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  5. ¿Con qué cantidad de ingresos debe un menor presentar una declaración de impuestos?

¿Con qué cantidad de ingresos debe un menor presentar una declaración de impuestos?

Updated for Tax Year 2017


OVERVIEW

Si tus niños son lo suficientemente jóvenes como para ser tus dependientes, puede que deban pagar impuestos. En algunos casos es posible que puedas incluir sus ingresos en tu declaración de impuestos; en otros, ellos deberán presentar su propia declaración de impuestos o tú deberás presentarla en su nombre. La necesidad de hacerlo dependerá tanto de la cantidad del ingreso como de la fuente del mismo.


Los jóvenes son especialmente ambiciosos en la actualidad, e incluso si tus niños son lo suficientemente jóvenes como para ser tus dependientes, puede que deban pagar impuestos. En algunos casos es posible que puedas incluir sus ingresos en tu declaración de impuestos; en otros, ellos deberán presentar su propia declaración de impuestos o tu deberás presentarla en su nombre. La necesidad de hacerlo dependerá tanto de la cantidad del ingreso como de la fuente del mismo.

Ingresos devengados

Un menor que trabaja y gana más que la exención personal estándar debe presentar una declaración de impuestos según la Publicación 929 del IRS. La cantidad de la exención no es fija pero aumenta con el paso del tiempo teniendo en cuenta la inflación.

Un joven de 15 años que trabaja luego de la escuela, por ejemplo, y gana menos que la exención, no deberá nada en cuanto a impuestos se refiere. Aun así, si su empleador deduce impuestos de su salario deberá presentar una declaración de impuestos para obtener un reembolso.

Ingresos no devengados

El Servicio de Rentas Internas (IRS, por sus siglas en inglés) también tiene un nivel tope de ingresos no devengados, como son los dividendos o intereses. Si los ingresos de tu niño superan el nivel tope para ese año, deberá presentar una declaración de impuestos; debajo de ese nivel no se requiere que la presente.

Si el niño tiene tanto ingresos devengados como no devengados, ambas cantidades deben sumarse para determinar si el ingreso total requiere de la presentación obligatoria de la declaración de impuestos. El IRS provee una fórmula para determinarlo en su publicación 929.

Requisitos adicionales

Incluso si los ingresos de un menor no llegan al mínimo, el IRS plantea otras condiciones que pueden requerir de la presentación de una declaración de impuestos. Un menor debe presentar una declaración si, por ejemplo, debe impuestos de Seguridad Social o Medicare en base a ingresos por propinas.
Asimismo, si obtiene ingresos por auto-empleo, puede que deba el impuesto de Auto-Empleo, lo cual significa pagar tanto la porción de impuestos de Seguridad Social y Medicare correspondientes al empleador como la correspondiente al empleado. El mínimo para el impuesto de Auto-Empleo ha sido de US$400 desde 1990, pero el IRS puede cambiar eso en el futuro.

Presentar la declaración de impuestos en nombre de tu niño

Si se requiere que tu niño presente una declaración de impuestos por ingresos no devengados, el IRS te da la opción de incluir sus ingresos en tu declaración. Hay algunas restricciones incluyendo el límite de dinero, y los impuestos que debes podrían ser mayores que si presentaras una declaración de impuestos separada. Si calificas, presenta el Formulario 8814 junto con tu 1040 y el IRS no requerirá que tu niño presente una declaración separada.

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The above article is intended to provide generalized financial information designed to educate a broad segment of the public; it does not give personalized tax, investment, legal, or other business and professional advice. Before taking any action, you should always seek the assistance of a professional who knows your particular situation for advice on taxes, your investments, the law, or any other business and professional matters that affect you and/or your business.


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