Form 433-A (sp), Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version), is the Internal Revenue Service (IRS) financial statement printed in Spanish, on which an individual reports personal information, assets, monthly income and living expenses. Wage earners complete Sections 1 through 5; self-employed individuals also complete Sections 6 and 7. On FillingPDF you can fill out the form online and download or print the completed PDF. The official PDF is published by the IRS, which also issues Publication 1854(SP) for additional guidance.
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What is Form 433-A (sp)?
Form 433-A (sp), Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version), is the Internal Revenue Service (IRS) statement, printed in Spanish, in which an individual lists personal information, employment, assets, monthly income and living expenses, and, if self-employed, business information.
The printed title is "Formulario 433-A, Información de Cobro Para los Asalariados y Trabajadores por Cuenta Propia," and the revision date is July 2022. The "(sp)" in the number marks the Spanish-language version.
The form has seven sections:
- Section 1: personal information, household members and outside business interests.
- Section 2: employment information for wage earners.
- Section 3: other financial information, such as litigation, bankruptcy, trusts, safe deposit boxes and asset transfers.
- Section 4: personal assets, domestic and foreign.
- Section 5: monthly income and living expenses.
- Section 6: business information, for the self-employed only.
- Section 7: sole proprietor income and expenses, for the self-employed only.
The taxpayer, and the spouse if applicable, sign a certification under penalty of perjury that the statement of assets, liabilities and other information is true, correct and complete. After reviewing a properly completed form, the IRS may ask you to verify the assets, liens, income and expenses you reported.
Only sole proprietors filing Schedule C use Sections 6 and 7 of this form. Every other business entity completes Form 433-B (SP).
Who needs to file Form 433-A (sp)?
Individuals who need to complete this statement in Spanish fall into two groups, and the form tells each which sections to fill in.
- Wage earners: complete Sections 1, 2, 3, 4 and 5, including the signature on page 4. Answer every question or write N/A (no aplica).
- Self-employed individuals: complete Sections 1, 3, 4, 5, 6 and 7 and sign on page 4. Sections 6 and 7 are for self-employed taxpayers only.
If you or your spouse have self-employment income instead of, or in addition to, wages, the form directs you to also complete the business information in Sections 6 and 7.
Line 51 sets the limit for the self-employed sections. They apply only if the business is a sole proprietorship filing Schedule C. If it is not, the form says to complete Form 433-B (SP) instead, as do all other business entities, including limited liability companies, partnerships and corporations.
A spouse's information appears throughout the form (lines 1a, 2b, 5a to 5h, 21, 27 and 29), and the certification has a signature line for the spouse. The form does not describe representatives signing for the taxpayer.
When to file Form 433-A (sp)
The form prints no due date and does not say what triggers it. It is a snapshot of your finances, so enter figures that are current when you complete it. Account, loan and asset lines ask for an "as of" date (mes/día/año).
Self-employed taxpayers choose a period of the past 3, 6, 9 or 12 months in Section 7 and report average monthly income and expenses for that period. Lines 67 to 87 must match the business's profit and loss statement.
Once the IRS has reviewed a properly completed form, you may be asked for verification of what you declared, so keep your supporting records at hand.
Documents you need
- Copies of the documentation that applies to the questions in Section 3 (lines 6 to 11), as the section heading directs you to attach.
- A list of secured debts, attached to line 46 of Section 5, when you report them.
- A list of other expenses, attached to line 48 of Section 5, when you report them.
- A statement with the public key of each virtual currency, attached when it applies to the digital assets you list on lines 14d and 14e.
- An explanation, when your net business income on line 23 is greater or lower than in previous years.
- Additional sheets, if you need more space to answer any question.
- Later, if the IRS asks for verification: previously filed tax returns, pay reports, self-employment records, bank and investment statements, loan statements or bills for recurring expenses.
How to fill out Form 433-A (sp)
Choose the sections that apply
Wage earners complete Sections 1 to 5 and sign on page 4. Self-employed individuals complete Sections 1, 3, 4, 5, 6 and 7 and sign on page 4. Answer every question or enter N/A.
Complete Section 1, personal information
Enter full names of the taxpayer and spouse on line 1a, address on 1b, county on 1c and phone numbers on 1d to 1f. Mark marital status on 2a, enter SSN or ITIN and date of birth (mes/día/año) on 2b, and list other household members or dependents with name, age and relationship on 2c.
Report outside business interests
On line 3a, mark Sí (with percentage owned and title) or No for any outside business interest, including LLCs, LLPs, corporations and partnerships. If yes, give the business name on 3b and mark its type on 3c.
Enter employment details (wage earners)
In Section 2, enter employer name, address, work phone, years and months with the employer, occupation, number of exemptions claimed on Form W-4(SP) and pay period for the taxpayer (lines 4a to 4h) and spouse (lines 5a to 5h). Mark whether the employer allows contact at work.
Answer the Section 3 questions
Lines 6 to 11 ask about litigation, bankruptcy, living abroad for 6 months or more in the past 10 years, trusts, estates and life insurance policies, safe deposit boxes, and asset transfers in the past 10 years. For each Sí, fill in the details requested and attach the documentation that applies.
List cash, bank accounts and investments
Enter cash on hand on line 12 and each personal bank account on 13a and 13b, then total them on 13c. Enter investments with value, loan balance and net value on 14a and 14b, and digital assets on 14d and 14e. Add them on 14f.
Report credit, insurance and real property
List available credit on lines 15a and 15b and total it on 15c. For life insurance with cash value, answer 16a and complete 16b to 16g. Enter each property on 17a and 17b with market value, loan balance, payment and net value, and total on 17c.
List vehicles and other personal assets
Enter owned or leased vehicles on lines 18a and 18b (total on 18c) with year, make, mileage, plate and VIN. Enter furniture, valuables and intangible assets on 19a and 19b (total on 19c).
Enter monthly income in Section 5
Lines 20 to 33 take gross monthly amounts; total on line 34. For wages, multiply weekly pay by 4.3, biweekly pay by 2.17 and twice-monthly pay by 2. On line 23, enter the net business income from line 89, or "0" for a loss.
Enter monthly living expenses
Lines 35 to 48 take your actual monthly expenses; the column for allowable expenses is for IRS use only. Total the expenses on line 49 and subtract line 49 from line 34 for the net difference on line 50. Attach lists for lines 46 and 48.
Complete Section 6 (self-employed only)
On line 51, mark Sí if the business is a sole proprietorship filing Schedule C; otherwise stop and complete Form 433-B (SP). Then enter business details on lines 52 to 62, business cash on 63, bank accounts on 64a to 64c, receivables on 65a to 65f and business assets on 66a to 66c.
Complete Section 7 (self-employed only)
Mark the accounting method and the 3-, 6-, 9- or 12-month period. Enter average monthly income on lines 67 to 76 and expenses on 77 to 88. Line 89 is line 76 minus line 88; carry it to line 23.
Review, sign and download the PDF
Check that every question is answered or marked N/A, then sign and date the certification on page 4 (taxpayer and spouse). Download or print the completed PDF from FillingPDF and attach what the form asks for.
How to submit Form 433-A (sp)
The form itself prints no mailing address, fax number or online portal, and it names no other submission channel. The IRS website printed on it is www.irs.gov, and the form points to Publication 1854(SP), Cómo Preparar la Información de Cobro para los Asalariados y los Trabajadores por Cuenta Propia, for additional information.
Before you send the form to the IRS:
- Sign and date the certification on page 4. Self-employed taxpayers complete Sections 6 and 7 first, then go back to page 4 to sign.
- Answer every question or write N/A where it does not apply.
- Attach copies of the documentation that applies, as the heading of Section 3 directs, plus the lists the form asks for on lines 46 and 48 and any additional sheets you need for more space.
- If you report digital assets, attach a statement with the public key of each virtual currency where applicable.
Use the contact details the IRS gave you when it asked for the statement. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels, not FillingPDF.
Common mistakes to avoid
- Leaving questions blank instead of answering them or writing N/A (no aplica), which the form requires for every question that does not apply.
- Self-employed taxpayers signing on page 4 before completing Sections 6 and 7; the form says to complete them first and then return to page 4 to sign.
- Using Sections 6 and 7 for an LLC, partnership or corporation; line 51 says these entities complete Form 433-B (SP) instead.
- Entering a negative number for net business income (line 23) or net rental income (line 24); the form says to enter "0" when there is a loss.
- Deducting withholding, insurance or credit union payments from gross monthly wages on line 20 or 21; the form says to enter gross wages before such deductions.
- Leaving out foreign assets; Section 4 and Section 5 cover domestic and foreign assets, and several lines name foreign locations.
- Claiming expenses the form generally does not allow, such as private school tuition, college costs, charitable or voluntary retirement contributions and payments on unsecured debts, without being able to show they are necessary for health and welfare or to produce income.
- Skipping the attached lists for lines 46 and 48, or the public key statement for digital assets.
- Entering business income and expenses on lines 67 to 87 that do not match the business's profit and loss statement.
Frequently asked questions
What is Form 433-A (sp)?
Form 433-A (sp) is the Spanish-language version of the IRS Collection Information Statement for Wage Earners and Self-Employed Individuals. It records your personal information, assets, monthly income and living expenses, and it ends with a certification signed under penalty of perjury.
Which sections of Form 433-A (sp) do I complete?
Wage earners complete Sections 1, 2, 3, 4 and 5 and sign on page 4. Self-employed individuals complete Sections 1, 3, 4, 5, 6 and 7 and sign on page 4. Write N/A on any question that does not apply.
When do I use Form 433-B (SP) instead of Sections 6 and 7?
Use Form 433-B (SP) when the business is not a sole proprietorship filing Schedule C. Line 51 says all other entities, including limited liability companies, partnerships and corporations, complete that form instead.
How do I figure monthly wages for lines 20 and 21?
Enter gross monthly wages without deducting withholding or other payroll deductions. The form says to multiply weekly gross pay by 4.3, biweekly pay by 2.17, and twice-monthly pay by 2.
What do I enter on line 23 if my business lost money?
Enter "0". The form says not to enter a negative number for net business income. Line 23 is the amount from line 89 in Section 7, and you should include an explanation if the amount is higher or lower than in previous years.
Do I have to attach documents to Form 433-A (sp)?
Section 3 tells you to attach copies of the documentation that applies. The form also asks for lists for lines 46 and 48 and a public key statement for digital assets where applicable. The IRS may later ask for verification of what you reported.
Where do I send Form 433-A (sp)?
The form prints no address, fax number or portal. It points to www.irs.gov and to Publication 1854(SP) for additional information, so use the contact details given to you by the IRS when it requested the statement.
Can I fill out Form 433-A (sp) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or send the form to the IRS; you submit it through the channels the IRS gives you.
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