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Información tributaria para negocios | 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><a href="/es/individuals/international-taxpayers" id="accessible-megamenu-declarar-impuestos-submenu-3" data-drupal-link-system-path="node/19696">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 class="active"><a href="/es/businesses" id="accessible-megamenu-declarar-impuestos-submenu-5" data-drupal-link-system-path="node/18976" class="is-active" aria-current="page">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" 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" 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" 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" 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" 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"><button title="Buscar" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" 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"> Información tributaria para negocios </li> </ol> </nav> </div> <h1 class="pup-page-node-type-landing-page__title">Información tributaria para negocios</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/18976" class="en"><a href="/businesses" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/18976">English</a></li><li hreflang="es" data-drupal-link-system-path="node/18976" class="es is-active" aria-current="page"><a href="/es/businesses" class="language-link is-active" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/18976" aria-current="page">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/18976" class="zh-hans"><a href="/zh-hans/businesses" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/18976">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/18976" class="zh-hant"><a href="/zh-hant/businesses" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/18976">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/18976" class="ko"><a href="/ko/businesses" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/18976">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/18976" class="ru"><a href="/ru/businesses" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/18976">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/18976" class="vi"><a href="/vi/businesses" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/18976">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/18976" class="ht"><a href="/ht/businesses" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/18976">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 is-active is-active-trail" data-indent-level="2"> <a href="/es/businesses" title="Pequeños negocios y trabajadores por cuenta propia" id="term-17741" rel="parent" lang="es" xml:lang="es" hreflang="es">Pequeños negocios y trabajadores por cuenta propia</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/es/businesses/business-tax-account" title="Cuenta tributaria de negocios" id="term-29441" rel="child" lang="es" xml:lang="es" hreflang="es">Cuenta tributaria de negocios</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/businesses/small-businesses-self-employed" title="Pequeños negocios y trabajadores por cuenta propia" id="term-17876" rel="child" lang="es" xml:lang="es" hreflang="es">Pequeños negocios y trabajadores por cuenta propia</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/businesses/large-business-and-international-tax-center" title="Negocios Grandes" id="term-26876" rel="child" lang="es" xml:lang="es" hreflang="es">Negocios Grandes</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/corporations" title="Sociedades anónimas (en inglés)" id="term-17746" rel="child" lang="es" xml:lang="es" hreflang="es">Sociedades anónimas (en inglés)</a> </li> <li class="level-3" data-indent-level="3"> <a href="/es/businesses/partnerships" title="Sociedades colectivas (en inglés)" id="term-17866" rel="child" lang="es" xml:lang="es" hreflang="es">Sociedades colectivas (en inglés)</a> </li> </ul> </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" data-indent-level="2"> <a href="/es/individuals/international-taxpayers" title="Contribuyentes internacionales" id="term-18241" rel="child" lang="es" xml:lang="es" hreflang="es">Contribuyentes internacionales</a> </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="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-visually_hidden"> <div class="field--label sr-only">Body</div> <div class="field--item"><p>Información tributaria, herramientas y recursos para los negocios y las personas que trabajan por cuenta propia</p> <div class="row text-align-center"> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Employer ID Number (EIN)" class="btn btn-primary" data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6e66d34b-82c7-4109-b00d-3193311da1d3" href="/es/businesses/small-businesses-self-employed/employer-identification-number" role="button" style="width: 100%; height: 100%; padding-top: 10px; padding-bottom: 10px;" title="Employer ID Number (EIN)" wtype="%">Número de identificación<br> del empleador<br> (<span dir="ltr" lang="en">EIN</span>)</a></div> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Employment Tax" class="btn btn-primary" data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="863e2424-5a55-498f-93a0-1d2e5f89b7fb" href="/es/businesses/small-businesses-self-employed/employment-taxes" role="button" style="width: 100%; padding-top: 20px; padding-bottom: 20px;" title="Employment Tax" wtype="%">Impuesto sobre<br> la nómina</a></div> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Estimated Tax" class="btn btn-primary" data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed4510cd-92d6-428f-b7a8-b53074626048" href="/es/businesses/small-businesses-self-employed/estimated-taxes" role="button" style="width: 100%; padding-top: 20px; padding-bottom: 20px;" title="Estimated Tax" wtype="%">Impuesto<br> estimado</a></div> <div class="col-lg-3 col-sm-6" style="margin-bottom: 15px;"><a aria-label="Foreign Accounts and Tax Compliance Act (FATCA)" class="btn btn-primary" 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" role="button" style="width: 100%;" title="Foreign Account Tax Compliance Act (FATCA)" wtype="%">Ley de Cumplimiento Tributario de Cuentas Extranjeras<br> (<span dir="ltr" lang="en">FATCA</span>) (en inglés)</a></div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:53510373-9c3c-4d07-9362-d194156b9342" class="block block-block-content block-block-content53510373-9c3c-4d07-9362-d194156b9342 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Prepare sus impuestos</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="bb0b532e-8260-4a81-8d7f-acad7c1726c4" href="/es/tax-professionals/standard-mileage-rates" title="Tarifas estándares por milla">Tarifas estándares por milla</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dd265030-2432-4f94-b648-553406673dd2" href="/es/businesses/small-businesses-self-employed/business-tax-credits" title="Créditos tributarios para negocios">Créditos tributarios para negocios</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="346aac5e-113e-4fe1-acda-f013f2717df8" href="/businesses/small-businesses-self-employed/deducting-business-expenses" title="Deducting Business Expenses">Deducirs gastos&nbsp;(en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="863e2424-5a55-498f-93a0-1d2e5f89b7fb" href="/es/businesses/small-businesses-self-employed/employment-taxes" title="Impuestos sobre la nómina">Impuestos sobre la nómina</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="026b70de-9f00-4aa4-b168-25b45d4b1e62" href="/businesses/small-businesses-self-employed/excise-tax" title="Excise tax">Impuestos sobre artículos de uso y consumo (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="954478dc-a3b0-42ee-b4ae-0b0359355425" href="/businesses/small-businesses-self-employed/estate-and-gift-taxes" title="Estate and gift taxes">Impuestos sobre regalos (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b3480c76-696b-4ce6-8ef4-2bd5a9bfd212" href="/businesses/get-a-business-tax-transcript" title="Get a business tax transcript">Transcripciones de impuestos de negocios (en inglés)</a></li> </ul> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:35134458-6f46-4abc-ac88-26e9ee173b82" class="block block-block-content block-block-content35134458-6f46-4abc-ac88-26e9ee173b82 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Presente o pague sus impuestos</h2> <ul> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="ed4510cd-92d6-428f-b7a8-b53074626048" href="/es/businesses/small-businesses-self-employed/estimated-taxes" title="Estimated Taxes">Impuestos estimados</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="77de73ce-b6a5-457a-9c4e-1c3aeeda895f" href="/businesses/online-ordering-for-information-returns-and-employer-returns" title="Online Ordering for Information Returns and Employer Returns">Pedir formularios en línea (en inglés)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25ecb27f-cb23-4148-8a92-02cba9785897" href="/es/payments/eftps-the-electronic-federal-tax-payment-system" title="EFTPS: El Sistema de Pago Electrónico del Impuesto Federal">Sistema de Pago Electrónico del Impuesto Federal (EFTPS)</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9b52cac-c1a0-4ca0-8ab9-651a97e16183" href="/es/filing/get-an-extension-to-file-your-tax-return" title="Obtener una prórroga para presentar su declaración de impuestos">Solicite una prórroga de tiempo para presentar</a></li> </ul> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-3"> <section data-block-plugin-id="block_content:678638ab-de3a-4abd-9fc4-61579e87e7fd" class="block block-block-content block-block-content678638ab-de3a-4abd-9fc4-61579e87e7fd open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Maneje su negocio</h2> <ul style="padding-bottom: 30px;"> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d015586f-ad16-434d-a8bd-0385e3eba29e" href="/es/businesses/small-businesses-self-employed/starting-a-business" title="Starting a Business">Cómo iniciar un negocio</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95cec7f0-01ca-4472-8988-60d1b9f848e6" href="/es/businesses/small-businesses-self-employed/operating-a-business" title="Operating a Business">Cómo operar un negocio</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="57558400-a45f-4a40-932a-355a41cf1e67" href="/es/businesses/small-businesses-self-employed/closing-a-business" title="Closing a Business">Cómo cerrar su negocio</a></li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8353ba9c-92c5-4aaf-a49a-dbda4b782252" href="/es/businesses/business-tax-account" title="Cuenta de impuestos de negocios">Cuenta de impuestos de negocios</a></li> </ul> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:2c731d60-ecfa-4166-a745-e8af8c540ae6" class="block block-block-content block-block-content2c731d60-ecfa-4166-a745-e8af8c540ae6 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Tipos de negocios</h2> <div> <div style="width: 45%; float: left;"> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d9897b64-c403-4f6c-85e2-ba8e430c5527" entity-uuid="d9897b64-c403-4f6c-85e2-ba8e430c5527" href="/es/businesses/small-businesses-self-employed/sole-proprietorships" title="Empresario por cuenta propia">Empresario por cuenta propia</a><br> Una persona que es dueña de un negocio no incorporado por su cuenta.</p> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1cb7c84e-bb97-4410-847f-3281d4bc569a" entity-uuid="122d38cb-2f4a-463c-ae3a-4c246beb8ef6" href="/businesses/partnerships" title="Partnerships">Sociedad colectiva (en inglés)</a><br> Una relación que existe entre dos o más personas que se unen para llevar a cabo una ocupación o negocio.</p> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="52b0cba1-7df2-4b52-86d3-2f6e9de9342b" entity-uuid="52b0cba1-7df2-4b52-86d3-2f6e9de9342b" href="/businesses/international-business" title="International business">Negocios internacionales (en inglés)</a><br> Negocios internacionales con actividades comerciales en los Estados Unidos o negocios domésticos con actividades comerciales fuera de los Estados Unidos.</p> </div> <div style="width: 45%; float: right;"> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="488b2b30-7ce1-4672-a3db-3806861ecfb7" entity-uuid="488b2b30-7ce1-4672-a3db-3806861ecfb7" href="/es/businesses/small-businesses-self-employed/forming-a-corporation" title="Cómo formar una sociedad anónima ">Sociedad anónima</a><br> Una entidad legal que está separada y es distinta de sus dueños</p> <p><a data- data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fcc47a04-ae91-43d0-98b5-d81b8e6768d5" entity-uuid="fcc47a04-ae91-43d0-98b5-d81b8e6768d5" href="/es/businesses/small-businesses-self-employed/s-corporations" title="Sociedades anónimas de tipo S">Sociedad anónima de tipo S</a>.<br> Sociedades anónimas que eligen traspasar los ingresos, pérdidas, deducciones y créditos de sociedades a través de sus accionistas para propósitos de los impuestos federales.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dd95fc99-55cd-4591-b530-b1778e82688a" href="/es/businesses/small-businesses-self-employed/limited-liability-company-llc" title="Compañía de Responsabilidad Limitada (LLC)">Compañía de responsabilidad limitada o (LLC, por sus siglas en inglés)</a><br> Una estructura de sociedades cuyos miembros no son responsables personalmente por las deudas u obligaciones de la compañía.</p> </div> </div> </div> </section> <section data-block-plugin-id="block_content:7905d348-9d88-4ffc-b678-420cd4c7f207" class="block block-block-content block-block-content7905d348-9d88-4ffc-b678-420cd4c7f207 clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="pup-media-alert"> <div class="pup-media-alert__info" role="alert"> <div class="row"> <div class="col-xs-1"> <div class="pup-media-alert__icon"><i aria-hidden="true" aria-label class="fa fa-info-circle darkgray-icon small-icon" color="darkgray-icon" contenteditable="false" icon="fa-exclamation-circle" size="small-icon" title>&nbsp;</i></div> </div> <div class="col-xs-11"> <div class="pup-media-alert__content"> <p><strong><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8c9c1ecf-b505-4f1a-9445-bd708609aa7f" href="/es/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses" title="Ayuda y alivio por emergencia en casos de desastre para las personas y los negocios">Ayuda y alivio por emergencia en casos de desastre</a>&nbsp;</strong></p> Existen disposiciones especiales en la ley tributaria que podrían ayudar a los contribuyentes y a los negocios a recuperarse financieramente del impacto de un desastre, especialmente cuando el gobierno federal declara su localización como un área de desastre mayor.</div> </div> </div> </div> </div> </div> </section> </div> </div> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> <div class="row"> </div> </div> </div> </article> </div> </section> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div 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