Contribuyentes internacionales | Internal Revenue Service

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Use the spacebar to open the Declarar impuestos sub menu or enter to navigate to the Declarar impuestos page." role="application" id="accessible-megamenu-nav-item-0">Declarar impuestos</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-declarar-impuestos-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/es/filing" class="mobile-only-text" id="accessible-megamenu-declarar-impuestos-submenu-0" data-drupal-link-system-path="node/19656">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-declarar-impuestos-submenu-1">INFORMACIÓN PARA</span> </li> <li><a href="/es/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-declarar-impuestos-submenu-2" data-drupal-link-system-path="node/19456">Individuos</a> </li> <li class="active"><a href="/es/individuals/international-taxpayers" id="accessible-megamenu-declarar-impuestos-submenu-3" data-drupal-link-system-path="node/19696" class="is-active" aria-current="page">Contribuyentes internacionales</a> </li> <li><a href="/es/charities-and-nonprofits" id="accessible-megamenu-declarar-impuestos-submenu-4" data-drupal-link-system-path="node/58461">Entidades caritativas y sin fines de lucro</a> </li> <li><a href="/es/businesses" id="accessible-megamenu-declarar-impuestos-submenu-5" data-drupal-link-system-path="node/18976">Negocios y trabajadores por cuenta propia</a> </li> <li><a href="/es/government-entities/federal-state-local-governments" id="accessible-megamenu-declarar-impuestos-submenu-6" data-drupal-link-system-path="node/19446">Gobiernos federales, estatales y locales</a> </li> <li><a href="/es/government-entities/indian-tribal-governments" id="accessible-megamenu-declarar-impuestos-submenu-7" data-drupal-link-system-path="node/19601">Gobiernos tribales de indígenas estadounidenses</a> </li> <li><a href="/es/tax-exempt-bonds" id="accessible-megamenu-declarar-impuestos-submenu-8" data-drupal-link-system-path="node/19671">Bonos exentos de impuestos</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-declarar-impuestos-submenu-9">PRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOS</span> </li> <li><a href="/es/filing/individuals/how-to-file" id="accessible-megamenu-declarar-impuestos-submenu-10" data-drupal-link-system-path="node/22856">Cómo presentar</a> </li> <li><a href="/es/filing/individuals/when-to-file" id="accessible-megamenu-declarar-impuestos-submenu-11" data-drupal-link-system-path="node/22726">Cuándo presentar</a> </li> <li><a href="/es/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-declarar-impuestos-submenu-12" data-drupal-link-system-path="node/2442">Dónde presentar</a> </li> <li><a href="/es/filing/individuals/update-my-information" id="accessible-megamenu-declarar-impuestos-submenu-13" data-drupal-link-system-path="node/22861">Actualice su información</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-declarar-impuestos-submenu-14">GENERAL</span> </li> <li><a href="/es/individuals/get-transcript" id="accessible-megamenu-declarar-impuestos-submenu-15" data-drupal-link-system-path="node/136676">Obtenga su registro tributario</a> </li> <li><a href="/es/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-declarar-impuestos-submenu-16" data-drupal-link-system-path="node/17153">Solicite un número de identificación del empleador (EIN)</a> </li> <li><a href="/es/filing/wheres-my-amended-return" id="accessible-megamenu-declarar-impuestos-submenu-17" data-drupal-link-system-path="node/17175">Verifique el estado de su declaración enmendada</a> </li> <li><a href="/es/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-declarar-impuestos-submenu-18" data-drupal-link-system-path="node/16696">Obtenga un PIN para la protección de la identidad (IP PIN)</a> </li> <li><a href="/es/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-declarar-impuestos-submenu-19" data-drupal-link-system-path="node/54546">Declare Sus Impuestos Gratis</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/payments" aria-controls="accessible-megamenu-pagar-submenu" aria-expanded="false" aria-label="Pagar menu has additional options. Use the spacebar to open the Pagar sub menu or enter to navigate to the Pagar page." role="application" id="accessible-megamenu-nav-item-1">Pagar</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pagar-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/es/payments" class="mobile-only-text" id="accessible-megamenu-pagar-submenu-0" data-drupal-link-system-path="node/19551">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pagar-submenu-1">PAGAR POR</span> </li> <li><a href="/es/payments/direct-pay-with-bank-account" id="accessible-megamenu-pagar-submenu-2" data-drupal-link-system-path="node/10224">Cuenta Bancaria (Pago Directo)</a> </li> <li><a href="/es/payments/online-payment-agreement-application" id="accessible-megamenu-pagar-submenu-3" data-drupal-link-system-path="node/16716">Plan de pagos (Plan de pagos a plazos)</a> </li> <li><a href="/es/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pagar-submenu-4" data-drupal-link-system-path="node/15488">Sistema de pago electrónico del impuesto federal (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pagar-submenu-5">GENERAL</span> </li> <li><a href="/es/payments/online-account-for-individuals" id="accessible-megamenu-pagar-submenu-6" data-drupal-link-system-path="node/11608">Su Cuenta en línea</a> </li> <li><a href="/es/individuals/tax-withholding-estimator" id="accessible-megamenu-pagar-submenu-7" data-drupal-link-system-path="node/107181">Estimador de Retención</a> </li> <li><a href="/es/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pagar-submenu-8" data-drupal-link-system-path="node/17135">Impuestos Estimados</a> </li> <li><a href="/es/payments/penalties" id="accessible-megamenu-pagar-submenu-9" data-drupal-link-system-path="node/91826">Multas</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/refunds" aria-controls="accessible-megamenu-reembolsos-submenu" aria-expanded="false" aria-label="Reembolsos menu has additional options. Use the spacebar to open the Reembolsos sub menu or enter to navigate to the Reembolsos page." role="application" id="accessible-megamenu-nav-item-2">Reembolsos</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-reembolsos-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/es/refunds" class="mobile-only-text" id="accessible-megamenu-reembolsos-submenu-0" data-drupal-link-system-path="node/130131">Resumen</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/es/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-reembolsos-submenu-1" data-drupal-link-system-path="node/19556">¿Dónde está mi reembolso?</a> </li> <li><a href="/es/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-reembolsos-submenu-2" data-drupal-link-system-path="node/10971">Depósito directo</a> </li> <li><a href="/es/taxtopics/tc203" id="accessible-megamenu-reembolsos-submenu-3" data-drupal-link-system-path="node/67936">Reembolsos reducidos</a> </li> <li><a href="/es/filing/file-an-amended-return" id="accessible-megamenu-reembolsos-submenu-4" data-drupal-link-system-path="node/128551">Enmendar la declaración</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/credits-and-deductions" aria-controls="accessible-megamenu-creditos-y-deducciones-submenu" aria-expanded="false" aria-label="Créditos y Deducciones menu has additional options. Use the spacebar to open the Créditos y Deducciones sub menu or enter to navigate to the Créditos y Deducciones page." role="application" id="accessible-megamenu-nav-item-3">Créditos y Deducciones</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-creditos-y-deducciones-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/es/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-creditos-y-deducciones-submenu-0" data-drupal-link-system-path="node/80206">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-creditos-y-deducciones-submenu-1">INFORMACIÓN PARA</span> </li> <li><a href="/es/credits-and-deductions-for-individuals" title="Para usted y su familia" id="accessible-megamenu-creditos-y-deducciones-submenu-2" data-drupal-link-system-path="node/5">Individuos</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Para usted y su familia </span> </li> <li><a href="/es/credits-deductions/businesses" title="Millaje estándar y otra información" id="accessible-megamenu-creditos-y-deducciones-submenu-3" data-drupal-link-system-path="node/19941">Negocios y trabajadores por cuenta propia</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Millaje estándar y otra información </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-creditos-y-deducciones-submenu-4">GENERAL</span> </li> <li><a href="/es/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-creditos-y-deducciones-submenu-5" data-drupal-link-system-path="node/18966">Crédito tributario por ingreso del trabajo (EITC)</a> </li> <li><a href="/es/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-creditos-y-deducciones-submenu-6" data-drupal-link-system-path="node/771">Crédito tributario por hijos</a> </li> <li><a href="/es/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-creditos-y-deducciones-submenu-7" data-drupal-link-system-path="node/126641">Créditos por energía y vehículos limpios</a> </li> <li><a href="/es/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-creditos-y-deducciones-submenu-8" data-drupal-link-system-path="node/5229">Deducción estándar</a> </li> <li><a href="/es/retirement-plans" id="accessible-megamenu-creditos-y-deducciones-submenu-9" data-drupal-link-system-path="node/19741">Planes de ahorros para la jubilación</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/es/forms-instructions" aria-controls="accessible-megamenu-formularios-e-instrucciones-submenu" aria-expanded="false" aria-label="Formularios e Instrucciones menu has additional options. Use the spacebar to open the Formularios e Instrucciones sub menu or enter to navigate to the Formularios e Instrucciones page." role="application" id="accessible-megamenu-nav-item-4">Formularios e Instrucciones</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-formularios-e-instrucciones-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/es/forms-instructions" class="mobile-only-text" id="accessible-megamenu-formularios-e-instrucciones-submenu-0" data-drupal-link-system-path="node/6">Resumen</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-formularios-e-instrucciones-submenu-1">FORMULARIOS E INSTRUCCIONES</span> </li> <li><a href="/es/forms-pubs/about-form-1040" title="Declaración de impuestos personal" id="accessible-megamenu-formularios-e-instrucciones-submenu-2" data-drupal-link-system-path="node/16022">Formulario 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Declaración de impuestos personal </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instrucciones para el Formulario 1040" id="accessible-megamenu-formularios-e-instrucciones-submenu-3">Instrucciones para el Formulario 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instrucciones para el Formulario 1040 </span> </li> <li><a href="/es/forms-pubs/about-form-w-9" title="Solicitud y Certificación del Número de Identificación del Contribuyente" id="accessible-megamenu-formularios-e-instrucciones-submenu-4" data-drupal-link-system-path="node/15825">Formulario W-9 (SP)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitud y Certificación del Número de Identificación del Contribuyente </span> </li> <li><a href="/es/forms-pubs/about-form-4506-t" title="Solicitud de transcripción de la declaración de impuestos" id="accessible-megamenu-formularios-e-instrucciones-submenu-5" data-drupal-link-system-path="node/10554">Formulario 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitud de transcripción de la declaración de impuestos </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/es/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Certificado de Retenciones del Empleado" id="accessible-megamenu-formularios-e-instrucciones-submenu-6" data-drupal-link-system-path="node/15498">Formulario W-4 (SP) </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Certificado de Retenciones del Empleado </span> </li> <li><a href="/es/forms-pubs/about-form-941" title="Declaración Federal Trimestral del Empleador " id="accessible-megamenu-formularios-e-instrucciones-submenu-7" data-drupal-link-system-path="node/53446">Formulario 941 (en inglés)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Declaración Federal Trimestral del Empleador </span> </li> <li><a href="/es/forms-pubs/about-form-w-2" title="Empleadores que participan en un comercio o negocio que pagan la compensación " id="accessible-megamenu-formularios-e-instrucciones-submenu-8" data-drupal-link-system-path="node/5737">Formulario W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Empleadores que participan en un comercio o negocio que pagan la compensación </span> </li> <li><a href="/es/forms-pubs/about-form-9465" title="Solicitud para un Plan de Pagos a Plazos" id="accessible-megamenu-formularios-e-instrucciones-submenu-9" data-drupal-link-system-path="node/15532">Formulario 9465 (SP)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitud para un Plan de Pagos a Plazos </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-formularios-e-instrucciones-submenu-10">GENERAL PARA PROFESIONALES DE IMPUESTOS</span> </li> <li><a href="/es/forms-pubs/about-form-1040x" title="Enmendar/arreglar la declaración" id="accessible-megamenu-formularios-e-instrucciones-submenu-11" data-drupal-link-system-path="node/19996">Formulario 1040-X </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Enmendar/arreglar la declaración </span> </li> <li><a href="/es/forms-pubs/about-form-2848" title="Poder Legal y Declaración del Representante" id="accessible-megamenu-formularios-e-instrucciones-submenu-12" data-drupal-link-system-path="node/15839">Formulario 2848 (SP) </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Poder Legal y Declaración del Representante </span> </li> <li><a href="/es/forms-pubs/about-form-w-7" title="Solicitar un Número de Identificación Personal del Contribuyente (ITIN)" id="accessible-megamenu-formularios-e-instrucciones-submenu-13" data-drupal-link-system-path="node/15536">Formulario W-7 (SP)</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Solicitar un Número de Identificación Personal del Contribuyente (ITIN) </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Normas que rigen la práctica ante el IRS" id="accessible-megamenu-formularios-e-instrucciones-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Normas que rigen la práctica ante el IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/es/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Buscar" aria-label="Buscar" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Todos -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Todos -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Buscar" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Buscar"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Buscar</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-es"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/es/help/let-us-help-you" title="Ayuda" data-drupal-link-system-path="node/16916">Ayuda</a> </li> <li> <a href="/es/newsroom" title="Noticias" data-drupal-link-system-path="node/19646">Noticias</a> </li> <li> <a href="/es/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Organizaciones caritativas y sin fines de lucro</a> </li> <li class="last"> <a href="/es/tax-professionals" data-drupal-link-system-path="node/11">Profesionales de Impuestos</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">Declarar impuestos</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/es/filing" class="mobile-only-text">Resumen</a></li><li><span class="mega-menu-column-header">INFORMACIÓN PARA</span></li><li><a href="/es/how-to-file-your-taxes-step-by-step">Individuos</a></li><li><a href="/es/individuals/international-taxpayers">Contribuyentes internacionales</a></li><li><a href="/es/charities-and-nonprofits">Entidades caritativas y sin fines de lucro</a></li><li><a href="/es/businesses">Negocios y trabajadores por cuenta propia</a></li><li><a href="/es/government-entities/federal-state-local-governments">Gobiernos federales, estatales y locales</a></li><li><a href="/es/government-entities/indian-tribal-governments">Gobiernos tribales de indígenas estadounidenses</a></li><li><a href="/es/tax-exempt-bonds">Bonos exentos de impuestos</a></li><li><span class="mega-menu-column-header">PRESENTACIÓN DE IMPUESTOS PARA INDIVIDUOS</span></li><li><a href="/es/filing/individuals/how-to-file">Cómo presentar</a></li><li><a href="/es/filing/individuals/when-to-file">Cuándo presentar</a></li><li><a href="/es/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Dónde presentar</a></li><li><a href="/es/filing/individuals/update-my-information">Actualice su información</a></li><li><span class="mega-menu-column-header">GENERAL</span></li><li><a href="/es/individuals/get-transcript">Obtenga su registro tributario</a></li><li><a href="/es/businesses/small-businesses-self-employed/get-an-employer-identification-number">Solicite un número de identificación del empleador (EIN)</a></li><li><a href="/es/filing/wheres-my-amended-return">Verifique el estado de su declaración enmendada</a></li><li><a href="/es/identity-theft-fraud-scams/get-an-identity-protection-pin">Obtenga un PIN para la protección de la identidad (IP PIN)</a></li><li><a href="/es/filing/irs-free-file-do-your-taxes-for-free">Declare Sus Impuestos Gratis</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pagar</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/es/payments" class="mobile-only-text">Resumen</a></li><li><span class="mega-menu-column-header">PAGAR POR</span></li><li><a href="/es/payments/direct-pay-with-bank-account">Cuenta Bancaria (Pago Directo)</a></li><li><a href="/es/payments/online-payment-agreement-application">Plan de pagos (Plan de pagos a plazos)</a></li><li><a href="/es/payments/eftps-the-electronic-federal-tax-payment-system">Sistema de pago electrónico del impuesto federal (EFTPS)</a></li><li><span class="mega-menu-column-header">GENERAL</span></li><li><a href="/es/payments/online-account-for-individuals">Su Cuenta en línea</a></li><li><a href="/es/individuals/tax-withholding-estimator">Estimador de Retención</a></li><li><a href="/es/businesses/small-businesses-self-employed/estimated-taxes">Impuestos Estimados</a></li><li><a href="/es/payments/penalties">Multas</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Reembolsos</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/es/refunds" class="mobile-only-text">Resumen</a></li><li><a href="/es/wheres-my-refund" class="mega-menu-column-header">¿Dónde está mi reembolso?</a></li><li><a href="/es/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Depósito directo</a></li><li><a href="/es/taxtopics/tc203">Reembolsos reducidos</a></li><li><a href="/es/filing/file-an-amended-return">Enmendar la declaración</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Créditos y Deducciones</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/es/credits-and-deductions" class="mobile-only-text">Resumen</a></li><li><span class="mega-menu-column-header">INFORMACIÓN PARA</span></li><li><a href="/es/credits-and-deductions-for-individuals" title="Para usted y su familia">Individuos</a></li><li><a href="/es/credits-deductions/businesses" title="Millaje estándar y otra información">Negocios y trabajadores por cuenta propia</a></li><li><span class="mega-menu-column-header">GENERAL</span></li><li><a href="/es/credits-deductions/individuals/earned-income-tax-credit-eitc">Crédito tributario por ingreso del trabajo (EITC)</a></li><li><a href="/es/credits-deductions/individuals/child-tax-credit">Crédito tributario por hijos</a></li><li><a href="/es/credits-deductions/clean-vehicle-and-energy-credits">Créditos por energía y vehículos limpios</a></li><li><a href="/es/help/ita/how-much-is-my-standard-deduction">Deducción estándar</a></li><li><a href="/es/retirement-plans">Planes de ahorros para la jubilación</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Formularios e Instrucciones</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/es/forms-instructions" class="mobile-only-text">Resumen</a></li><li><span class="mega-menu-column-header">FORMULARIOS E INSTRUCCIONES</span></li><li><a href="/es/forms-pubs/about-form-1040" title="Declaración de impuestos personal">Formulario 1040</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instrucciones para el Formulario 1040">Instrucciones para el Formulario 1040</a></li><li><a href="/es/forms-pubs/about-form-w-9" title="Solicitud y Certificación del Número de Identificación del Contribuyente">Formulario W-9 (SP)</a></li><li><a href="/es/forms-pubs/about-form-4506-t" title="Solicitud de transcripción de la declaración de impuestos">Formulario 4506-T</a></li><li><a href="/es/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Certificado de Retenciones del Empleado">Formulario W-4 (SP) </a></li><li><a href="/es/forms-pubs/about-form-941" title="Declaración Federal Trimestral del Empleador ">Formulario 941 (en inglés)</a></li><li><a href="/es/forms-pubs/about-form-w-2" title="Empleadores que participan en un comercio o negocio que pagan la compensación ">Formulario W-2</a></li><li><a href="/es/forms-pubs/about-form-9465" title="Solicitud para un Plan de Pagos a Plazos">Formulario 9465 (SP)</a></li><li><span class="mega-menu-column-header">GENERAL PARA PROFESIONALES DE IMPUESTOS</span></li><li><a href="/es/forms-pubs/about-form-1040x" title="Enmendar/arreglar la declaración">Formulario 1040-X </a></li><li><a href="/es/forms-pubs/about-form-2848" title="Poder Legal y Declaración del Representante">Formulario 2848 (SP) </a></li><li><a href="/es/forms-pubs/about-form-w-7" title="Solicitar un Número de Identificación Personal del Contribuyente (ITIN)">Formulario W-7 (SP)</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="Normas que rigen la práctica ante el IRS">Circular 230</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">Navegación principal</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/es/filing" class="top-level-nav-item">Declarar impuestos</a> </li> <li> <a href="/es/payments" class="top-level-nav-item">Pagar</a> </li> <li> <a href="/es/refunds" class="top-level-nav-item">Reembolsos</a> </li> <li> <a href="/es/credits-and-deductions" class="top-level-nav-item">Créditos y Deducciones</a> </li> <li> <a href="/es/forms-instructions" class="top-level-nav-item">Formularios e Instrucciones</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/es/help/let-us-help-you" title="Ayuda" data-drupal-link-system-path="node/16916">Ayuda</a> </li> <li> <a href="/es/newsroom" title="Noticias" data-drupal-link-system-path="node/19646">Noticias</a> </li> <li> <a href="/es/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Organizaciones caritativas y sin fines de lucro</a> </li> <li class="last"> <a href="/es/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Profesionales de Impuestos</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-landing-page__banner"> <div class="container"> <div class="row clearfix"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=es xml:lang=es ><a href="/es" lang=es xml:lang=es >Página Principal</a></li><li lang=es xml:lang=es ><a href="/es/filing" lang=es xml:lang=es >Presentar</a></li><li class="active"> Contribuyentes internacionales </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Contribuyentes internacionales</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/19696" class="en"><a href="/individuals/international-taxpayers" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/19696">English</a></li><li hreflang="es" data-drupal-link-system-path="node/19696" class="es is-active" aria-current="page"><a href="/es/individuals/international-taxpayers" class="language-link is-active" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/19696" aria-current="page">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/19696" class="zh-hans"><a href="/zh-hans/individuals/international-taxpayers" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/19696">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/19696" class="zh-hant"><a href="/zh-hant/individuals/international-taxpayers" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/19696">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/19696" class="ko"><a href="/ko/individuals/international-taxpayers" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/19696">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/19696" class="ru"><a href="/ru/individuals/international-taxpayers" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/19696">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/19696" class="vi"><a href="/vi/individuals/international-taxpayers" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/19696">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/19696" class="ht"><a href="/ht/individuals/international-taxpayers" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/19696">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div role="main" id="main-content" class="pup-main-container container js-quickedit-main-content"> <div class="row"> <aside class="sidebar-left col-sm-12 col-md-3 col-lg-3" role="complementary"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">Más en Presentar</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/es/how-to-file-your-taxes-step-by-step" title="Individuos" id="term-18191" rel="child" lang="es" xml:lang="es" hreflang="es">Individuos</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/businesses" title="Pequeños negocios y trabajadores por cuenta propia" id="term-17741" rel="child" lang="es" xml:lang="es" hreflang="es">Pequeños negocios y trabajadores por cuenta propia</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/charities-and-nonprofits" title="Organizaciones caritativas y sin fines de lucro" id="term-17426" rel="child" lang="es" xml:lang="es" hreflang="es">Organizaciones caritativas y sin fines de lucro</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/es/individuals/international-taxpayers" title="Contribuyentes internacionales" id="term-18241" rel="parent" lang="es" xml:lang="es" hreflang="es">Contribuyentes internacionales</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/es/individuals/international-individuals" title="Individuos – Internacional" id="term-18256" rel="child" lang="es" xml:lang="es" hreflang="es">Individuos – Internacional</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/businesses/international-business" title="Negocios – Internacional (en inglés)" id="term-18246" rel="child" lang="es" xml:lang="es" hreflang="es">Negocios – Internacional (en inglés)</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/es/government-entities/governmental-liaisons" title="Enlaces gubernamentales (en inglés)" id="term-18021" rel="child" lang="es" xml:lang="es" hreflang="es">Enlaces gubernamentales (en inglés)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/government-entities/federal-state-local-governments" title="Gobiernos federales, estatales y locales (en inglés)" id="term-17971" rel="child" lang="es" xml:lang="es" hreflang="es">Gobiernos federales, estatales y locales (en inglés)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/government-entities/indian-tribal-governments" title="Gobiernos tribales indígenas (en inglés)" id="term-18086" rel="child" lang="es" xml:lang="es" hreflang="es">Gobiernos tribales indígenas (en inglés)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/es/tax-exempt-bonds" title="Bonos exentos de impuestos (en inglés)" id="term-18136" rel="child" lang="es" xml:lang="es" hreflang="es">Bonos exentos de impuestos (en inglés)</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"> <section data-block-plugin-id="block_content:3bd72010-c776-4a1a-9383-efd3006cc5ea" class="block block-block-content block-block-content3bd72010-c776-4a1a-9383-efd3006cc5ea clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row pup-callout"> <h2 style="display: flex;">   <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7838c25e-adc6-42d7-9c33-0436e4a5da15" href="/es/individuals/international-individuals" title="Individuos internacionales">Individuos internacionales</a></h2> <div class="col-md-7"> <p style="margin-bottom: 10px;">Información tributaria para personas extranjeras con ingresos en los Estados Unidos o ciudadanos de los Estados Unidos o extranjeros residentes con ingresos fuera de Estados Unidos.</p> </div> <div class="col-md-5"> <p><strong>Contenido relacionado</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e40465dc-92c3-46cf-bd8e-76134ab64d95" href="/individuals/international-taxpayers/foreign-students-scholars-teachers-researchers-and-exchange-visitors-0" title="Personas extranjeras (en inglés)">Personas extranjeras (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="59b54212-9ad0-450e-873f-5d9bb49efd15" href="/individuals/international-taxpayers/individuals-living-or-working-in-a-us-territory" title="Residentes de territorios estadounidenses (en inglés)">Residentes de territorios estadounidenses (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="93fa75b3-6f0a-48d6-b983-d4a2fc839fae" href="/individuals/international-taxpayers/taxpayers-living-abroad" title="Ciudadanos estadounidenses y extranjeros residentes en el extranjero (en inglés)">Ciudadanos estadounidenses y extranjeros residentes en el extranjero (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fd2de238-60ac-4735-a5f4-12be73504503" href="/businesses/corporations/foreign-account-tax-compliance-act-fatca" title="Ley de Cumplimiento Tributario de Cuentas Extranjeras (FATCA) (en inglés)">Ley de Cumplimiento Tributario de Cuentas Extranjeras (FATCA) (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="af213c93-7ea6-40ee-9c66-c4d295ce5d9d" href="/es/individuals/individual-taxpayer-identification-number" title="Número de identificación personal del contribuyente (ITIN)">Número de identificación personal del contribuyente (ITIN)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b1f35ff9-ff9f-40c5-9c90-47e0d11eddaa" href="/es/help/contact-my-local-office-internationally" title="Comuníquese con nosotros si está fuera de Estados Unidos (en inglés)">Comuníquese con nosotros si está fuera de Estados Unidos (en inglés)</a></li> </ul> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:23bda769-3f0f-4189-9ac7-41a1c2215ae5" class="block block-block-content block-block-content23bda769-3f0f-4189-9ac7-41a1c2215ae5 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="row pup-callout"> <h2 style="display: flex;">   <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52b0cba1-7df2-4b52-86d3-2f6e9de9342b" href="/businesses/international-business" title="Negocios internacionales (en inglés)">Negocios internacionales (en inglés)</a></h2> <div class="col-md-7"> <p style="margin-bottom: 10px;">Información tributaria para negocios extranjeros con actividades comerciales en los Estados Unidos o negocios domésticos con actividades comerciales fuera de Estados Unidos.</p> </div> <div class="col-md-5"> <p><strong>Contenido relacionado</strong></p> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fd2de238-60ac-4735-a5f4-12be73504503" href="/businesses/corporations/foreign-account-tax-compliance-act-fatca" title="Ley de Cumplimiento Tributario de Cuentas Extranjeras (FATCA) (en inglés)">Ley de Cumplimiento Tributario de Cuentas Extranjeras (FATCA) (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fc2b30ca-f379-47f2-b78c-4804c80167aa" href="/individuals/international-taxpayers/tax-treaties" title="Tratados tributarios (en inglés)">Tratados tributarios (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" 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