{"id":4606,"date":"2023-05-16T11:16:34","date_gmt":"2023-05-16T11:16:34","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=4606"},"modified":"2023-05-20T23:38:19","modified_gmt":"2023-05-20T23:38:19","slug":"navigating-late-filed-irc-911-exclusions-a-comprehensive-faq-guide-for-taxpayers","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/navigating-late-filed-irc-911-exclusions-a-comprehensive-faq-guide-for-taxpayers\/","title":{"rendered":"C\u00f3mo abordar las exclusiones del IRC 911 presentadas fuera de plazo: una gu\u00eda completa de preguntas frecuentes para contribuyentes"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>(Fuente: <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">21.8.1.3.7 (10-01-2019)<\/a>)<\/p>\n<p>Si usted es ciudadano o residente de los Estados Unidos y gana ingresos en el extranjero, comprender la exclusi\u00f3n de ingresos ganados en el extranjero bajo <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/911\" rel=\"noopener\" target=\"_blank\">IRC 911<\/a> Puede ser esencial para su planificaci\u00f3n fiscal. En este art\u00edculo, presentamos una completa secci\u00f3n de preguntas frecuentes que explica las exclusiones del IRC 911 presentadas fuera de plazo de forma clara y accesible para los contribuyentes.<\/p>\n<p><strong>1. \u00bfQu\u00e9 es el? <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-earned-income-exclusion\" rel=\"noopener\" target=\"_blank\">Exclusi\u00f3n de ingresos ganados en el extranjero<\/a>?<\/strong><\/p>\n<p>La Exclusi\u00f3n de Ingresos Ganados en el Extranjero, seg\u00fan el IRC 911, permite a los ciudadanos o residentes estadounidenses excluir una parte de sus ingresos extranjeros de sus ingresos tributables en Estados Unidos, siempre que cumplan ciertas condiciones y limitaciones. Para obtener informaci\u00f3n m\u00e1s detallada, consulte la Publicaci\u00f3n 54 del IRS.<\/p>\n<p><strong>2. \u00bfCu\u00e1ndo puedo reclamar la exclusi\u00f3n de ingresos ganados en el extranjero?<\/strong><\/p>\n<p>Puede reclamar la exclusi\u00f3n por ingresos ganados en el extranjero <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-2555\" rel=\"noopener\" target=\"_blank\">(Formulario 2555)<\/a> si usted:<\/p>\n<ul>\n<li>Presente su declaraci\u00f3n de impuestos a tiempo, incluidas las pr\u00f3rrogas,<\/li>\n<li>Modificar una declaraci\u00f3n presentada a tiempo, o<\/li>\n<li>Presentar una declaraci\u00f3n tard\u00eda dentro de 1 a\u00f1o a partir de la fecha de vencimiento original (sin considerar ninguna pr\u00f3rroga).<\/li>\n<\/ul>\n<p><strong>3. \u00bfPuedo reclamar la exclusi\u00f3n en declaraciones de a\u00f1os anteriores?<\/strong><\/p>\n<p>S\u00ed, puede reclamar la exclusi\u00f3n en las declaraciones de a\u00f1os anteriores no mencionadas anteriormente si tiene una <a href=\"https:\/\/www.irs.gov\/tax-exempt-bonds\/teb-private-letter-ruling-some-basic-concepts#:~:text=A%20private%20letter%20ruling%2C%20or,taxpayers%20or%20by%20IRS%20personnel.\" rel=\"noopener\" target=\"_blank\">Resoluci\u00f3n de carta privada (PLR)<\/a> bajo <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/301.9100-3\" rel=\"noopener\" target=\"_blank\">Reglamento del Tesoro \u00a7 301.9100-3<\/a>.<\/p>\n<p><strong>4. \u00bfCu\u00e1ndo no necesito un PLR para reclamar la exclusi\u00f3n en las declaraciones de a\u00f1os anteriores?<\/strong><\/p>\n<p>No necesita un PLR en las siguientes situaciones:<\/p>\n<ul>\n<li>Si no debe impuestos federales sobre la renta despu\u00e9s de considerar la exclusi\u00f3n y presenta su declaraci\u00f3n <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040\" rel=\"noopener\" target=\"_blank\">Formulario 1040<\/a> con el Formulario 2555 (o un formulario comparable) ya sea antes o despu\u00e9s de que el IRS descubra que usted no eligi\u00f3 la exclusi\u00f3n.<\/li>\n<li>Si adeuda impuestos federales sobre la renta despu\u00e9s de considerar la exclusi\u00f3n y el IRS no descubre que no realiz\u00f3 una elecci\u00f3n oportuna, en este caso, escriba en la parte superior de la primera p\u00e1gina del Formulario 1040: \u201cPresentado conforme a <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.911-7\" rel=\"noopener\" target=\"_blank\">Reglamento del Tesoro \u00a71.911-7(a)(2)(i)(D)<\/a>\u201c.<\/li>\n<\/ul>\n<p><strong>5. \u00bfQu\u00e9 pasa si debo impuestos y el IRS descubre que no hice una elecci\u00f3n oportuna?<\/strong><\/p>\n<p>Si debe impuestos federales sobre la renta y el IRS descubre que no eligi\u00f3 la exclusi\u00f3n a tiempo, se tomar\u00e1n los siguientes pasos:<\/p>\n<ol type=\"a\">\n<li>El IRS se comunicar\u00e1 con usted y le informar\u00e1 que debe solicitar un PLR a <a href=\"https:\/\/www.irs.gov\/irm\/part1\/irm_01-001-006#:~:text=The%20office%20of%20the%20Associate%20Chief%20Counsel%20(International)%20provides%20legal,entities%20within%20the%20United%20States\" rel=\"noopener\" target=\"_blank\">Asesor Jur\u00eddico Principal Asociado, Internacional<\/a>, seg\u00fan el Reglamento del Tesoro 301.9100-3.<\/li>\n<li>El IRS le asesorar\u00e1 sobre el procedimiento para obtener el PLR (ver <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">IRM 21.8.1.3.6<\/a> (para obtener informaci\u00f3n adicional).<\/li>\n<li>Una vez que obtenga un PLR, debe proporcionar una copia antes de que se permita la elecci\u00f3n de exclusi\u00f3n de ingresos ganados en el extranjero.<\/li>\n<\/ol>\n<p>Comprender estas reglas le ayudar\u00e1 a maximizar su exclusi\u00f3n de ingresos ganados en el extranjero y a cumplir con las normas del IRS. Siempre <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">Consulte con un profesional de impuestos<\/a> para comprender c\u00f3mo se aplican estas reglas a su situaci\u00f3n espec\u00edfica.<\/p>\n<p>        <script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\" 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=\"8101689985\"><br \/>\n        <\/ins><br \/>\n        <script>\n            (adsbygoogle = window.adsbygoogle || []).push({});\n        <\/script>\n    <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>(Source: 21.8.1.3.7 (10-01-2019)) If you&#8217;re a United States citizen or resident earning income abroad, understanding the foreign earned income exclusion under IRC 911 can be essential for your tax planning. In this article, we present a comprehensive FAQ that explains late filed IRC 911 Exclusions in a clear and relatable manner for taxpayers. 1. What &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/navigating-late-filed-irc-911-exclusions-a-comprehensive-faq-guide-for-taxpayers\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Navigating Late Filed IRC 911 Exclusions: A Comprehensive FAQ guide for Taxpayers&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4607,"comment_status":"closed","ping_status":"closed","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>Navigating Late Filed IRC 911 Exclusions: A Comprehensive FAQ guide for Taxpayers - 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\/navigating-late-filed-irc-911-exclusions-a-comprehensive-faq-guide-for-taxpayers\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Navigating Late Filed IRC 911 Exclusions: A Comprehensive FAQ guide for Taxpayers - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"(Source: 21.8.1.3.7 (10-01-2019)) If you&#8217;re a United States citizen or resident earning income abroad, understanding the foreign earned income exclusion under IRC 911 can be essential for your tax planning. In this article, we present a comprehensive FAQ that explains late filed IRC 911 Exclusions in a clear and relatable manner for taxpayers. 1. 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