¿Qué estado personal debo escoger para rendir mi planilla?

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Al momento de rendir la planilla es necesario escoger correctamente el estado personal bajo el cual debe rendir. Esta elección no puede ser arbitraria, sino que debe seguir las reglas establecidas por ley.

Antes de detallar cada una de las alternativas es importante mencionar que el estado personal que se va a utilizar es el que la persona tenía al finalizar el año. Por ejemplo, si la persona se casa en cualquier momento del año, aunque sea al final, debe escoger una de las alternativas para personas casadas. Si un contribuyente se divorcia durante el año y está soltero a fin de año debe radicar como Contribuyente Individual.

Hace unos años cambiaron los estados personales disponibles para rendir las planillas, así como las reglas para cada categoría. Es importante repasarlas para seleccionar el estado correcto.

El estado personal de Contribuyente Individual debe ser utilizado por personas que sean: solteros (incluyendo viudos y divorciados), casados con capitulaciones de total separación de bienes o casados que no vivan con su cónyge. Para que un casado que no viva con su cónyuge pueda seleccionar este estado personal no puede haber vivido con su cónyuge por un periodo ininterrumpido de 183 días dentro de un periodo de 12 meses que incluya el cierre del año contributivo.

El estado personal de Casado es para personas casadas que vivan juntos y que rinden la planilla en conjunto. Los contribuyentes casados que rinden bajo este estado tienen la opción de computar su contribución de forma conjunta o separadamente para cada cónyuge pero dentro de la misma planilla. Para computar la contribución de forma separada hay que marcar la elección de Cómputo Opcional bajo el estado de casado. Esta opción generalmente es beneficiosa para matrimonios en los cuales ambos cónyuges reciben ingresos.

Por último, los matrimonios que aunque vivan juntos deseen radicar planillas separadas pueden escoger el estado personal de Casado que rinde por separado. En este caso el contribuyente debe proveer el nombre y el número de seguro social de su cónyuge. Este estado afecta la manera en que los cónyuges pueden tomar las deducciones.

También ocurre que los contribuyentes que enviudan durante el año no saben cómo rendir la planilla. En estos casos en particular es necesario rendir dos planillas para el año contributivo, una desde el primer día del año hasta la fecha de la muerte y otra por el resto del año. Al llenar cada una de estas planillas el contribuyente debe elegir el estado personal que aplique al final de cada periodo según las reglas presentadas aquí.

Si tiene dudas sobre cómo rendir su planilla o sobre cuál es el estado personal que más le conviene consulte con su CPA.

Para más información contacte a:

Isabel Hernández, CPA