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Impuestos federales a los ingresos de los trabajadores independientes

Updated for Tax Year 2017


OVERVIEW

Los trabajadores independientes son responsables de pagar los mismos impuestos federales que los demás.


Las personas que trabajan por cuenta propia son responsables de pagar los mismos impuestos federales que los demás. La diferencia es que no tienen un empleador que retendrá dinero de su salario y lo enviará a el IRS (siglas en inglés de Servicio de Impuestos Internos), o compartir la carga de pagar los impuestos del Seguro Social y Medicare. Las personas independientes deben mantener un registro de sus ingresos, estimar cuántos impuestos deben y, en la mayoría de los casos, hacer estimaciones de los pagos de impuestos durante el año.

Calcular el ingreso del trabajo independiente

Cuando tu trabajas para alguien más, obtienes un formulario W-2 de tu empleador al final de cada año que dice exactamente cuánto dinero has ganado. Cuando estás empleado por tu cuenta, tienes que averiguar eso tú mismo. Eso significa que debes mantener registros precisos de cuánto dinero ganas por el trabajo que realizas y cuánto gastas para operar tu negocio.

Este registro es únicamente tú responsabilidad, después de todo tú eres el jefe. En la época de impuestos, usa el Listado C para reportar los ingresos y gastos de tu negocio. Resta los gastos del ingreso y obtendrás tu ganancia neta de tu trabajo independiente. Tus ingresos netos luego se deben incluir en tu declaración personal de impuestos y serán gravados de la misma manera que el resto de tus ingresos. Si haces trabajo como un contratista independiente, puedes esperar recibir los formularios 1099 de tus clientes, reportando la cantidad que te pagaron durante el año.

Impuestos de los trabajadores independientes

Además de los impuestos sobre la renta, todos deben pagar impuestos del Seguro Social y Medicare. Si eres una persona empleada por cuenta propia necesitas hacer estos pagos de impuestos tú mismo, dado que no tienes un empleador que los envía por ti. Para 2017, los empleados pagan 7,65% de su ingreso en impuestos del Seguro Social y Medicare y sus empleadores hacen una contribución adicional de 7,65%. En 2017 la parte del Seguro Social de este impuesto se paga sobre los primeros $127.200 dólares de ingresos.

Desafortunadamente, cuando estás empleado por cuenta propia pagas ambas porciones de estos impuestos, es decir, un total de 15,3%. Sin embargo, puedes solicitar una deducción por una parte de esto cuando declares tus impuestos. Calcula estos impuestos de empleo en un Listado SE adjunto a tu declaración.

Estimar el impuesto a tus ingresos

Cuando eres un empleado, tu empleador retiene dinero para los impuestos federales del pago de tus salarios y lo envía al IRS, de modo que al final del año, tu cuenta de impuestos anticipada estará mayormente pagada. Sin embargo, si eres un trabajador independiente, esta es otra tarea que debes realizar tú mismo.

En lugar de pagar semanalmente, debes hacer una estimación de cuatro pagos durante el año. Debido a que estás haciendo esto mientras el año fiscal está en curso, todo lo que puedes hacer es entregar tu mejor estimación basado en tus ingresos y tasas de impuestos recientes.

Alternativas a los pagos de impuestos estimados

Si tienes un “trabajo fijo” además de tu trabajo independiente, puedes incrementar la retención por motivo de impuestos en ese trabajo para cubrir los impuestos de tu ingreso independiente. Si puedes hacerlo, no tendrás que pagar los impuestos estimados. Sin embargo, si todavía debes al menos US$1.000 incluso después de incrementar la retención, entonces debes hacer algunos pagos de impuestos estimados. Al final del año, tus pagos estimados (incluyendo la retención de tu empleador) deben equivaler al menos al 90% de tu obligación para al año actual o al 100% de tu obligación fiscal del año previo. Si no lo haces, puedes ser sujeto de una penalidad por impuestos estimados.

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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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