{"id":224,"date":"2017-06-07T21:38:49","date_gmt":"2017-06-08T01:38:49","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=125"},"modified":"2023-02-24T07:12:33","modified_gmt":"2023-02-24T07:12:33","slug":"brace-up-foreign-owners-of-single-member-us-llcs-new-irs-filing-requirement-5472","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/brace-up-foreign-owners-of-single-member-us-llcs-new-irs-filing-requirement-5472\/","title":{"rendered":"\u00a1Prep\u00e1rense! Propietarios extranjeros de sociedades de responsabilidad limitada (LLC) estadounidenses de un solo miembro: Nuevo requisito de presentaci\u00f3n del IRS 5472"},"content":{"rendered":"<p>El 12 de diciembre de 2016, el IRS public\u00f3 las regulaciones finales bajo <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/6038A\">secciones 6038A<\/a> y <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7701\">7701<\/a> que por primera vez requerir\u00eda que las entidades ignoradas estadounidenses de propiedad extranjera (DRE), como una LLC de un solo miembro propiedad de una persona o corporaci\u00f3n extranjera, obtengan una <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<\/a> y presentar una declaraci\u00f3n informativa ante el IRS.<\/p>\n<p>El IRS ha justificado este requisito propuesto citando sus obligaciones de intercambiar informaci\u00f3n con sus socios del tratado, lo que presumiblemente incluir\u00eda informaci\u00f3n sobre las LLC estadounidenses propiedad de personas o entidades en las jurisdicciones de los socios del tratado.<\/p>\n<p>Este requisito de presentaci\u00f3n ser\u00e1 efectivo para el a\u00f1o fiscal 2017. Las Sociedades de Responsabilidad Limitada (LLC) constituidas en cualquier estado de los Estados Unidos o el Distrito de Columbia, que sean propiedad total de una persona extranjera y no elijan ser tratadas como corporaciones para efectos fiscales, quedar\u00e1n sujetas a nuevos requisitos de presentaci\u00f3n de informes.<\/p>\n<p>Las LLC nuevas y existentes deber\u00e1n obtener una <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/apply-for-an-employer-identification-number-ein-online\">N\u00famero de identificaci\u00f3n fiscal (EIN)<\/a> after formation, and to do so will need to designate a Responsible Person. The LLC will need to maintain adequate books and records of transactions to track any payments or transfers of money, property or other reportable transactions between the disregarded entity and its sole member, whether such transactions are direct or indirect. These records must be available for inspection by the IRS upon demand.[\/vc_column_text][vc_column_text]<strong>\u00bfPor qu\u00e9 el cambio?<\/strong><\/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>Bajo el \u201c<a href=\"https:\/\/www.irs.gov\/pub\/int_practice_units\/ore_c_19_02_01.pdf\">\u201dMarca la casilla\u201d<\/a> regulations, a business entity with a single owner can be disregarded as separate from its owner for various tax purposes and may not be required to file a U.S. tax return or obtain an EIN. As a result, the IRS may lack information about the disregarded entity potentially shielding foreign owners from U.S. and foreign tax liabilities. Many U.S. LLCs are viewed as tax havens by foreign jurisdictions.[\/vc_column_text][vc_column_text]<strong>\u00bfQu\u00e9 tipos de LLC est\u00e1n obligadas a presentar el formulario 5472?<\/strong>[\/vc_column_text][vc_column_text el_class=&#8221;qualify_content&#8221;]<span class=\"number\">\u2713<\/span> una LLC con un \u00fanico propietario no estadounidense, que puede ser una persona f\u00edsica, una empresa, una sociedad o un fideicomiso no otorgante extranjero;<\/p>\n<p><span class=\"number\">\u2713<\/span> una LLC propiedad de otra LLC que a su vez es propiedad de un \u00fanico propietario no estadounidense, en cuyo caso ambas LLC pueden tener un requisito de presentaci\u00f3n;<\/p>\n<p><span class=\"number\">\u2713<\/span> una LLC propiedad de un fideicomiso otorgante (ya sea nacional o extranjero), cuyo otorgante es extranjero;<\/p>\n<p><span class=\"number\">\u2713<\/span> an LLC owned by a non-US company that has made an election to be disregarded for US income tax purposes and is owned by a single non-US individual, company, partnership or trust.[\/vc_column_text][vc_column_text]<strong>\u00bfLas LLC con 2 o m\u00e1s socios extranjeros deben presentar el formulario 5472?<\/strong><\/p>\n<p>An LLC that has more than one owner, foreign or otherwise, is not covered by the new regulations. However, if the multi-member LLC has not made an election to be taxed as a corporation, it is classified as a partnership for US income tax purposes. An LLC taxed as a partnership is required to file Form 1065 (US Return of Partnership Income) annually with the IRS, unless the LLC neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.[\/vc_column_text][vc_column_text]<strong>\u00bfQu\u00e9 tipo de informaci\u00f3n solicita el IRS en el formulario 5472?<\/strong><\/p>\n<p>A revised Form 5472 has not yet been released, but the foreign-owned single-member LLC will likely be required to[\/vc_column_text][vc_column_text el_class=&#8221;qualify_content&#8221;]<span class=\"number\">\u2713<\/span> informar informaci\u00f3n de identificaci\u00f3n de la LLC y su propietario \u00fanico, incluyendo: el nombre, la direcci\u00f3n y el n\u00famero de identificaci\u00f3n fiscal, si lo hubiera, de su propietario no estadounidense;<\/p>\n<p><span class=\"number\">\u2713<\/span> cada pa\u00eds en el que el propietario sea residente fiscal;<\/p>\n<p><span class=\"number\">\u2713<\/span> lugares donde el propietario realiza su actividad; y<\/p>\n<p><span class=\"number\">\u2713<\/span> the country or countries of organization, citizenship or incorporation of the owner.[\/vc_column_text][vc_column_text]In addition, the LLC\u00a0<span class=\"bckg_clr\">Las entidades excluidas deber\u00e1n informar todas las transacciones con partes relacionadas en el extranjero. El t\u00e9rmino &quot;transacci\u00f3n&quot; se define como cualquier venta, cesi\u00f3n, arrendamiento, licencia, pr\u00e9stamo, anticipo, contribuci\u00f3n u otra transferencia de cualquier derecho de uso o inter\u00e9s en cualquier propiedad o dinero, as\u00ed como la prestaci\u00f3n de cualquier servicio en beneficio o en nombre de otro contribuyente.<\/span>[\/vc_column_text][vc_column_text]<strong><span class=\"bckg_clr\">\u00bfExiste alguna sanci\u00f3n por no presentar el formulario 5472?<\/span><\/strong><\/p>\n<p>Las disposiciones sobre sanciones asociadas con la falta de presentaci\u00f3n del Formulario <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-5472\">5472<\/a> and failure to maintain records would apply to this situation ($25,000 per year).[\/vc_column_text][vc_column_text]<strong>\u00bfSu empresa le ayuda con la presentaci\u00f3n del formulario 5472?<\/strong><\/p>\n<p><span class=\"bckg_clr\">\u00a1S\u00ed! Si tiene alguna pregunta sobre los nuevos requisitos de presentaci\u00f3n para entidades extranjeras ignoradas o LLC, cont\u00e1ctenos para obtener m\u00e1s informaci\u00f3n.<\/span>\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<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][vc_empty_space height=&#8221;25px&#8221;][vc_single_image image=&#8221;127&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; qode_css_animation=&#8221;&#8221;][\/vc_column][\/vc_row]<\/p>\n<div class=\"bookingblogsecsn\">\n<div class=\"row\">\n<div class=\"col-sm-12\">\n<div class=\"blgsectxtrt\">\n<p>Reserva una consulta paga <br \/> <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" class=\"bookbutn btn_style\">S\u00ed, reserva mi espacio<\/a><\/p>\n<\/div>\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>On Dec. 12, 2016, the IRS released final regulations under sections 6038A and 7701 that would for the first time require foreign-owned U.S. disregarded entities (DREs), such as a single-member LLC owned by a foreign person or Corporation, to obtain an employer identification number and file an information return with the IRS.<\/p>","protected":false},"author":1,"featured_media":386,"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>Brace Up! Foreign Owners of Single-Member US LLCS - New IRS Filing Requirement 5472 - 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\/brace-up-foreign-owners-of-single-member-us-llcs-new-irs-filing-requirement-5472\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brace Up! Foreign Owners of Single-Member US LLCS - New IRS Filing Requirement 5472 - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"On Dec. 12, 2016, the IRS released final regulations under sections 6038A and 7701 that would for the first time require foreign-owned U.S. disregarded entities (DREs), such as a single-member LLC owned by a foreign person or Corporation, to obtain an employer identification number and file an information return with the IRS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/brace-up-foreign-owners-of-single-member-us-llcs-new-irs-filing-requirement-5472\/\" \/>\n<meta property=\"og:site_name\" content=\"O&amp;G Tax and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2017-06-08T01:38:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-24T07:12:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2017\/06\/blogging.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"524\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\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=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/brace-up-foreign-owners-of-single-member-us-llcs-new-irs-filing-requirement-5472\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/brace-up-foreign-owners-of-single-member-us-llcs-new-irs-filing-requirement-5472\/\"},\"author\":{\"name\":\"Alex Oware\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/person\/7abb5bc95fed73694b6d4e1d516c1929\"},\"headline\":\"Brace Up! 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