{"id":393,"date":"2024-01-01T05:02:06","date_gmt":"2024-01-01T05:02:06","guid":{"rendered":"http:\/\/armanigifts.com\/logic\/ong\/?page_id=393"},"modified":"2025-03-07T10:48:04","modified_gmt":"2025-03-07T10:48:04","slug":"foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120\/","title":{"rendered":"Propietarios extranjeros de sociedades de responsabilidad limitada (LLC) en Estados Unidos: la necesidad de presentar los formularios 5472 y 1120"},"content":{"rendered":"<div class=\"section py-5\">\n<div class=\"container py-4 text-center\">\n<h2>El IRS introdujo recientemente un nuevo requisito de presentaci\u00f3n, principalmente para propietarios extranjeros de LLC de un solo miembro en EE. UU. El nuevo requisito entr\u00f3 en vigor a partir del a\u00f1o fiscal 2017; seg\u00fan la nueva ley, los propietarios extranjeros de SMLLC estadounidenses o entidades excluidas de su patrimonio deber\u00e1n presentar el formulario.<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120\"> 1120<\/a> junto con la presentaci\u00f3n de <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\">Formulario 5472<\/a> que es principalmente para fines informativos<\/h2>\n<\/div>\n<\/div>\n<div class=\"section py-5 light_gray_bg\">\n<div class=\"container py-4 text-left\">\n<h4>Empresas de propiedad extranjera LLC de Estados Unidos: consideradas como una corporaci\u00f3n nacional por razones de cumplimiento<\/h4>\n<p>Breve introducci\u00f3n: El Servicio de Impuestos Internos (IRS) considera a los propietarios \u00fanicos de sociedades de responsabilidad limitada (LLC) estadounidenses como entidades ignoradas. A diferencia de las corporaciones, antes de esta nueva ley, no era necesario que las entidades ignoradas obtuvieran la condici\u00f3n de... <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/apply-for-an-employer-identification-number-ein-online\">N\u00famero de identificaci\u00f3n del empleador (EIN)<\/a>, tampoco su requisito de presentaci\u00f3n es diferente al del individuo que los posee, requisitos de presentaci\u00f3n normales.<\/p>\n<p>Pero los cambios recientes ahora requieren que los propietarios extranjeros que no tengan el requisito de presentaci\u00f3n de impuestos de los Estados Unidos, una entidad individual ignorada ahora deber\u00e1 presentar el formulario <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120\">1120<\/a> y <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\">5472<\/a><\/p>\n<\/div>\n<\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<h4>El formulario 5472 no es una novedad, aunque se realizaron algunas modificaciones para incluir informaci\u00f3n adicional.<\/h4>\n<p><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\">formulario 5472<\/a> La solicitud se limit\u00f3 originalmente a la divulgaci\u00f3n de la propiedad extranjera en una corporaci\u00f3n o corporaciones estadounidenses que presentan <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-f\">1120-F<\/a>; pero ahora su uso se ha extendido a corporaciones y ahora tiene un requisito de cumplimiento de amplio alcance para propietarios de negocios extranjeros con entidades ignoradas (LLC).<\/p>\n<\/div>\n<\/div>\n<div class=\"section py-5 light_gray_bg\">\n<div class=\"container py-4 text-left\">\n<h4>Existen procedimientos para completar los Formularios 5472 y 1120, independientemente de la obligaci\u00f3n de presentaci\u00f3n de impuestos en los Estados Unidos (1040, 1040NR o 1120-F)<\/h4>\n<p>Los propietarios extranjeros de entidades ignoradas de los Estados Unidos podr\u00edan no tener ninguna obligaci\u00f3n de presentar declaraciones de impuestos sobre la renta (<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040\">Formulario 1040<\/a>,<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-nr\">1040NR<\/a> o <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120-f\">1120-F<\/a>) en ausencia de <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/nonresident-aliens-source-of-income\">Ingresos de origen estadounidense<\/a> , <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/fixed-determinable-annual-periodical-fdap-income\">FDAP<\/a> o <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci\">Ingresos efectivamente conectados en EE. UU.<\/a> , Sin embargo, se requiere el formulario 5472 (con el formulario 1120, que se explica a continuaci\u00f3n) independientemente de sus requisitos de presentaci\u00f3n de impuestos en los EE. UU.<\/p>\n<p>Las entidades estadounidenses de propiedad extranjera excluidas de su consideraci\u00f3n deben presentar el formulario proforma 1120 y adjuntar el formulario 5472. Este procedimiento cumple con la obligaci\u00f3n de presentaci\u00f3n de la LLC y sus partes relacionadas, como el socio \u00fanico.<\/p>\n<p>El IRS ha proporcionado 2 m\u00e9todos para transmitir los formularios 1120 y 5472: puede enviar los formularios por fax o por correo postal utilizando la direcci\u00f3n proporcionada en las instrucciones del 5472.<\/p>\n<\/div>\n<\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n<h4>Presentaci\u00f3n de Log\u00edstica: una breve explicaci\u00f3n de EIN, ITIN y W-7<\/h4>\n<p>Para poder presentar el formulario 5472, es obligatorio que todas las entidades aplicables soliciten un <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/employer-id-numbers\">N\u00famero de identificaci\u00f3n del empleador (EIN)<\/a>.<\/p>\n<p>En el caso de una LLC nueva, para presentar el formulario 5472, es necesario que la LLC obtenga primero un N\u00famero de Identificaci\u00f3n Patronal (EIN), lo cual solo es posible al presentar el formulario SS-4. Los propietarios extranjeros no necesitan tener un ITIN ni un SSN para obtener un EIN.<\/p>\n<\/div>\n<\/div>\n<div class=\"section py-5 light_gray_bg\">\n<div class=\"container py-4 text-left\">\n<h4>A continuaci\u00f3n se presentan las preguntas m\u00e1s frecuentes (FAQ)<\/h4>\n<h5 class=\"text-blue\">1. \u00bfCu\u00e1ndo es la fecha de vencimiento para el formulario 5472 y el formulario 1120?<\/h5>\n<p>Normalmente, el 15 de abril es la fecha de vencimiento del formulario 1120 cada a\u00f1o (el formulario 5472 siempre debe presentarse como anexo al formulario 1120).<\/p>\n<h5 class=\"text-blue\">\u00a02. \u00bfPuede haber un per\u00edodo de pr\u00f3rroga?<\/h5>\n<p>S\u00ed, es posible solicitar una pr\u00f3rroga de seis meses adicionales mediante el formulario <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-7004\">7004<\/a>.<\/p>\n<h5 class=\"text-blue\">\u00a03. \u00bfA partir de qu\u00e9 a\u00f1o estar\u00e9 obligado a realizar mi declaraci\u00f3n?<\/h5>\n<p>Es importante tener en cuenta que los requisitos de presentaci\u00f3n de informes recientes comenzaron el 1 de enero del a\u00f1o 2018 y abarcan los a\u00f1os fiscales que comienzan a partir del 1 de enero de 2017.\n<\/p>\n<\/ol>\n<p> <strong>\u00a1\u00a1Nueva alerta de cumplimiento!!:<\/strong> El 1 de enero de 2024, el<a href=\"https:\/\/www.fincen.gov\/news\/news-releases\/us-beneficial-ownership-information-registry-now-accepting-reports\" rel=\"noopener\" target=\"_blank\"> Red de Control de Delitos Financieros (FinCEN)<\/a> anunci\u00f3 el inicio de <a href=\"https:\/\/www.fincen.gov\/boi\" rel=\"noopener\" target=\"_blank\">Informe de informaci\u00f3n sobre propiedad beneficiosa (BOI)<\/a> bajo la Ley de Transparencia Corporativa (CTA). Este avance crucial garantiza una mayor transparencia y contribuye a la lucha contra las actividades financieras il\u00edcitas. Las empresas establecidas o registradas en EE. UU. deben cumplir con estas normas de informaci\u00f3n, lo que contribuye a un entorno corporativo m\u00e1s responsable.<a href=\"https:\/\/www.fincen.gov\/news\/news-releases\/us-beneficial-ownership-information-registry-now-accepting-reports\" rel=\"noopener\" target=\"_blank\">M\u00e1s informaci\u00f3n<\/a> y <a href=\"https:\/\/oandgaccounting.com\/staging\/corporate-transparency-act-cta-filing-service\/\" rel=\"noopener\" target=\"_blank\">busca orientaci\u00f3n aqu\u00ed<\/a>.<\/p>\n<\/div>\n<\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n               <\/ol>\n<p>Si necesita servicios profesionales de contabilidad, le recomendamos visitar nuestra subsidiaria, <a href=\"https:\/\/ursaservicesllc.com\/\" rel=\"noopener\" target=\"_blank\">Servicios URSA LLC<\/a>. Nos especializamos en mantener sus finanzas en orden para que usted pueda concentrarse en el crecimiento de su negocio. No se preocupe, seguiremos aqu\u00ed para atender todas sus necesidades fiscales. <a href=\"https:\/\/ursaservicesllc.com\/\">Visita URSA Services LLC<\/a> \u00a1\u00a1\u00a1Hoy para aprender m\u00e1s!!!<\/p>\n<\/div>\n<\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-left\">\n            <a href=\"https:\/\/www.youtube.com\/watch?v=ka4kqoSbhzg&#038;t=616s\/\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>Visita y suscr\u00edbete a nuestro canal de YouTube para obtener m\u00e1s informaci\u00f3n.<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=HAP0Spq9Zvk\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRA \u2013 \u00a1C\u00f3mo un propietario extranjero de una peque\u00f1a y mediana empresa estadounidense se liber\u00f3 de una deuda tributaria del IRS de $210K!<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=S1MKs85RRug\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Peque\u00f1as y medianas empresas estadounidenses de propiedad extranjera: Desmintiendo nueve mitos comunes<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=8CGLN8aaxsE\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Amazon KDP, retenci\u00f3n de regal\u00edas en EE. UU. para extranjeros no residentes y los problemas en torno a las SMLLC en EE. UU.<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=QBJ-9DY_KOQ&#038;t=279s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Amazon Insurance, SMLLC estadounidense de propiedad extranjera y la entrevista fiscal: una gu\u00eda paso a paso<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=ka4kqoSbhzg\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 \u00bfCu\u00e1ndo una persona extranjera participa en actividades comerciales o empresariales en Estados Unidos?<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=x0qC6LD1pts\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Reducci\u00f3n de la multa 5471: C\u00f3mo una corporaci\u00f3n estadounidense fue liberada de una multa $10K<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=tw7Xak1Kej0&#038;t=19s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Lista de verificaci\u00f3n de cumplimiento tributario para propietarios extranjeros de sociedades de responsabilidad limitada (LLC) unipersonales de Delaware<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=d5F1jUyGpdo\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Lista de verificaci\u00f3n de cumplimiento tributario para propietarios extranjeros de LLC de un solo miembro en FLORIDA<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=WFp1dPS4e2k\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Lista de verificaci\u00f3n de cumplimiento tributario para propietarios extranjeros de LLC de un solo miembro en WYOMING<\/a><\/p>\n<p>            <a href=\"https:\/\/www.youtube.com\/watch?v=NTg_h6kegzU\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Lista de verificaci\u00f3n de cumplimiento tributario para propietarios extranjeros de LLC de un solo miembro en Texas<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=3os5CtPdVoA\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Lista de verificaci\u00f3n de cumplimiento tributario para propietarios extranjeros de LLC de un solo miembro en NEVADA<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=vdqJJNGmrls\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Lista de verificaci\u00f3n de cumplimiento tributario para propietarios extranjeros de LLC de un solo miembro en NUEVA YORK<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=_jZcIikFAOA\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRAR \u2013 Mi corporaci\u00f3n de Delaware debe miles de d\u00f3lares, \u00bfqu\u00e9 debo hacer?<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=d0xVSTQ1UwU\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 EE. UU. 20 | s882 y s864 Una vez m\u00e1s<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=tIBQsVx242U\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRAR \u2013 \u00bfUna SMLLC de propiedad extranjera est\u00e1 obligada a presentar los formularios Proforma 1120 y 5472 incluso si no tiene ingresos ni gastos?<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=9KeN_MGs5kU&#038;t=27s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 Formularios 1065 y 5472<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=TTT0iXgDbY0\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRA \u2013 C\u00f3mo un vendedor extranjero en Amazon fue exonerado de una evaluaci\u00f3n fiscal incorrecta en EE. UU. $1M<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=1BOGJlVhdi8\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 Transacciones de peque\u00f1as y medianas empresas (SMLLC) de propiedad extranjera en EE. UU. que activan los informes Proforma 1120 y 5472<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=bj8Y55wWgRA\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRAR \u2013 C\u00f3mo evitar la multa $25k cuando una SMLLC de propiedad extranjera no cumple con la fecha l\u00edmite de presentaci\u00f3n del formulario 5472<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=pmrTK8f-sDY&#038;t=231s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 DE de propiedad extranjera de EE. UU., Formulario 5472 Parte V (\u00a7 1.6038A-2 (b)(11) \u2013 A\u00f1o 1, Ejemplos 1 y 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=EMrz1OtJ5xE&#038;t=11s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 DE de propiedad extranjera de EE. UU., Formulario 5472 Parte V (\u00a7 1.6038A-2 (b)(11) \u2013 A\u00f1o 2, Ejemplos 1 y 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=eEw3IJqVowo&#038;t=14s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 DE de propiedad extranjera de EE. UU., Formulario 5472 Parte V (\u00a7 1.6038A-2 (b)(11) \u2013 A\u00f1o 3, Ejemplos 1 y 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=Oc2L3KKQ0Jw&#038;t=5s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 DE de propiedad extranjera de EE. UU., Formulario 5472 Parte V (\u00a7 1.6038A-2 (b)(11) \u2013 A\u00f1o 4, Ejemplos 1 y 2)<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=iaPmopRucvY&#038;t=345s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VIGILANCIA \u2013 Sociedad de responsabilidad limitada estadounidense de propiedad extranjera con m\u00faltiples miembros y con ingresos por servicios de origen extranjero<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=lUz_FXUcTp0&#038;t=12s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRAR \u2013 \u00bfCu\u00e1ndo se gravan los beneficios de jubilaci\u00f3n y discapacidad del Seguro Social en 50% para contribuyentes solteros?<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=p25MEAtCjlI&#038;t=354s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>MIRAR \u2013 \u00bfCu\u00e1ndo es gravable el beneficio del Seguro Social para un contribuyente individual con un ingreso combinado inferior al monto base?<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=mXBFTJ9m9kg\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 \u00bfQu\u00e9 hacer con el ITIN despu\u00e9s de recibir el SSN?<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=I1hdV-Anzh4\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Ley de Transparencia Corporativa: Las empresas deber\u00e1n reportar informaci\u00f3n de propiedad a FINCEN a partir de 2024<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=4KnsD-TlXUU&#038;t=46s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Corporaci\u00f3n C: Solicitud de Certificaci\u00f3n de Residencia en EE. UU. 2023, Formulario 8802\/6166<\/a><\/p>\n<p><a href=\"https:\/\/www.youtube.com\/watch?v=v-eLgU9JNxM&#038;t=13s\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>VER \u2013 Corporaci\u00f3n C: Formulario 8802 para la certificaci\u00f3n de residencia en EE. UU. para varios a\u00f1os fiscales 2022 y 2023<\/a><\/p>\n<p>            <a href=\"https:\/\/oandgaccounting.com\/staging\/what-is-the-tax-deadline-for-foreign-owned-single-member-llcs\/\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/04\/warning.png\" \/>\u00bfCu\u00e1l es la fecha l\u00edmite de impuestos para las LLC de un solo miembro de propiedad extranjera?<\/a><\/p>\n<p>            <a href=\"https:\/\/oandgaccounting.com\/staging\/form-5472-filing-exemption-for-foreign-owned-single-member-llcs\/\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/04\/warning.png\" \/>\u00bfCu\u00e1ndo est\u00e1n exentas las LLC de un solo miembro de propiedad extranjera de presentar el Formulario 5472?<\/a><\/p>\n<p>            <a href=\"https:\/\/oandgaccounting.com\/staging\/how-to-form-delaware-llc-and-ein-application-foreign-owned-us-llcs\/\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/04\/warning.png\" \/>\u00bfC\u00f3mo formar una LLC de un solo miembro de propiedad extranjera en Delaware y solicitar EIN\/SS4?<\/a><\/p>\n<p>            <a href=\"https:\/\/oandgaccounting.com\/staging\/entity-formation-incorporation-and-dissolution\/\"><img decoding=\"async\" class=\"warningcautionimage\" src=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>Forme su LLC con nosotros<\/a><\/p><\/div>\n<\/p><\/div>\n<div class=\"section py-5\">\n<div class=\"container py-4 text-center\">\n<h4>Conclusi\u00f3n:<\/h4>\n<h6>Si usted es un extranjero que pretende hacer negocios en los Estados Unidos o tal vez ya ha comenzado, debe comprender que, como propietario extranjero en los Estados Unidos LLC, se le requerir\u00e1 presentar todos los documentos fiscales mencionados anteriormente con el servicio de impuestos internos (IRS). Entendemos que esto puede ser una tarea tediosa, es por eso que nuestra organizaci\u00f3n ha seguido adelante para establecer medidas que han simplificado todo el proceso, si necesita ayuda, no dude en contactarnos. <a href=\"https:\/\/oandgaccounting.com\/staging\/contact\/\">Cont\u00e1ctanos<\/a><\/h6>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>IRS recently introduced a new filing requirement mainly for foreign owners of US Single Member LLCs. The new requirement took effect for tax year 2017 and beyond; under the new law foreign owners of US SMLLC or disregarded entities will now be required to file form 1120 together with filing of Form 5472 which is &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Foreign Owners of United State LLC \u2013 The Need To File Form 5472 and Form 1120&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":30,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"default_withchat.php","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Foreign Owners of United State LLC \u2013 The Need To File Form 5472 and Form 1120 - 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\/staging\/es\/foreign-owned-us-llc\/foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Foreign Owners of United State LLC \u2013 The Need To File Form 5472 and Form 1120 - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"IRS recently introduced a new filing requirement mainly for foreign owners of US Single Member LLCs. The new requirement took effect for tax year 2017 and beyond; under the new law foreign owners of US SMLLC or disregarded entities will now be required to file form 1120 together with filing of Form 5472 which is &hellip; Continue reading &quot;Foreign Owners of United State LLC \u2013 The Need To File Form 5472 and Form 1120&quot;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-07T10:48:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2021\/07\/green2.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"13 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/foreign-owners-of-united-state-llc-the-need-to-file-form-5472-and-form-1120\/\",\"name\":\"Foreign Owners of United State LLC \u2013 The Need To File Form 5472 and Form 1120 - 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