{"id":209,"date":"2015-06-24T22:00:46","date_gmt":"2015-06-25T02:00:46","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=151"},"modified":"2023-02-24T07:17:29","modified_gmt":"2023-02-24T07:17:29","slug":"when-a-foreign-business-partner-needs-a-us-taxpayer-identification","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/","title":{"rendered":"Cuando un socio comercial extranjero necesita una identificaci\u00f3n fiscal estadounidense"},"content":{"rendered":"<p><strong>Pregunta:<\/strong> \u00bfSe puede presentar una declaraci\u00f3n de sociedad antes de que el socio extranjero obtenga un ITIN?<\/p>\n<p><strong>Respuesta:<\/strong>\u00a0<a href=\"http:\/\/www.irs.gov\/Individuals\/General-ITIN-Information\" target=\"_blank\" rel=\"noopener noreferrer\">ITIN<\/a>\u00a0Es muy importante al presentar declaraciones de sociedades, especialmente si tiene un socio extranjero. Siempre es recomendable que el socio extranjero tenga un ITIN antes de trabajar en declaraciones de sociedades.<\/p>\n<p>Seg\u00fan el informe de 2014\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/i8804.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Instrucciones para los formularios 8804, 8805 y 8813<\/a>, toda sociedad (que no sea una sociedad que cotice en bolsa) que tenga efectivamente ingresos brutos vinculados asignables a un socio extranjero debe presentar un Formulario\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f8804.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">8804<\/a>, independientemente de si ten\u00eda ECTI asignable a un socio extranjero.<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     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=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<p>La sociedad tambi\u00e9n debe presentar un Formulario\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f8805.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">8805<\/a>\u00a0para cada socio en cuyo nombre pag\u00f3\u00a0<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1446\" target=\"_blank\" rel=\"noopener noreferrer\">Secci\u00f3n 1446<\/a>\u00a0Impuesto, independientemente de si la sociedad realiz\u00f3 distribuciones durante su a\u00f1o fiscal. La sociedad puede designar a una persona para presentar los formularios. La sociedad, o la persona que esta designe, debe presentar estos formularios incluso si no tiene obligaci\u00f3n de retenci\u00f3n de impuestos seg\u00fan el art\u00edculo 1446.<\/p>\n<p>Para garantizar la correcta acreditaci\u00f3n de la retenci\u00f3n de impuestos al informar al IRS, una sociedad colectiva debe proporcionar un n\u00famero de identificaci\u00f3n fiscal estadounidense (TIN) para cada socio extranjero. La sociedad colectiva debe notificar a todos sus socios extranjeros que no tengan dicho n\u00famero sobre la necesidad de obtener un n\u00famero de identificaci\u00f3n fiscal estadounidense.<\/p>\n<p>El n\u00famero de identificaci\u00f3n personal es su n\u00famero de Seguro Social (SSN) o su n\u00famero de identificaci\u00f3n fiscal individual (ITIN). Los socios extranjeros pueden solicitar un ITIN utilizando una de las excepciones del IRS incluso antes de presentar la declaraci\u00f3n anual de la sociedad.<\/p>\n<p>En general, las solicitudes de ITIN deben ir acompa\u00f1adas de una declaraci\u00f3n de impuestos; sin embargo, existen excepciones al requisito de incluir una declaraci\u00f3n de impuestos de EE. UU. Si se acoge a la excepci\u00f3n (1a), debe presentar la documentaci\u00f3n requerida, en lugar de una declaraci\u00f3n de impuestos.<\/p>\n<p>De acuerdo a esto\u00a0<a href=\"http:\/\/www.irs.gov\/instructions\/iw7\/ar02.html\" target=\"_blank\" rel=\"noopener noreferrer\">Tabla de excepciones del IRS<\/a>, las personas que sean socios de una sociedad estadounidense o extranjera que invierta en los Estados Unidos y posea activos que generen ingresos sujetos a los requisitos de declaraci\u00f3n de informaci\u00f3n del IRS y retenci\u00f3n de impuestos federales deben presentar lo siguiente:<\/p>\n<ul>\n<li>Una copia de la parte del acuerdo de sociedad o LLC que muestra el n\u00famero de identificaci\u00f3n del empleador de la sociedad y que demuestra que usted es socio de la sociedad que realiza negocios en los Estados Unidos.<\/li>\n<li>Incluya una identificaci\u00f3n con el Formulario W-7. El pasaporte es la mejor identificaci\u00f3n disponible, ya que acredita tanto la identidad como la condici\u00f3n de extranjero en un solo documento. Se aceptan otros tipos de identificaci\u00f3n. Sin embargo, solo el pasaporte cumple ambos requisitos.<\/li>\n<\/ul>\n<p>Si utiliza otro tipo de identificaci\u00f3n, deber\u00e1 presentar dos documentos de identificaci\u00f3n. Los requisitos son muy espec\u00edficos y se encuentran en las instrucciones del formulario.\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw7.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Formulario W-7<\/a>. Generalmente no se aceptan fotocopias. Deben ser copias certificadas o documentos originales. Puede enviar los documentos originales y el IRS los devolver\u00e1 despu\u00e9s de procesar el formulario W-7. Esto demora aproximadamente seis semanas.<\/p>\n<p><strong><u>Referencias\/Temas relacionados<\/u><\/strong><\/p>\n<p><a href=\"\/starting-a-business-partnership-with-a-foreign-national-living-outside-the-united-states\/\" rel=\"\">Iniciar una sociedad comercial con un ciudadano extranjero que vive fuera de los Estados Unidos<\/a><\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     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=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>Question: Can a partnership return be filed before an  ITIN is secured by the foreign partner?<\/p>","protected":false},"author":1,"featured_media":507,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>When a Foreign Business Partner Needs a US Taxpayer Identification - 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\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"When a Foreign Business Partner Needs a US Taxpayer Identification - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Question: Can a partnership return be filed before an ITIN is secured by the foreign partner?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2015-06-25T02:00:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-24T07:17:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"821\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"When a Foreign Business Partner Needs a US Taxpayer Identification\",\"datePublished\":\"2015-06-25T02:00:46+00:00\",\"dateModified\":\"2023-02-24T07:17:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\"},\"wordCount\":493,\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\",\"name\":\"When a Foreign Business Partner Needs a US Taxpayer Identification - O&amp;G Tax and Accounting\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg\",\"datePublished\":\"2015-06-25T02:00:46+00:00\",\"dateModified\":\"2023-02-24T07:17:29+00:00\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg\",\"width\":1200,\"height\":821},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"name\":\"O&amp;G Tax and Accounting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\",\"name\":\"O&amp;G Tax and Accounting\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"width\":123,\"height\":74,\"caption\":\"O&amp;G Tax and Accounting\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\",\"name\":\"Alex Oware\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g\",\"caption\":\"Alex Oware\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"When a Foreign Business Partner Needs a US Taxpayer Identification - O&amp;G Tax and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oandgaccounting.com\/staging\/es\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/","og_locale":"es_ES","og_type":"article","og_title":"When a Foreign Business Partner Needs a US Taxpayer Identification - O&amp;G Tax and Accounting","og_description":"Question: Can a partnership return be filed before an ITIN is secured by the foreign partner?","og_url":"https:\/\/oandgaccounting.com\/staging\/es\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/","og_site_name":"O&amp;G Tax and Accounting","article_published_time":"2015-06-25T02:00:46+00:00","article_modified_time":"2023-02-24T07:17:29+00:00","og_image":[{"width":1200,"height":821,"url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg","type":"image\/jpeg"}],"author":"Alex Oware","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Alex Oware","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#article","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/"},"author":{"name":"Alex Oware","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929"},"headline":"When a Foreign Business Partner Needs a US Taxpayer Identification","datePublished":"2015-06-25T02:00:46+00:00","dateModified":"2023-02-24T07:17:29+00:00","mainEntityOfPage":{"@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/"},"wordCount":493,"publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage"},"thumbnailUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg","articleSection":["Uncategorized"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/","url":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/","name":"When a Foreign Business Partner Needs a US Taxpayer Identification - O&amp;G Tax and Accounting","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/#website"},"primaryImageOfPage":{"@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage"},"thumbnailUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg","datePublished":"2015-06-25T02:00:46+00:00","dateModified":"2023-02-24T07:17:29+00:00","inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/when-a-foreign-business-partner-needs-a-us-taxpayer-identification\/#primaryimage","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2015\/06\/foreign-partner-tax.jpg","width":1200,"height":821},{"@type":"WebSite","@id":"https:\/\/oandgaccounting.com\/staging\/#website","url":"https:\/\/oandgaccounting.com\/staging\/","name":"O&amp;G Tax and Accounting","description":"","publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/oandgaccounting.com\/staging\/#organization","name":"O&amp;G Tax and Accounting","url":"https:\/\/oandgaccounting.com\/staging\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","width":123,"height":74,"caption":"O&amp;G Tax and Accounting"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929","name":"Alex Oware","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/818d35e7f1b55ca6674f5b7750860e33?s=96&d=mm&r=g","caption":"Alex Oware"}}]}},"_links":{"self":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/209"}],"collection":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/comments?post=209"}],"version-history":[{"count":1,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/209\/revisions"}],"predecessor-version":[{"id":3961,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/posts\/209\/revisions\/3961"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media\/507"}],"wp:attachment":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media?parent=209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/categories?post=209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/tags?post=209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}