26 U.S.C. § 6012
§ 6012. ¿Tengo que presentar una declaración de impuestos?
Usted debe presentar una declaración federal si su ingreso bruto alcanza su deducción estándar ($16,100 si es soltero, $32,200 en declaración conjunta para 2026), si obtiene $400 netos del trabajo por cuenta propia y en varios otros casos, aunque no deba nada.Explicación
Usted debe presentar una declaración federal si su ingreso bruto alcanza su deducción estándar ($16,100 si es soltero, $32,200 en declaración conjunta para 2026), si obtiene $400 netos del trabajo por cuenta propia y en varios otros casos, aunque no deba nada.
En palabras sencillas
La sección 6012 determina quién tiene que presentar una declaración federal del impuesto sobre el ingreso. Para la mayoría de las personas la prueba es sencilla: si su ingreso bruto del año es al menos igual a su , debe presentar la declaración. El ingreso bruto es el ingreso antes de las : salarios, propinas, cobros por trabajo independiente, intereses, dividendos, alquileres, ganancias, etc. Por debajo de ese límite, por lo general no está obligado a presentarla, aunque a menudo le conviene hacerlo (vea más abajo).
Otras reglas se suman a esta. Si tiene $400 o más de ganancias netas del , debe presentar la declaración para pagar el impuesto sobre el trabajo por cuenta propia, por pequeños que sean sus demás ingresos. Si recibió subsidios para su seguro médico, debe presentarla para conciliarlos. Los con un negocio en EE. UU. deben presentarla aunque el negocio muestre pérdidas.
A quién afecta
A todas las personas con ingresos en EE. UU.: empleados, trabajadores independientes, jubilados, estudiantes y personas que se mudaron a EE. UU. o se fueron del país durante el año.
Las reglas
Para el año tributario 2026, si tiene menos de 65 años:
| Estado civil para efectos de la declaración | Debe presentar la declaración si su ingreso bruto es de al menos |
|---|---|
| Soltero | $16,100 |
| Casado que presenta una declaración conjunta | $32,200 (combinado) |
| $24,150 | |
| Casado que presenta una declaración por separado | $5 (casi cualquier ingreso) |
A partir de los 65 años, el límite sube $2,050 (soltero o cabeza de familia) o $1,650 por cada cónyuge de 65 años o más (casados). La deducción adicional de $6,000 para personas mayores de la ley de 2025 no eleva el umbral para presentar la declaración.
También debe presentar la declaración, sin importar sus ingresos, si:
- Tuvo $400 o más de ganancias netas del trabajo por cuenta propia.
- Se hicieron pagos por adelantado del de prima para su plan médico del Mercado de Seguros Médicos (los concilia en el Formulario 8962).
- Debe impuestos especiales, como el impuesto sobre una distribución de una HSA o de una IRA, o el impuesto del Seguro Social sobre propinas no declaradas.
- Es un no residente que realiza actividades comerciales o de negocios en EE. UU., o debe impuestos que no se le retuvieron por completo.
Si otra persona puede reclamarlo como , se aplican umbrales más bajos, calculados por separado según su ingreso del trabajo y su ingreso no derivado del trabajo. Consulte las reglas del IRS para dependientes.
Ejemplo práctico
Maya trabajó a tiempo parcial en 2026 y ganó $9,800 en salarios. Se le retuvieron $640 de impuesto federal. Su ingreso es inferior a $16,100, así que no está obligada a presentar la declaración.
- Si no la presenta, pierde los $640.
- Si la presenta, recupera los $640 y también podría calificar para el crédito por ingreso del trabajo, que es .
Su compañero de apartamento Sam ganó $6,000 como repartidor para una aplicación y tuvo $5,100 de ganancia después de gastos. Está muy por debajo de $16,100, pero sus ganancias del trabajo por cuenta propia superan los $400, así que debe presentar la declaración y pagar unos $720 de impuesto sobre el trabajo por cuenta propia.
Tenga en cuenta
- "No estar obligado a presentar la declaración" no es lo mismo que "no tener nada que ganar". Preséntela para recuperar la y para reclamar créditos reembolsables como el EITC y el crédito tributario por hijos.
- No hay multa por presentarla fuera de plazo si el IRS le debe un reembolso, pero el reembolso vence: por lo general tiene 3 años desde la fecha de vencimiento original para reclamarlo.
- Una declaración presentada pone en marcha el plazo durante el cual el IRS puede auditarlo. Si no hay declaración, ese plazo nunca empieza a correr.
- Los estados fijan sus propios umbrales para presentar la declaración, a menudo mucho más bajos que el federal.
Explicación preliminar. Las cifras se verificaron con el Rev. Proc. 2025-32 del IRS y el texto vigente el 5 de noviembre de 2026. Aún no la ha revisado un profesional tributario con licencia.
Historia
Forma parte del código desde 1954. Último cambio: 23 de marzo de 2018, por la Consolidated Appropriations Act, 2018.
Todos los cambios, del más reciente al más antiguo (24)
- 23 de marzo de 2018Consolidated Appropriations Act, 2018
- 22 de diciembre de 2017Tax Cuts and Jobs Act (2017)
- 10 de agosto de 2010Public Law 111-226
- 2 de noviembre de 2002Public Law 107-276
- 1 de julio de 2000Public Law 106-230
- 5 de agosto de 1997Taxpayer Relief Act of 1997
- 10 de noviembre de 1988Technical and Miscellaneous Revenue Act of 1988
- 22 de octubre de 1986Tax Reform Act of 1986
- 18 de julio de 1984Deficit Reduction Act of 1984
- 13 de agosto de 1981Economic Recovery Tax Act of 1981
- 24 de diciembre de 1980Public Law 96-589
- 8 de noviembre de 1978Public Law 95-615
- 6 de noviembre de 1978Revenue Act of 1978
- 23 de mayo de 1977Public Law 95-30
- 4 de octubre de 1976Tax Reform Act of 1976
- 23 de diciembre de 1975Public Law 94-164
- 29 de marzo de 1975Public Law 94-12
- 3 de enero de 1975Public Law 93-625
- 15 de octubre de 1974Public Law 93-443
- 10 de diciembre de 1971Public Law 92-178
- 30 de diciembre de 1969Tax Reform Act of 1969
- 26 de febrero de 1964Public Law 88-272
- 2 de septiembre de 1958Public Law 85-866
- 16 de agosto de 1954Internal Revenue Code of 1954 (original text)
El texto de la ley (en inglés)
El Código no tiene traducción oficial al español. Vigente hasta la Public Law 119-102.
Structure
Returns with respect to income taxes under subtitle A shall be made by the following:
Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual—
who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is not a head of a household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
who is a head of a household (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual,
who is a surviving spouse (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual, or
who is entitled to make a joint return and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the basic standard deduction applicable to a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same household as their home.
Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(c).
The amount specified in clause (i), (ii), or (iii) of subparagraph (A) shall be increased by the amount of 1 additional standard deduction (within the meaning of section 63(c)(3)) in the case of an individual entitled to such deduction by reason of section 63(f)(1)(A) (relating to individuals age 65 or more), and the amount specified in clause (iv) of subparagraph (A) shall be increased by the amount of the additional standard deduction for each additional standard deduction to which the individual or his spouse is entitled by reason of section 63(f)(1).
The exception under subparagraph (A) shall not apply to any individual—
who is described in section 63(c)(5) and who has—
income (other than earned income) in excess of the sum of the amount in effect under section 63(c)(5)(A) plus the additional standard deduction (if any) to which the individual is entitled, or
total gross income in excess of the standard deduction, or
for whom the standard deduction is zero under section 63(c)(6).
For purposes of this subsection—
The terms “standard deduction”, “basic standard deduction” and “additional standard deduction” have the respective meanings given such terms by section 63(c).
Every corporation subject to taxation under subtitle A;
Every estate the gross income of which for the taxable year is $600 or more;
Every trust having for the taxable year any taxable income, or having gross income of $600 or over, regardless of the amount of taxable income;
Every estate or trust of which any beneficiary is a nonresident alien;
Every political organization (within the meaning of section 527(e)(1)), and every fund treated under section 527(g) as if it constituted a political organization, which has political organization taxable income (within the meaning of section 527(c)(1)) for the taxable year;
Every homeowners association (within the meaning of section 528(c)(1)) which has homeowners association taxable income (within the meaning of section 528(d)) for the taxable year; and
Every estate of an individual under chapter 7 or 11 of title 11 of the United States Code (relating to bankruptcy) the gross income of which for the taxable year is not less than the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(C);
except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary, nonresident alien individuals subject to the tax imposed by section 871 and foreign corporations subject to the tax imposed by section 881 may be exempted from the requirement of making returns under this section.
If an individual is deceased, the return of such individual required under subsection (a) shall be made by his executor, administrator, or other person charged with the property of such decedent.
If an individual is unable to make a return required under subsection (a), the return of such individual shall be made by a duly authorized agent, his committee, guardian, fiduciary or other person charged with the care of the person or property of such individual. The preceding sentence shall not apply in the case of a receiver appointed by authority of law in possession of only a part of the property of an individual.
In a case where a receiver, trustee in a case under title 11 of the United States Code, or assignee, by order of a court of competent jurisdiction, by operation of law or otherwise, has possession of or holds title to all or substantially all the property or business of a corporation, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the return of income for such corporation in the same manner and form as corporations are required to make such returns.
Returns of an estate, a trust, or an estate of an individual under chapter 7 or 11 of title 11 of the United States Code shall be made by the fiduciary thereof.
Under such regulations as the Secretary may prescribe, a return made by one of two or more joint fiduciaries shall be sufficient compliance with the requirements of this section. A return made pursuant to this paragraph shall contain a statement that the fiduciary has sufficient knowledge of the affairs of the person for whom the return is made to enable him to make the return, and that the return is, to the best of his knowledge and belief, true and correct.
In the case of a trust which is exempt from taxation under section 408(e), for purposes of this section, the trust’s distributive share of items of gross income and gain of any partnership to which subchapter C or D of chapter 63 applies shall be treated as equal to the trust’s distributive share of the taxable income of such partnership.
For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 121 (relating to gain from sale of principal residence) and without regard to the exclusion provided for in section 911 (relating to citizens or residents of the United States living abroad).
Every person required to file a return under this section for the taxable year shall include on such return the amount of interest received or accrued during the taxable year which is exempt from the tax imposed by chapter 1.
For provisions relating to consolidated returns by affiliated corporations, see chapter 6.
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, subsection (a)(1) shall not apply, and every individual who has gross income for the taxable year shall be required to make returns with respect to income taxes under subtitle A, except that a return shall not be required of—
an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or
an individual entitled to make a joint return if—
the gross income of such individual, when combined with the gross income of such individual’s spouse, for the taxable year does not exceed the standard deduction which would be applicable to the taxpayer for such taxable year under section 63 if such individual and such individual’s spouse made a joint return,
such individual and such individual’s spouse have the same household as their home at the close of the taxable year,
such individual’s spouse does not make a separate return, and
neither such individual nor such individual’s spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A).