Explicaciones con fuentes oficiales sobre Impuestos internacionales, en español o inglés claro, para las personas y empresas a las que servimos en Miami y mucho más allá.
Un negocio estadounidense de propiedad extranjera suele deber declaraciones informativas como el Formulario 5471, el Formulario 5472, el FBAR y la retención FIRPTA, cada una con su propia multa. Así encajan estas presentaciones y quién debe presentarlas.
Cuando una persona extranjera vende un bien inmueble en EE. UU., el comprador debe retener el 15% del monto realizado y remitirlo al IRS con el Formulario 8288. Los vendedores extranjeros pueden reducir o eliminar esa retención solicitando un certificado con el Formulario 8288-B.
Las US persons cuyas cuentas extranjeras superen $10,000 en conjunto pueden deber el FBAR. Si los activos financieros extranjeros superan los umbrales del IRS desde $50,000 también aplica el Formulario 8938. Las dos formas pueden coexistir.
Si es ciudadano o residente de EE. UU. y es funcionario, director o accionista del 10 por ciento de una corporación extranjera, podría requerirse el Formulario 5471. El IRS cobra $10,000 por presentación omitida y $10,000 más cada 30 días después del aviso de 90 días.
Si usted posee 25% o más de una corporación estadounidense como accionista extranjero, el IRS puede imponer una multa de $25,000 por un Formulario 5472 no presentado. Aquí está lo que lo activa y cómo presentar a tiempo.
Boletín
Únase a nuestra lista para recibir consejos tributarios en lenguaje claro, recordatorios de fechas límite y novedades oportunas para personas y empresas en Miami y más allá.
Tema de análisis
Cuéntenos su situación. Un Agente Inscrito (EA) le responderá en español o inglés sencillo, con la fuente oficial detrás de la respuesta.
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