal 2021, se revoca la opci\u00f3n de Ingresos Ganados en el Extranjero. Si el IRS determina que el mismo contribuyente ejerci\u00f3 la opci\u00f3n en el a\u00f1o fiscal 2022, ajustar\u00e1 el impuesto de 2021 y le informar\u00e1 que podr\u00eda necesitar corregir su declaraci\u00f3n de 2022. Esto se debe a que la opci\u00f3n de Ingresos Ganados en el Extranjero se revoc\u00f3 en 2021 y no se puede realizar una nueva opci\u00f3n antes del sexto a\u00f1o fiscal posterior a la revocaci\u00f3n sin el consentimiento del IRS.<\/p>\n<p><strong>4. Solicitar el consentimiento del IRS para la reelecci\u00f3n<\/strong><\/p>\n<p>Si un contribuyente desea realizar una nueva elecci\u00f3n antes del sexto a\u00f1o fiscal despu\u00e9s de la revocaci\u00f3n, deber\u00e1 solicitar una <a href=\"https:\/\/www.irs.gov\/tax-exempt-bonds\/teb-private-letter-ruling-some-basic-concepts#:~:text=A%20private%20letter%20ruling%2C%20or,taxpayers%20or%20by%20IRS%20personnel.\" rel=\"noopener\" target=\"_blank\">Resoluci\u00f3n de carta privada (PLR)<\/a> Del IRS. Esta solicitud debe enviarse junto con la tarifa correspondiente a la siguiente direcci\u00f3n:<\/p>\n<p>Asesor Jur\u00eddico Principal Asociado (Internacional)<\/p>\n<p>Servicio de Impuestos Internos<\/p>\n<p>ATENCI\u00d3N: CC:PA:LPD:DRU Sala 5336<\/p>\n<p>1111 Avenida Constituci\u00f3n<\/p>\n<p>Washington, DC 20044<\/p>\n<p>Recuerde marcar su paquete como: PRESENTACI\u00d3N DE SOLICITUD DE RESOLUCI\u00d3N. El primer Tr\u00e1mite de Ingresos de cada a\u00f1o (actualmente <a href=\"https:\/\/www.irs.gov\/irb\/2020-01_IRB\" rel=\"noopener\" target=\"_blank\">Procedimiento Rev. 2020-4<\/a>), publicado en el <a href=\"https:\/\/www.irs.gov\/internal-revenue-bulletins\" rel=\"noopener\" target=\"_blank\">Bolet\u00edn de Impuestos Internos<\/a>, incluye la tabla de tarifas.<\/p>\n<p>Comprender estos complejos conceptos tributarios le permitir\u00e1 tomar decisiones informadas sobre sus declaraciones de impuestos. Independientemente de si decide excluir o no los ingresos obtenidos en el extranjero, recuerde que su decisi\u00f3n tiene consecuencias a largo plazo.<\/p>\n<p>        <script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\" 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=\"8101689985\"><br \/>\n        <\/ins><br \/>\n        <script>\n            (adsbygoogle = window.adsbygoogle || []).push({});\n        <\/script>\n    <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Understanding U.S. tax laws, specifically those related to international transactions, can seem overwhelming. However, with a clear explanation, they can become much more manageable. This article aims to demystify the tax rules surrounding the election and revocation of Form 2555, as set out in IRM 21.8.1.3.6 (as of 10-01-2019). 1. The Power of Choice and &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/election-and-revocation-of-form-2555-a-step-by-step-guide\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;Election and Revocation of Form 2555: A Step-by-Step Guide&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4589,"comment_status":"closed","ping_status":"closed","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-4595","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>Election and Revocation of Form 2555: A Step-by-Step Guide - 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\/election-and-revocation-of-form-2555-a-step-by-step-guide\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Election and Revocation of Form 2555: A Step-by-Step Guide - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Understanding U.S. tax laws, specifically those related to international transactions, can seem overwhelming. However, with a clear explanation, they can become much more manageable. This article aims to demystify the tax rules surrounding the election and revocation of Form 2555, as set out in IRM 21.8.1.3.6 (as of 10-01-2019). 1. 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