{"id":4036,"date":"2024-01-01T11:08:05","date_gmt":"2024-01-01T11:08:05","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=4036"},"modified":"2025-03-07T10:57:57","modified_gmt":"2025-03-07T10:57:57","slug":"non-us-resident-selling-e-books-to-japanese-customers-through-a-us-llc-tax-implications-and-whether-form-5472-and-1120-are-required","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/non-us-resident-selling-e-books-to-japanese-customers-through-a-us-llc-tax-implications-and-whether-form-5472-and-1120-are-required\/","title":{"rendered":"Residentes no estadounidenses que venden libros electr\u00f3nicos a clientes japoneses a trav\u00e9s de una LLC estadounidense: implicaciones fiscales y si son necesarios los formularios 5472 y 1120."},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5 style=\"margin-bottom:25px;\">Como residente no estadounidense en Jap\u00f3n, estoy considerando constituir una LLC en EE. UU. para vender libros electr\u00f3nicos a clientes japoneses. Dado que mi LLC generar\u00e1 ingresos de clientes japoneses fuera de EE. UU., me gustar\u00eda saber si debo presentar los formularios 5472 y 1120 ante el IRS. \u00bfPodr\u00edan orientarme al respecto? Gracias de antemano por su ayuda.<\/h5>\n<p>        En primer lugar, es importante entender que los extranjeros no residentes pagan impuestos sobre las ganancias de origen estadounidense. <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/fixed-determinable-annual-periodical-fdap-income\" rel=\"noopener\" target=\"_blank\">Ingresos del FDAP<\/a>, y los ingresos de origen estadounidense que son <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci\" rel=\"noopener\" target=\"_blank\">efectivamente conectado con el comercio o los negocios de EE. UU.<\/a>. Sin embargo, una <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/single-member-limited-liability-companies\" rel=\"noopener\" target=\"_blank\">LLC de un solo miembro propiedad de una persona extranjera<\/a> Es una entidad no considerada a efectos fiscales, lo que significa que los ingresos, deducciones, cr\u00e9ditos, p\u00e9rdidas, etc., se transfieren al propietario de la LLC, quien no est\u00e1 obligada a declarar ni pagar impuestos por s\u00ed misma. Los ingresos obtenidos por la LLC se declaran directamente en la declaraci\u00f3n de impuestos del propietario.<\/p>\n<p>Seg\u00fan la informaci\u00f3n que nos ha proporcionado, parece que los ingresos que generar\u00e1 con la venta de libros electr\u00f3nicos a clientes japoneses ser\u00e1n <a href=\"https:\/\/www.irs.gov\/pub\/int_practice_units\/ftc_c_10_02_05.pdf\" rel=\"noopener\" target=\"_blank\">ingresos de fuente extranjera<\/a>, y no habr\u00e1 ninguna implicaci\u00f3n fiscal en los EE. UU. a menos que la persona extranjera tenga una oficina u otro <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.864-7#:~:text=As%20a%20general%20rule%2C%20an,in%20a%20trade%20or%20business.\" rel=\"noopener\" target=\"_blank\">lugar fijo de negocios dentro de los Estados Unidos<\/a> al que se atribuyen los ingresos. Sin embargo, es importante tener en cuenta que si un <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/llc-filing-as-a-corporation-or-partnership\" rel=\"noopener\" target=\"_blank\">LLC ha elegido ser una corporaci\u00f3n<\/a>, Se requerir\u00e1 el pago de impuestos sobre todas las fuentes de ingresos, ya sean de origen estadounidense o extranjero, ventas o regal\u00edas.<\/p>\n<p>La LLC podr\u00eda necesitar presentar diferentes tipos de declaraciones de impuestos federales y declaraciones informativas seg\u00fan su clasificaci\u00f3n fiscal y estructura de propiedad. Estos son algunos de los formularios que podr\u00edan requerirse:<\/p>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>Proforma 1120 y 5472: Si la LLC es una LLC de un solo miembro de propiedad extranjera, es posible que deba <a href=\"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/\" rel=\"noopener\" target=\"_blank\">Presentar un formulario proforma 1120 y el Formulario 5472<\/a> con el IRS.<\/li>\n<li>Formulario 1065: Si la LLC se considera una sociedad para fines fiscales federales, deber\u00e1 presentar una declaraci\u00f3n final. <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1065\" rel=\"noopener\" target=\"_blank\">Formulario 1065<\/a> con el IRS.<\/li>\n<li>Formulario 1120: Si la LLC ha elegido ser tratada como una corporaci\u00f3n C para fines fiscales federales, deber\u00e1 presentar una declaraci\u00f3n final. <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120\" rel=\"noopener\" target=\"_blank\">Formulario 1120 <\/a>con el IRS.\u201d<\/li>\n<\/ul>\n<p>        Tambi\u00e9n es fundamental considerar no solo las obligaciones fiscales y de declaraci\u00f3n de informaci\u00f3n de ser propietario de una LLC estadounidense, sino tambi\u00e9n las consecuencias de ser propietario de una LLC estadounidense en su pa\u00eds de origen, pa\u00eds de residencia o pa\u00eds de domicilio de la empresa matriz. Por lo tanto, siempre es recomendable buscar la ayuda de un experto local competente en esa jurisdicci\u00f3n.<\/p>\n<p>Como contador p\u00fablico especializado en tributaci\u00f3n internacional, estoy capacitado para ayudarle con cualquier problema fiscal que pueda tener. No dude en contactarnos. <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">Extender la mano<\/a> Si tiene alguna pregunta o necesita m\u00e1s ayuda, con mi experiencia, puede estar seguro de que sus asuntos fiscales se gestionar\u00e1n con precisi\u00f3n y eficiencia.\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>","protected":false},"excerpt":{"rendered":"<p>As a non-US resident living in Japan, I&#8217;m considering forming an LLC in the US to sell e-books to Japanese customers. Since my LLC will be generating income from Japanese customers outside the US, I&#8217;m curious to know whether I need to file form 5472 and 1120 with the IRS. Can you provide any guidance &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/non-us-resident-selling-e-books-to-japanese-customers-through-a-us-llc-tax-implications-and-whether-form-5472-and-1120-are-required\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Non-US Resident Selling E-Books to Japanese Customers through a US LLC: Tax Implications and Whether Form 5472 and 1120 are Required.&#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>Non-US Resident Selling E-Books to Japanese Customers through a US LLC: Tax Implications and Whether Form 5472 and 1120 are Required. - 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\/non-us-resident-selling-e-books-to-japanese-customers-through-a-us-llc-tax-implications-and-whether-form-5472-and-1120-are-required\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non-US Resident Selling E-Books to Japanese Customers through a US LLC: Tax Implications and Whether Form 5472 and 1120 are Required. - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"As a non-US resident living in Japan, I&#8217;m considering forming an LLC in the US to sell e-books to Japanese customers. 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