{"id":4683,"date":"2023-05-31T09:50:09","date_gmt":"2023-05-31T09:50:09","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=4683"},"modified":"2023-09-14T06:03:16","modified_gmt":"2023-09-14T06:03:16","slug":"navigating-self-employment-tax-in-u-s-territories","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/navigating-self-employment-tax-in-u-s-territories\/","title":{"rendered":"C\u00f3mo gestionar el impuesto sobre el trabajo aut\u00f3nomo en los territorios de EE. UU."},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>\u00bfEs usted residente de un? <a href=\"https:\/\/en.wikipedia.org\/wiki\/Territories_of_the_United_States\" rel=\"noopener\" target=\"_blank\">territorio estadounidense<\/a> o un extranjero no residente que se pregunta acerca de <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/self-employment-tax-social-security-and-medicare-taxes\" rel=\"noopener\" target=\"_blank\">impuesto sobre el trabajo aut\u00f3nomo <\/a>\u00bfImplicaciones? Esta gu\u00eda de preguntas frecuentes le ayudar\u00e1 a aclarar los complejos conceptos fiscales relacionados con el impuesto al trabajo por cuenta propia en los territorios estadounidenses. <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">IRM 21.8.1.5.4 (10-01-2022)<\/a> Como fuente, presentaremos esta informaci\u00f3n de una manera f\u00e1cil y comprensible.<\/p>\n<p><strong>P1: \u00bfQui\u00e9n est\u00e1 sujeto al impuesto sobre el trabajo aut\u00f3nomo en los territorios estadounidenses?<\/strong><\/p>\n<p>Los extranjeros no residentes generalmente no est\u00e1n sujetos al impuesto SE, a menos que est\u00e9n cubiertos por la seguridad social de los EE. UU. debido a una <a href=\"https:\/\/www.ssa.gov\/international\/agreements_overview.html#:~:text=U.S.%20Social%20Security%20coverage%20extends,will%20normally%20cover%20them%20also.\" rel=\"noopener\" target=\"_blank\">acuerdo internacional de seguridad social<\/a>, o si son residentes de buena fe de un territorio estadounidense. Si se recibe una declaraci\u00f3n de un extranjero no residente que alega adeudar impuestos SE, el IRS realizar\u00e1 la evaluaci\u00f3n utilizando los procedimientos est\u00e1ndar.<\/p>\n<p>Los residentes de buena fe, incluidos los extranjeros no residentes, de los siguientes territorios est\u00e1n sujetos al impuesto SE:<\/p>\n<ul>\n<li>Puerto Rico<\/li>\n<li>Guam<\/li>\n<li>Samoa Americana<\/li>\n<li>Islas V\u00edrgenes de los Estados Unidos<\/li>\n<li>La Mancomunidad de las Islas Marianas del Norte<\/li>\n<\/ul>\n<p><strong>P2: \u00bfC\u00f3mo declaran y pagan los residentes puertorrique\u00f1os el impuesto SE?<\/strong><\/p>\n<p>Los residentes puertorrique\u00f1os que est\u00e1n sujetos al impuesto SE deben informar y pagar impuestos al IRS de los Estados Unidos en el Formulario <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-pr\" rel=\"noopener\" target=\"_blank\">1040-PR <\/a>o <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-ss\" rel=\"noopener\" target=\"_blank\">1040-SS<\/a>. Deben completar la Parte V o VI en la P\u00e1gina 4 del Formulario 1040-PR\/1040-SS para el Impuesto SE.<\/p>\n<p><strong>P3: \u00bfC\u00f3mo declaran y pagan el impuesto SE los residentes de otros territorios de EE. UU.?<\/strong><\/p>\n<p>El impuesto SE se informa y se paga al IRS de los Estados Unidos mediante el Formulario 1040-SS para los residentes de Guam, Samoa Americana, las Islas V\u00edrgenes de los Estados Unidos y la Mancomunidad de las Islas Marianas del Norte.<\/p>\n<p><strong>P4: \u00bfCu\u00e1l es la deducci\u00f3n y la tasa impositiva para el impuesto SE en 2023?<\/strong><\/p>\n<p>Para 2023, la deducci\u00f3n de impuestos sobre el trabajo aut\u00f3nomo es del 7,65 por ciento (la mitad de la tasa impositiva del SE), que incluye:<\/p>\n<ul>\n<li>6,2 por ciento para la seguridad social<\/li>\n<li>1,45 por ciento para el seguro hospitalario (Medicare)<\/li>\n<\/ul>\n<p>Para calcular las ganancias totales despu\u00e9s de la deducci\u00f3n de impuestos SE, utilice la f\u00f3rmula:<\/p>\n<p>Ganancias totales despu\u00e9s de la deducci\u00f3n de impuestos SE = Ganancias totales x 0,9235<\/p>\n<p><strong>Ejemplo:<\/strong>Mar\u00eda, dise\u00f1adora gr\u00e1fica aut\u00f3noma, es una <a href=\"https:\/\/www.irs.gov\/individuals\/bona-fide-residents-of-the-commonwealth-of-puerto-rico-tax-credits\" rel=\"noopener\" target=\"_blank\">residente de buena fe de Puerto Rico<\/a>. En 2023, obtuvo un ingreso total de $100,000. Para calcular sus ingresos totales despu\u00e9s de la deducci\u00f3n fiscal del SE, utilizar\u00eda la f\u00f3rmula:<\/p>\n<p>Ganancias totales despu\u00e9s de la deducci\u00f3n fiscal SE = $100,000 x 0.9235 = $92,350<\/p>\n<p>El impuesto sobre el trabajo aut\u00f3nomo de Mar\u00eda se calcular\u00eda entonces de la siguiente manera:<\/p>\n<p>Impuesto SE = $92,350 x 15.3% = $14,129.55<\/p>\n<p>Recuerde que Mar\u00eda puede deducir la mitad de su impuesto sobre el trabajo aut\u00f3nomo, que asciende a $7.064,77.<\/p>\n<p><strong>P5: \u00bfCu\u00e1l es la tasa de impuesto sobre el trabajo aut\u00f3nomo para 2022?<\/strong><\/p>\n<p>La tasa impositiva para el trabajo aut\u00f3nomo para 2022 es del 15,3 por ciento, que se compone de:<\/p>\n<ul>\n<li>12,4 por ciento para el impuesto a la seguridad social<\/li>\n<li>2,9 por ciento para el seguro hospitalario (Medicare)<\/li>\n<\/ul>\n<p><strong>P6: \u00bfCu\u00e1les son las ganancias netas m\u00e1ximas sujetas a la seguridad social y Medicare para 2023?<\/strong><\/p>\n<p>Para 2023, el <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/self-employment-tax-social-security-and-medicare-taxes#:~:text=For%202021%2C%20the%20first%20%24142%2C800,increased%20to%20%24147%2C000%20for%202022.\" rel=\"noopener\" target=\"_blank\">ingresos netos m\u00e1ximos sujetos a la seguridad social<\/a> es $160,200. Sin embargo, las ganancias netas m\u00e1ximas sujetas a la parte de Medicare siguen siendo ilimitadas.<\/p>\n<p><strong>Ejemplo:<\/strong> Consideremos el caso de Jane Doe, una extranjera no residente que se convirti\u00f3 en residente legal de Guam en 2023 y comenz\u00f3 un negocio de dise\u00f1o independiente. Jane gan\u00f3 $85,000 en 2023. Como residente legal de un territorio estadounidense, Jane est\u00e1 sujeta al impuesto SE. Declarar\u00e1 y pagar\u00e1 este impuesto al IRS de Estados Unidos mediante el Formulario 1040-SS.<\/p>\n<p>Esta gu\u00eda de preguntas frecuentes tiene como objetivo proporcionar una comprensi\u00f3n clara de las leyes fiscales para el trabajo aut\u00f3nomo en los territorios estadounidenses. Sin embargo, las leyes y regulaciones fiscales pueden ser complejas, y las circunstancias individuales pueden requerir una mayor consideraci\u00f3n. Si tiene dudas, considere consultar con un abogado local. <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">profesional de impuestos <\/a>para obtener asesoramiento adaptado a su situaci\u00f3n.<\/p>\n<p>Fuente: Manual de Rentas Internas <a href=\"https:\/\/www.irs.gov\/irm\/part21\/irm_21-008-001r\" rel=\"noopener\" target=\"_blank\">(IRM) 21.8.1.5.4 (10-01-2022)<\/a><\/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>Are you a resident of a U.S. territory or a non-resident alien wondering about self-employment tax implications? This FAQ guide will help clarify the complex tax concepts related to self-employment tax in U.S. territories. Citing IRM 21.8.1.5.4 (10-01-2022) as the source, we will present this information in a relatable and easy-to-understand manner. Q1: Who is &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/navigating-self-employment-tax-in-u-s-territories\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Navigating Self-Employment Tax in U.S. Territories&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4865,"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 Self-Employment Tax in U.S. Territories - 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-self-employment-tax-in-u-s-territories\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Navigating Self-Employment Tax in U.S. Territories - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Are you a resident of a U.S. territory or a non-resident alien wondering about self-employment tax implications? This FAQ guide will help clarify the complex tax concepts related to self-employment tax in U.S. territories. Citing IRM 21.8.1.5.4 (10-01-2022) as the source, we will present this information in a relatable and easy-to-understand manner. 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This FAQ guide will help clarify the complex tax concepts related to self-employment tax in U.S. territories. Citing IRM 21.8.1.5.4 (10-01-2022) as the source, we will present this information in a relatable and easy-to-understand manner. 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