U.S. Tax Guide for Brazilian Citizens Moving to the United States

Does this sound like your situation?

• You are moving (or recently moved) from Brazil to the U.S. on a visa or green card.
• You still have bank accounts, investments, a pension or property in Brazil.
• You are not sure when you start owing U.S. tax or what your first return should look like.
• You want to avoid paying tax twice or missing a reporting form.

Do I have to file a U.S. tax return in my first year?

Usually yes. Once you become a U.S. tax resident, you file a U.S. return reporting your worldwide income — including income from Brazil. Many people have a split ("dual-status") first year: nonresident for part of the year and resident for the rest. Getting that first return right sets up every year after it.

Do I need to report my bank accounts in Brazil?

Yes, once you are a U.S. tax resident. If your foreign accounts together exceed $10,000 at any point in the year, you file an FBAR. Larger balances may also require Form 8938 with your return. These are reporting forms — not extra tax — but the penalties for missing them can be serious.

What are the key deadlines?

• U.S. individual tax return: April 15 (extension available to October 15).
• FBAR: April 15, with an automatic extension to October 15.
• Estimated tax payments may be due during the year if no tax is withheld from your income.

How do I avoid paying tax twice?

If you pay tax in Brazil on the same income, the U.S. usually lets you claim a foreign tax credit to reduce your U.S. tax. Keeping good records of taxes paid in Brazil makes this much easier.

What about income, property or a business I still have in Brazil?

Rental income, interest, dividends, pensions and business income from Brazil are generally reported on your U.S. return. Owning part of a foreign company, foreign investment funds or receiving a large gift or inheritance from abroad can also require extra IRS information forms. We tell you which ones apply.

Does a U.S. tax treaty with Brazil help?

In some cases. Where the U.S. and Brazil have a tax treaty or social security agreement, it can help prevent the same income from being taxed twice. The details depend on your situation, so we review whether any treaty benefit applies when we prepare your return — you do not need to study the treaty yourself.

I'm behind on U.S. filings — what can I do?

You are not alone, and there are established ways to catch up. Many people who did not know about their filing duties can use the IRS Streamlined Filing Compliance Procedures to file the missing returns and FBARs with reduced or no penalties. The key is to act before the IRS contacts you.

How Chirino USA can help

• Prepare your U.S. tax returns and international forms (FBAR, Form 8938, Form 5472, pro forma 1120, 1040-NR).
• Catch you up on missed years and request penalty relief where it applies.
• Plan ahead for a move, a new U.S. company, or a U.S. property purchase.
• Work with your local advisor so both countries' filings line up.

Our international tax specialists handle the U.S. side only — U.S. federal returns, international reporting, and planning. The team includes licensed CPAs, IRS Enrolled Agents (EAs), and experienced U.S. tax professionals. We do not prepare foreign tax returns or give legal advice under other countries' laws. Schedule a free consultation and we'll tell you exactly what you need to file.

Sources and official references

• IRS — Substantial presence test
• IRS Publication 519 — U.S. Tax Guide for Aliens
• IRS — United States income tax treaties A to Z
• IRS — About Form 8621 (PFIC)
• SSA — U.S. international social security agreements