{"id":4728,"date":"2023-05-31T11:45:54","date_gmt":"2023-05-31T11:45:54","guid":{"rendered":"https:\/\/oandgaccounting.com\/?p=4728"},"modified":"2023-06-01T20:23:26","modified_gmt":"2023-06-01T20:23:26","slug":"understanding-us-territories-tax-obligations","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/understanding-us-territories-tax-obligations\/","title":{"rendered":"Comprensi\u00f3n de las obligaciones fiscales de los territorios de EE. UU."},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>Fuente: <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\">21.8.1.5 (10-01-2019)<\/a><\/p>\n<p>En la vasta extensi\u00f3n de Estados Unidos, existen varios territorios que, si bien no son estados, se encuentran bajo el amparo general de la administraci\u00f3n estadounidense. Estos territorios tienen sus propias leyes tributarias, lo cual puede resultar confuso si no se est\u00e1 familiarizado con los matices de la legislaci\u00f3n tributaria. Este art\u00edculo pretende desglosar las complejidades y proporcionar una comprensi\u00f3n clara de las obligaciones tributarias para quienes residen o perciben ingresos en estos territorios estadounidenses.<\/p>\n<p><strong>1. \u00bfQu\u00e9 territorios de EE. UU. tienen administraciones tributarias independientes?<\/strong><\/p>\n<p>Estados Unidos tiene cinco territorios principales con sus propias administraciones tributarias:<\/p>\n<ul>\n<li>Estado Libre Asociado de Puerto Rico (PR)<\/li>\n<li>Islas V\u00edrgenes de los Estados Unidos (USVI)<\/li>\n<li>Guam (GU)<\/li>\n<li>Samoa Americana (AS)Guam (GU)<\/li>\n<li>Mancomunidad de las Islas Marianas del Norte (CNMI)<\/li>\n<\/ul>\n<p><strong>2. \u00bfLas personas nacidas en territorio estadounidense se consideran ciudadanos estadounidenses?<\/strong><\/p>\n<p>Si naci\u00f3 en territorio estadounidense, generalmente se le considera ciudadano estadounidense. Hay una excepci\u00f3n a esta regla: las personas nacidas en Samoa Americana son ciudadanos estadounidenses, no ciudadanos. Sin embargo, a efectos fiscales, reciben el mismo trato que los ciudadanos estadounidenses.<\/p>\n<p><strong>3. \u00bfC\u00f3mo se trata a los residentes permanentes en territorio estadounidense a efectos fiscales?<\/strong><\/p>\n<p>Muchas personas que residen en los territorios de los EE. UU. son residentes permanentes de los Estados Unidos porque poseen una \u201c<a href=\"https:\/\/www.uscis.gov\/green-card\" rel=\"noopener\" target=\"_blank\">tarjeta verde<\/a>.\u201d A efectos fiscales, reciben el mismo trato que los ciudadanos estadounidenses.<\/p>\n<p><strong>4. \u00bfLas personas que tienen ingresos provenientes de territorios estadounidenses deben presentar declaraciones de impuestos sobre la renta?<\/strong><\/p>\n<p>Las personas que obtienen ingresos de uno o m\u00e1s de los territorios estadounidenses mencionados anteriormente podr\u00edan estar obligadas a presentar una declaraci\u00f3n de impuestos territoriales, una declaraci\u00f3n de impuestos estadounidenses o ambas. Esto depende de su estatus de residencia y de la fuente de sus ingresos.<\/p>\n<p>Por ejemplo, supongamos que John es ciudadano estadounidense y reside en Guam, donde percibe ingresos por un trabajo. Es posible que deba presentar una declaraci\u00f3n de impuestos ante la administraci\u00f3n tributaria de Guam y el IRS, dependiendo de su residencia y la fuente espec\u00edfica de sus ingresos.<\/p>\n<p><strong>5. \u00bfSon elegibles para la exenci\u00f3n los empleados federales en territorios de EE. UU.? <a href=\"https:\/\/www.irs.gov\/newsroom\/recovery-rebate-credit\" rel=\"noopener\" target=\"_blank\">Cr\u00e9dito de reembolso de recuperaci\u00f3n (RRC)<\/a> \u00bfDel IRS?<\/strong><\/p>\n<p>Los empleados federales que viven en territorios estadounidenses y necesitan presentar declaraciones de impuestos sobre la renta tanto al IRS como a la tesorer\u00eda de su territorio deben tener en cuenta que no tienen derecho al Cr\u00e9dito de Reembolso de Recuperaci\u00f3n (RRC) del IRS. El RRC es un cr\u00e9dito fiscal contra su impuesto sobre la renta de 2020 y, por lo general, equivale al monto de... <a href=\"https:\/\/www.irs.gov\/coronavirus\/economic-impact-payments\" rel=\"noopener\" target=\"_blank\">Pagos de impacto econ\u00f3mico<\/a> usted recibi\u00f3.<\/p>\n<p>Por ejemplo, si usted es un empleado federal que reside en las Islas Marianas del Norte, debe presentar declaraciones de impuestos sobre la renta tanto al IRS como al <a href=\"https:\/\/www.finance.gov.mp\/\" rel=\"noopener\" target=\"_blank\">Departamento de Finanzas de las CNMI<\/a>. Sin embargo, no ser\u00eda elegible para el RRC del IRS.<\/p>\n<p>En conclusi\u00f3n, comprender las obligaciones tributarias de las personas que residen o perciben ingresos en territorios estadounidenses puede ser complejo. Esta gu\u00eda busca brindar una visi\u00f3n general clara de los aspectos cruciales del sistema tributario en estas regiones. Es fundamental consultar con un... <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">profesional de impuestos <\/a>o investigar las regulaciones fiscales espec\u00edficas aplicables a su situaci\u00f3n para garantizar la presentaci\u00f3n y el cumplimiento precisos de los impuestos.<\/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>Source: 21.8.1.5 (10-01-2019) In the vast expanse of the United States, there are several territories that, while not states themselves, still come under the broad umbrella of the U.S administration. These territories have their own unique tax laws, which might seem confusing if you&#8217;re not well-versed in the nuances of tax legislation. This article aims &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/understanding-us-territories-tax-obligations\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;Understanding US Territories Tax Obligations&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4153,"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-4728","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 US Territories Tax Obligations - 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-us-territories-tax-obligations\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding US Territories Tax Obligations - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Source: 21.8.1.5 (10-01-2019) In the vast expanse of the United States, there are several territories that, while not states themselves, still come under the broad umbrella of the U.S administration. These territories have their own unique tax laws, which might seem confusing if you&#8217;re not well-versed in the nuances of tax legislation. 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