{"id":4702,"date":"2023-05-31T10:39:11","date_gmt":"2023-05-31T10:39:11","guid":{"rendered":"https:\/\/oandgaccounting.com\/?p=4702"},"modified":"2023-09-14T05:56:43","modified_gmt":"2023-09-14T05:56:43","slug":"understanding-form-1040-pr-and-1040-ss","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/understanding-form-1040-pr-and-1040-ss\/","title":{"rendered":"Entendiendo los Formularios 1040-PR y 1040-SS"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p><strong>\u00bfCu\u00e1l es el prop\u00f3sito del Formulario 1040-PR y del Formulario 1040-SS?<\/strong><\/p>\n<p>Forma <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-pr\" rel=\"noopener\" target=\"_blank\">1040-PR<\/a> y Forma <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-ss\" rel=\"noopener\" target=\"_blank\">1040-SS<\/a> Son espec\u00edficamente para contribuyentes que residen en Puerto Rico, Guam, Samoa Americana, las Islas V\u00edrgenes Estadounidenses o la Mancomunidad de las Islas Marianas del Norte (CNMI). Se utilizan para informar <a href=\"https:\/\/www.irs.gov\/taxtopics\/tc554\" rel=\"noopener\" target=\"_blank\">ganancias netas de trabajadores aut\u00f3nomos<\/a>t y pagar impuestos sobre el trabajo por cuenta propia, pagar cualquier<a href=\"https:\/\/www.irs.gov\/taxtopics\/tc756\" rel=\"noopener\" target=\"_blank\"> impuestos sobre el empleo dom\u00e9stico<\/a>, afirmar <a href=\"https:\/\/www.irs.gov\/taxtopics\/tc608\" rel=\"noopener\" target=\"_blank\">exceso de impuesto a la seguridad social retenido<\/a>, pagar a cualquier empleado <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-4137#:~:text=Use%20Form%204137%20only%20to,you%20must%20report%20as%20income.\" rel=\"noopener\" target=\"_blank\">Impuestos de seguridad social y Medicare sobre propinas o salarios no declarados<\/a>, reclamar el <a href=\"https:\/\/www.irs.gov\/credits-deductions\/individuals\/child-tax-credit\" rel=\"noopener\" target=\"_blank\">Cr\u00e9dito tributario reembolsable por hijos<\/a> (solo para <a href=\"https:\/\/www.irs.gov\/individuals\/bona-fide-residents-of-the-commonwealth-of-puerto-rico-tax-credits\" rel=\"noopener\" target=\"_blank\">residentes de buena fe calificados de Puerto Rico <\/a>para 2021), reclamar el <a href=\"https:\/\/www.eitc.irs.gov\/other-refundable-credits-toolkit\/what-you-need-to-know-about-ctc-and-actc\/what-you-need-to-know\" rel=\"noopener\" target=\"_blank\">Cr\u00e9dito tributario adicional por hijo<\/a> (para los a\u00f1os anteriores y posteriores a 2021), informar y pagar la <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/questions-and-answers-for-the-additional-medicare-tax\" rel=\"noopener\" target=\"_blank\">Impuesto adicional de Medicare <\/a>(<a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">IRM 21.8.1.5.5 (10-01-2022)<\/a>).<\/p>\n<p><strong>1. \u00bfCu\u00e1les son las diferentes partes del Formulario 1040-PR y del Formulario 1040-SS?<\/strong><\/p>\n<p>Ambas formas constan de seis partes:<\/p>\n<ul>\n<li>Parte I: Impuestos y cr\u00e9ditos totales<\/li>\n<li>Parte II: Residentes de buena fe de Puerto Rico que reclaman el Cr\u00e9dito Tributario Adicional por Hijos<\/li>\n<li>Parte III: Ganancias o p\u00e9rdidas de la agricultura Secci\u00f3n C<\/li>\n<li>Parte IV: Ganancias o p\u00e9rdidas del negocio (empresa unipersonal)<\/li>\n<li>Parte V: Impuesto sobre el trabajo aut\u00f3nomo<\/li>\n<li>Parte VI: M\u00e9todo opcional para calcular las ganancias netas<\/li>\n<\/ul>\n<p>Cada parte debe ser completada para el contribuyente principal y secundario.<\/p>\n<p><strong>2. \u00bfC\u00f3mo reclamo el Cr\u00e9dito Tributario Reembolsable por Hijos (RCTC)?<\/strong><\/p>\n<p>Solo para el a\u00f1o fiscal 2021, el Cr\u00e9dito Tributario Reembolsable por Hijos (RCTC) se reclama directamente en el Formulario 1040-PR o el Formulario 1040-SS. El RCTC se registra en la Parte I, L\u00ednea 9 de estos formularios. Solo los residentes bona fide de Puerto Rico con uno o m\u00e1s hijos calificados seg\u00fan <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/24\" rel=\"noopener\" target=\"_blank\">C\u00f3digo de Rentas Internas \u00a7 24(c)<\/a> y <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/152\" rel=\"noopener\" target=\"_blank\">152 (b)(3)<\/a> Puede solicitar el RCTC en cualquiera de los dos formularios. El\/los hijo(s) que cumplan los requisitos deben ser ciudadanos estadounidenses o nacionales de Estados Unidos.<\/p>\n<p><strong>3. \u00bfQu\u00e9 debo hacer si se reclama el RCTC en mi formulario?<\/strong><\/p>\n<p>Cuando se reclama el RCTC, la ciudad y la residencia en el territorio estadounidense del contribuyente deben figurar en el documento para verificar la residencia en Puerto Rico. Si no reside en Puerto Rico, el IRS rechazar\u00e1 el RCTC. <a href=\"https:\/\/www.taxpayeradvocate.irs.gov\/notices\/letter-105-c\/\" rel=\"noopener\" target=\"_blank\">carta 105C<\/a> y procedimientos formales de rechazo de reclamaciones.<\/p>\n<p><strong>4. \u00bfQu\u00e9 requisitos se deben cumplir para reclamar el Cr\u00e9dito Tributario Reembolsable por Hijos (RCTC)?<\/strong><\/p>\n<p>El contribuyente debe ser residente leg\u00edtimo de Puerto Rico, y el\/los hijo(s) que califiquen deben ser ciudadanos estadounidenses, a menos que residan en Estados Unidos. Si se solicita el RCTC, la ciudad y la residencia en el territorio estadounidense del contribuyente deben constar en el documento para verificar la residencia en Puerto Rico.<\/p>\n<p><strong>5. \u00bfCu\u00e1l? <a href=\"https:\/\/www.irs.gov\/faqs\/filing-requirements-status-dependents\/filing-status\/filing-status\" rel=\"noopener\" target=\"_blank\">estados de presentaci\u00f3n<\/a> \u00bfEst\u00e1n disponibles en el Formulario 1040-PR o en el Formulario 1040-SS?<\/strong><\/p>\n<p>Hay cinco estados de presentaci\u00f3n disponibles:<\/p>\n<ul>\n<li>Soltero<\/li>\n<li>Casado que presenta declaraci\u00f3n conjunta<\/li>\n<li>Casado que presenta declaraci\u00f3n por separado<\/li>\n<li>Jefe de familia<\/li>\n<li>Viudo(a) calificado(a)<\/li>\n<\/ul>\n<p><strong>6. \u00bfQu\u00e9 informaci\u00f3n se requiere para reclamar el Cr\u00e9dito Tributario por Hijos?<\/strong><\/p>\n<p>La informaci\u00f3n de dependientes de la Parte 1, l\u00ednea 2, Hijos Calificados, se utiliza para calcular el cr\u00e9dito tributario por hijo. No se requiere el Anexo 8812, pero debe incluir en el formulario el nombre, el n\u00famero de seguro social y el parentesco del o los hijos calificados. Debe haber al menos un hijo calificado para el RCTC.<\/p>\n<p><strong>7. \u00bfQu\u00e9 cambios se realizaron al Formulario 1040-PR y al Formulario 1040-SS para el a\u00f1o fiscal 2020 y 2021?<\/strong><\/p>\n<p>Para el a\u00f1o fiscal 2020, se agreg\u00f3 una nueva l\u00ednea 11 para ingresar el aplazamiento de los impuestos sobre el trabajo por cuenta propia y el empleo dom\u00e9stico seg\u00fan lo permitido por <a href=\"https:\/\/www.congress.gov\/116\/plaws\/publ136\/PLAW-116publ136.pdf\" rel=\"noopener\" target=\"_blank\">Secci\u00f3n 2302 de la Ley CARES (PL 116-136)<\/a>. Para el a\u00f1o fiscal 2021, la l\u00ednea 11 fue designada para el Cr\u00e9dito por salarios calificados por enfermedad y licencia familiar.<\/p>\n<p><strong>8. \u00bfA qu\u00e9 recurso debo consultar para obtener pautas espec\u00edficas sobre estos formularios?<\/strong><\/p>\n<p>Los folletos de instrucciones para los Formularios 1040-PR y 1040-SS contienen las pautas espec\u00edficas. No utilice <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p17.pdf\" rel=\"noopener\" target=\"_blank\">Publicaci\u00f3n 17 <\/a>para estos formularios. Proporcionan las instrucciones m\u00e1s precisas y relevantes.<\/p>\n<p><strong>9. \u00bfQu\u00e9 sucede si falta el N\u00famero de Identificaci\u00f3n Tributaria (NIF) de un dependiente?<\/strong><\/p>\n<p>En tales casos, el IRS se pondr\u00e1 en contacto con el contribuyente para completar la declaraci\u00f3n cuando falte el NIF del dependiente. Es fundamental asegurarse de que todos los datos necesarios est\u00e9n correctamente completados para evitar retrasos o complicaciones con su declaraci\u00f3n de impuestos.<\/p>\n<p><strong>10. \u00bfQui\u00e9n puede reclamar el Cr\u00e9dito Tributario Adicional por Hijos en el Formulario 1040-PR y el Formulario 1040-SS?<\/strong><\/p>\n<p>Solo los residentes bona fide calificados de Puerto Rico pueden reclamar el Cr\u00e9dito Tributario Adicional por Hijos correspondiente a los a\u00f1os anteriores y posteriores a 2021. Los residentes bona fide de otros territorios de EE. UU. no pueden reclamar el RCTC en una declaraci\u00f3n de impuestos sobre la renta presentada en los Estados Unidos, pero pueden reclamar el RCTC en una declaraci\u00f3n de impuestos sobre la renta presentada en el territorio.<\/p>\n<p><strong>11. \u00bfC\u00f3mo se gestionan los impuestos sobre el trabajo aut\u00f3nomo para las personas que residen en territorio estadounidense?<\/strong><\/p>\n<p>Si bien las normas del impuesto sobre la renta est\u00e1n coordinadas para las personas que residen de buena fe en un territorio, estas personas siguen estando sujetas al impuesto sobre el trabajo por cuenta propia en EE. UU., el cual debe pagarse al IRS. Los impuestos sobre el trabajo por cuenta propia se declaran y pagan mediante los Formularios 1040-PR y 1040-SS.<\/p>\n<p>Estas preguntas frecuentes ofrecen una comprensi\u00f3n simplificada de los formularios tributarios complejos. Sin embargo, no deben reemplazar la documentaci\u00f3n oficial del IRS ni <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">profesional <\/a>Asesoramiento fiscal. Para obtener informaci\u00f3n m\u00e1s espec\u00edfica, considere consultar a un <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">profesional de impuestos<\/a> o comunicarse directamente con el IRS.<\/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>What is the purpose of Form 1040-PR and Form 1040-SS? Form 1040-PR and Form 1040-SS are specifically for taxpayers who reside in Puerto Rico, Guam, American Samoa, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands (CNMI). They are used to report net earnings from self-employment and pay self-employment taxes, pay any &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/understanding-form-1040-pr-and-1040-ss\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;Understanding Form 1040-PR and 1040-SS&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4863,"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-4702","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>Understanding Form 1040-PR and 1040-SS - 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\/understanding-form-1040-pr-and-1040-ss\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding Form 1040-PR and 1040-SS - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"What is the purpose of Form 1040-PR and Form 1040-SS? Form 1040-PR and Form 1040-SS are specifically for taxpayers who reside in Puerto Rico, Guam, American Samoa, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands (CNMI). They are used to report net earnings from self-employment and pay self-employment taxes, pay any &hellip; Continue reading &quot;Understanding Form 1040-PR and 1040-SS&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/es\/understanding-form-1040-pr-and-1040-ss\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-05-31T10:39:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-14T05:56:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2023\/05\/og-1-2-1-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Alex Oware\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alex Oware\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/understanding-form-1040-pr-and-1040-ss\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/understanding-form-1040-pr-and-1040-ss\\\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/#\\\/schema\\\/person\\\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"Understanding Form 1040-PR and 1040-SS\",\"datePublished\":\"2023-05-31T10:39:11+00:00\",\"dateModified\":\"2023-09-14T05:56:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/understanding-form-1040-pr-and-1040-ss\\\/\"},\"wordCount\":816,\"publisher\":{\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/understanding-form-1040-pr-and-1040-ss\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/oandgaccounting.com\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/og-1-2-1-1.png\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/oandgaccounting.com\\\/understanding-form-1040-pr-and-1040-ss\\\/\",\"url\":\"https:\\\/\\\/oandgaccounting.com\\\/understanding-form-1040-pr-and-1040-ss\\\/\",\"name\":\"Understanding Form 1040-PR and 1040-SS - 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