{"id":231,"date":"2015-06-24T22:00:57","date_gmt":"2015-06-25T02:00:57","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=153"},"modified":"2023-02-24T07:15:23","modified_gmt":"2023-02-24T07:15:23","slug":"should-i-claim-my-spouse-as-a-dependent-on-my-taxes","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/should-i-claim-my-spouse-as-a-dependent-on-my-taxes\/","title":{"rendered":"\u00bfDebo declarar a mi c\u00f3nyuge como dependiente en mis impuestos?"},"content":{"rendered":"<p>[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_column_text el_class=&#8221;answer_list_content&#8221;]<strong>Pregunta:<\/strong> Presentamos la declaraci\u00f3n conjunta (MFJ), pero fue rechazada y descubr\u00ed que el n\u00famero de mi esposa es un ITIN.<\/p>\n<ul>\n<li>\u00bfLo dejo como MFJ y quito el ITIN?<\/li>\n<li>\u00bfPuedo presentar la declaraci\u00f3n como cabeza de familia (tenemos un hijo)?<\/li>\n<li>Mi esposa no ten\u00eda ingresos; \u00bfpuedo declararla como dependiente?<\/li>\n<\/ul>\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>[\/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_column_text el_class=&#8221;answer_items&#8221;]<strong>Respuesta:<\/strong><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Debe revisar el c\u00f3digo de rechazo; puede tratarse de una fecha de nacimiento incorrecta o incluso un error en el nombre o el n\u00famero de seguro social que no coincide con los registros del IRS. Devoluciones con un\u00a0<a href=\"http:\/\/www.irs.gov\/Individuals\/General-ITIN-Information\" target=\"_blank\" rel=\"noopener noreferrer\">ITIN<\/a>\u00a0rechazar por las mismas razones que las declaraciones con un SSN. El IRS no rechaza porque sea un\u00a0<a href=\"http:\/\/www.irs.gov\/Individuals\/General-ITIN-Information\" target=\"_blank\" rel=\"noopener noreferrer\">ITIN<\/a>.<\/li>\n<li>La figura de cabeza de familia puede ser una opci\u00f3n. Pero hay algunas reglas muy complicadas involucradas. La figura de cabeza de familia es posible, en algunos casos, cuando su c\u00f3nyuge es un extranjero no residente, incluso si viven juntos. Pero usted no puede reclamar\u00a0<a href=\"http:\/\/www.irs.gov\/Credits-&amp;-Deductions\/Individuals\/Earned-Income-Tax-Credit\" target=\"_blank\" rel=\"noopener noreferrer\">EIC<\/a>.<\/li>\n<li>Si su c\u00f3nyuge es un extranjero no residente a efectos fiscales y decide no presentar una declaraci\u00f3n conjunta con usted, deber\u00e1 presentarla como \u201ccasado\/a que presenta declaraci\u00f3n por separado\u201d. A\u00fan podr\u00eda reclamar una exenci\u00f3n por su c\u00f3nyuge, pero solo si este no percibe ingresos de fuentes estadounidenses y no puede ser declarado como dependiente en la declaraci\u00f3n de impuestos de ninguna otra persona.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>La respuesta a esta pregunta confunde a la mayor\u00eda de la gente de muchas maneras, ya que varios preparadores de impuestos dan diferentes interpretaciones, debido a la redacci\u00f3n algo ambigua de las publicaciones del IRS.\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/p501.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Publicaci\u00f3n 501 del IRS<\/a>\u00a0Exenciones, deducci\u00f3n est\u00e1ndar e informaci\u00f3n para la presentaci\u00f3n de la declaraci\u00f3n: en esta situaci\u00f3n, se puede reclamar una exenci\u00f3n para el c\u00f3nyuge solo si este no tuvo \u201cingresos brutos\u201d.<\/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><a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/p54.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Publicaci\u00f3n 54 del IRS<\/a>\u00a0La Gu\u00eda Tributaria para Ciudadanos Estadounidenses y Residentes Extranjeros en el Extranjero establece lo mismo, especificando que el c\u00f3nyuge extranjero no residente no puede tener ingresos brutos &quot;a efectos fiscales en EE. UU.&quot;. En resumen, seg\u00fan las normas del IRS, es permisible y legal solicitar la exenci\u00f3n conyugal (para el c\u00f3nyuge no estadounidense) al presentar la declaraci\u00f3n por separado, y por supuesto, se aplica el incremento por edad. NOTA: La ley solo permite esto si el c\u00f3nyuge NO tiene ingresos. A efectos fiscales en EE. UU., NO tener ingresos (para extranjeros no residentes) se define e interpreta como NO tener ingresos de fuente estadounidense. Si el c\u00f3nyuge extranjero tiene una pensi\u00f3n de jubilaci\u00f3n extranjera de fuente no estadounidense, esto no entra en conflicto con la solicitud de la exenci\u00f3n conyugal.<\/p>\n<p>If your spouse resided in the US for more than 183 days at any time of the year, she will be not considered as a Non-Resident Alien.[\/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_column_text]<strong><u>Referencias\/Temas relacionados<\/u><\/strong><\/p>\n<p><a href=\"\/can-i-claim-head-of-household-if-married\/\" rel=\"noopener\">\u00bfPuedo reclamar ser cabeza de familia si estoy casado?<\/a><\/p>\n<p><a href=\"\/claiming-non-resident-aliens-as-dependent-and-child-tax-credit\/\" rel=\"noopener\">Reclamar a extranjeros no residentes como dependientes y el cr\u00e9dito tributario por hijos\u2026<\/a><\/p>\n<p><a href=\"\/irs-deductions-for-canadian-mexican-dependents\/\" rel=\"\">Deducciones del IRS para dependientes canadienses\/mexicanos<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/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: We filed MFJ but our return was rejected and I found out my wife\u2019s number is an ITIN<\/p>","protected":false},"author":1,"featured_media":551,"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>Should I Claim my Spouse as a Dependent on My Taxes? 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