Guía para expatriados a largo plazo en United States

Relocating to the United States involves navigating a complex immigration system. Understanding the various visa categories and residency pathways is crucial for long-term expats.

Visa-Free Entry and Tourist Stay Limits

Many passport holders, including citizens of the European Union, the United Kingdom, Australia, Japan, and numerous other countries, may be eligible to enter the U.S. for tourism or business purposes without a visa under the Visa Waiver Program (VWP). This requires obtaining an approved Electronic System for Travel Authorization (ESTA) prior to travel. An ESTA allows for stays of up to 90 days per visit. Overstaying the 90-day limit can lead to serious immigration consequences, including future travel bans.

Temporary Residency Tracks

Temporary residency in the U.S. is typically granted through non-immigrant visas, each designed for specific purposes:

• Work Visas: These are employer-sponsored and category-specific:
  • H-1B (Specialty Occupations): For professionals in fields requiring a bachelor's degree or higher. Subject to an annual cap and lottery system, making it highly competitive. (As of April 2026, the H-1B cap remains in place, and demand continues to exceed supply).
  • L-1A/L-1B (Intra-company Transferee): For managers, executives, or employees with specialized knowledge transferring from an overseas office to a U.S. affiliate.
  • O-1 (Extraordinary Ability): For individuals with extraordinary ability in the sciences, arts, education, business, or athletics.
  • TN (NAFTA Professionals): For Canadian and Mexican citizens in specific professional occupations.
  • E-1/E-2 (Treaty Trader/Investor): For citizens of countries with which the U.S. maintains treaties of commerce and navigation, engaging in substantial trade or making a significant investment.
• Study Visas:
  • F-1 (Academic Student): For full-time students pursuing academic degrees at accredited U.S. institutions.
  • M-1 (Vocational Student): For students pursuing vocational or non-academic training.
• Family Visas:
  • K-1 (Fiancé(e) Visa): Allows a U.S. citizen's fiancé(e) to enter the U.S. to marry within 90 days.
  • K-3 (Spouse Visa): For the spouse of a U.S. citizen while their immigrant visa petition is pending.
• Investment Visas: Beyond the E-2, the EB-5 Immigrant Investor Program offers a path to permanent residency for foreign investors who make a significant capital investment (typically $800,000 or $1,050,000 USD, depending on the target employment area) in a U.S. commercial enterprise and create at least 10 full-time jobs for U.S. workers.

Permanent Residency (Green Card)

Permanent residency, commonly known as a Green Card, grants the holder the right to live and work permanently in the U.S. Eligibility pathways include:

• Family-Sponsored: For immediate relatives of U.S. citizens (spouses, unmarried children under 21, parents) or certain other family members (e.g., adult children, siblings) of U.S. citizens and Green Card holders. Processing times vary significantly based on the relationship and country of origin, ranging from several months to over a decade for some categories.
• Employment-Based: For individuals with specific job skills, advanced degrees, or extraordinary abilities, often requiring a U.S. employer sponsor. Categories include EB-1, EB-2, EB-3, EB-4, and EB-5. Processing times can range from 1-2 years to many years, depending on the category and country of origin's visa bulletin priority dates.
• Diversity Immigrant Visa Program (Diversity Lottery): An annual lottery making up to 55,000 immigrant visas available to persons from countries with historically low rates of immigration to the U.S.

Process: Generally involves filing an immigrant petition (e.g., Form I-130 for family, Form I-140 for employment) with U.S. Citizenship and Immigration Services (USCIS). Once approved and a visa number is available, applicants either adjust status within the U.S. (Form I-485) or undergo consular processing at a U.S. embassy/consulate abroad.

Citizenship

After obtaining permanent residency, individuals may apply for U.S. citizenship through naturalization. Key requirements include:

• Being at least 18 years old.
• Having been a lawful permanent resident (Green Card holder) for at least 5 years (or 3 years if married to a U.S. citizen).
• Demonstrating continuous residence and physical presence in the U.S.
• Being a person of good moral character.
• Demonstrating an understanding of English (reading, writing, speaking).
• Passing a civics test on U.S. history and government.
• Taking an Oath of Allegiance to the U.S.

Timeline: The naturalization process typically takes 6-18 months after filing Form N-400, Application for Naturalization.

Work Permits and Employment Authorization

Most non-immigrant visas (e.g., H-1B, L-1, O-1) inherently grant employment authorization tied to a specific employer. Other categories, such as F-1 students (for Optional Practical Training - OPT) or certain dependents (e.g., H-4 spouses of H-1B holders with approved I-140), may need to apply for an Employment Authorization Document (EAD), Form I-765, from USCIS. An EAD is a physical card that proves eligibility to work in the U.S.

Digital Nomad or Remote Worker Visa Programmes

As of April 2026, the United States does not offer a specific digital nomad or remote worker visa program. Individuals wishing to work remotely for a foreign employer while residing in the U.S. generally need to qualify for an existing work visa category (which typically requires a U.S. employer sponsor) or a visa that permits incidental business activities (like a B-1 business visitor visa for very short-term, specific business purposes, but not for performing productive work for a foreign employer while residing in the U.S.). For long-term stays, a traditional employment-based visa or a Green Card is usually required.

Student Visas

• F-1 Visa: For academic studies. Requires acceptance into a Student and Exchange Visitor Program (SEVP)-approved school. Students must maintain full-time enrollment.
• M-1 Visa: For vocational studies. Similar requirements but for non-academic programs.

Family Reunion and Dependent Visas

Many non-immigrant visa categories have corresponding dependent visas for spouses and unmarried children under 21 (e.g., H-4 for H-1B dependents, L-2 for L-1 dependents, F-2 for F-1 dependents). These visas allow family members to reside in the U.S. with the primary visa holder, though work authorization for dependents varies by category.

Application Process

• Where to Apply: For most non-immigrant visas, applications are made at a U.S. embassy or consulate in the applicant's home country. For petitions (e.g., I-130, I-140, I-485, I-765), applications are filed with USCIS within the U.S.
• Documentation: Varies significantly by visa type but commonly includes a valid passport, visa application forms (e.g., DS-160), photographs, proof of funds, educational/professional qualifications, employer letters, birth/marriage certificates, and police clearance certificates.
• Fees: Visa application fees vary (e.g., $185 USD for most non-petition-based non-immigrant visas as of early 2026, but subject to change). USCIS petition and application fees can range from hundreds to thousands of USD. Always check the official USCIS and Department of State websites for the most current fee schedules.
• Timelines: Can range from a few weeks for certain non-immigrant visas to several years for some immigrant visa categories, depending on demand, country of origin, and processing backlogs. Check the USCIS website for current processing times and the Department of State's Visa Bulletin for immigrant visa availability.

Renewal Procedures

Non-immigrant visas typically have expiration dates and may be renewable, often requiring a new application process. Green Cards must be renewed every 10 years (Form I-90), or earlier if conditional (e.g., 2-year conditional Green Cards for spouses of U.S. citizens or EB-5 investors require filing Form I-751 or I-829, respectively, to remove conditions).

Common Pitfalls and Refusal Reasons

• Misrepresentation or Fraud: Providing false information is a severe offense.
• Overstaying a Previous Visa: Can lead to bars from re-entry.
• Criminal History: Certain convictions can render an applicant inadmissible.
• Inadmissibility: Health-related grounds, security grounds, public charge concerns (insufficient financial resources).
• Lack of Strong Ties to Home Country (for non-immigrant visas): Failure to convince the consular officer of intent to return home after a temporary stay.
• Incorrect Documentation: Incomplete or incorrect applications are a common cause for delays or refusals.

It is highly recommended to consult with an experienced immigration attorney for personalized advice, especially for complex cases or long-term residency plans.

Understanding U.S. tax obligations is critical for foreigners, as the system is complex and applies to residents and non-residents differently. The U.S. tax year runs from January 1st to December 31st.

Tax Residency Rules

A foreigner generally becomes a U.S. tax resident if they meet one of the following criteria:

• Green Card Test: You are a lawful permanent resident (Green Card holder) at any time during the calendar year.
• Substantial Presence Test: You are physically present in the U.S. for at least 31 days during the current year AND 183 days over a three-year period, calculated as:
  • All days in the current year.
  • 1/3 of the days in the first preceding year.
  • 1/6 of the days in the second preceding year. Certain individuals (e.g., F, J, M, Q visa holders for limited periods) may be exempt from counting days for the Substantial Presence Test.

U.S. tax residents are taxed on their worldwide income, regardless of where it is earned. Non-residents are generally only taxed on income effectively connected with a U.S. trade or business, and certain U.S. source passive income.

Income Tax Rates and Brackets

• Federal Income Tax: The U.S. has a progressive federal income tax system with multiple brackets. For 2025 (filing in 2026), the rates range from 10% to 37% for individuals, depending on income level and filing status. These brackets are adjusted annually for inflation. Non-residents are generally subject to a flat 30% tax on certain U.S. source passive income, unless reduced by a tax treaty, and progressive rates on effectively connected income.
• State Income Tax: Most states also impose their own income taxes, which vary widely. Some states have no income tax (e.g., Florida, Texas, Washington), while others have progressive rates (e.g., California, New York) or flat rates. Local income taxes may also apply in some cities or counties.

Double Taxation Treaties

The U.S. has comprehensive income tax treaties with many countries (e.g., Canada, Mexico, UK, Germany, France, Japan, Australia, China, India). These treaties aim to prevent double taxation of income by allowing residents of one country to be taxed at a reduced rate or be exempt from U.S. taxes on certain types of income. Treaties can also affect tax residency status. It is crucial to consult the specific treaty between the U.S. and your home country.

Social Security and Pension Contributions (FICA Taxes)

U.S. tax residents (and some non-residents) are generally subject to Federal Insurance Contributions Act (FICA) taxes, which fund Social Security and Medicare. For 2025, these are:

• Social Security: 6.2% on earnings up to an annual limit (e.g., $168,600 USD for 2024, adjusted annually).
• Medicare: 1.45% on all earnings, with an additional 0.9% Medicare tax on earned income above certain thresholds ($200,000 for single filers). Employers match these contributions, so the total FICA tax is 15.3% (12.4% Social Security, 2.9% Medicare). Self-employed individuals pay both employer and employee portions (self-employment tax).

Totalization Agreements: The U.S. has Totalization Agreements with several countries (e.g., Canada, UK, Germany, Japan) to prevent double taxation of Social Security contributions for individuals who work in both countries during their careers. These agreements determine which country's social security system an individual is subject to.

Tax Filing Requirements, Deadlines, and How to File

• Filing Deadline: The federal income tax filing deadline is generally April 15th of the year following the tax year (e.g., April 15, 2026, for the 2025 tax year). If April 15th falls on a weekend or holiday, the deadline shifts to the next business day. Extensions can be requested, typically extending the deadline to October 15th, but this does not extend the time to pay taxes due.
• How to File: Most individuals file Form 1040 (U.S. Individual Income Tax Return) with the Internal Revenue Service (IRS). Non-residents typically file Form 1040-NR. Many taxpayers use tax software or engage a tax professional. The IRS offers free e-filing options for eligible taxpayers.

Tax Deductions and Allowances Available to Expats

Expats who are U.S. tax residents can claim standard deductions or itemized deductions (e.g., for state and local taxes, mortgage interest, charitable contributions). They may also be eligible for various tax credits (e.g., child tax credit). For U.S. citizens or Green Card holders living abroad, the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit can reduce or eliminate U.S. tax on foreign income.

Property Ownership Tax for Foreigners

Property taxes in the U.S. are levied at the state and local levels (county, city, school district) and vary significantly. They are generally based on the assessed value of the property. Foreigners owning property in the U.S. are subject to these taxes, just like U.S. citizens. Additionally, the sale of U.S. real property by a foreign person is subject to the Foreign Investment in Real Property Tax Act (FIRPTA), which requires withholding a portion of the sales price (typically 15%) to ensure U.S. tax obligations are met.

Capital Gains Tax

Capital gains (profits from the sale of assets like stocks or real estate) are subject to federal income tax. The rates depend on how long the asset was held:

• Short-term Capital Gains: For assets held one year or less, taxed at ordinary income tax rates.
• Long-term Capital Gains: For assets held more than one year, typically taxed at preferential rates of 0%, 15%, or 20% for 2025, depending on the taxpayer's income bracket. State capital gains taxes may also apply.

VAT and Other Indirect Taxes Affecting Daily Life

The U.S. does not have a federal Value Added Tax (VAT). Instead, sales tax is levied by most states and many local jurisdictions on the sale of goods and some services. Sales tax rates vary widely, from 0% in some states (e.g., Delaware, Oregon, Montana, New Hampshire) to over 10% in others when state and local rates are combined. Other indirect taxes include excise taxes on specific goods (e.g., gasoline, tobacco, alcohol) and hotel occupancy taxes.

Wealth or Net Worth Taxes

The U.S. does not impose a federal wealth or net worth tax. Some states may have specific taxes on certain types of property, but a broad annual tax on an individual's total net worth is not part of the U.S. tax system.

When to Engage a Local Tax Advisor

It is highly recommended to engage a qualified U.S. tax advisor (e.g., a Certified Public Accountant - CPA) if you:

• Are a U.S. tax resident with foreign income or assets.
• Are a non-resident with U.S. source income.
• Own a business in the U.S.
• Have complex investment portfolios.
• Are unsure about your tax residency status or treaty benefits.
• Are subject to FIRPTA rules.

Penalties for Non-Compliance

Failure to comply with U.S. tax laws can result in significant penalties, including:

• Failure-to-File Penalty: Typically 5% of the unpaid taxes for each month or part of a month that a tax return is late, up to 25%.
• Failure-to-Pay Penalty: Typically 0.5% of the unpaid taxes for each month or part of a month that taxes remain unpaid, up to 25%.
• Accuracy-Related Penalties: For underpayments due to negligence or substantial understatement of income, typically 20% of the underpayment.
• Interest: Charged on underpayments and unpaid taxes.
• Criminal Charges: In cases of willful tax evasion, severe fines and imprisonment are possible.

Additionally, there are significant penalties for failing to report foreign bank accounts and other foreign financial assets (e.g., FBAR, Form 8938).