Attn Brazilians: Some questions about Taxes, residency, and CPF

[RachaelP 3]

Hello Brazilian VJ'ers,

My fiancé is preparing for his move here to the US, and we have some questions for those of you who have already made the move successfully. I have listed the questions below (some related questions, some not).

1) I know that Brazilians living abroad do not have to pay income tax to Brazil since only residents must. Is there anything Brazilians must file with the Brazilian government to note that they are no longer residing in brazil? (I came across something called: IRPF - Comunicação de Saída Definitiva do País but I cannot figure out if this applies.

2) My fiancé is considering keeping a bank account open in Brazil in case he needs to ever deposit money for his family to access. The account is a savings acct that does not assess fees even if we maintain a very low balance. Is there any negative to doing this? Could it affect him being seen as a resident and therefore cause him to owe taxes on global income? I have been told that IF the government considers someone as a resident, they must pay taxes on income from the US. I would hate for a technicality, such as maintaining a bank account there, to make him a resident in the eyes of the Brazilian Government.

3) If he maintains an account simply for himself to use during times of visiting Brazil, is there any problem with this?

4) We have been advised in 2 contradictory ways about whether to suspend or maintain his CPF. We have tended to think that maintaining the CPF is more desirable since suspending it could cause a multitude of problems with regards to renewing his brazilian passport, being required to vote even while abroad, and making purchases via online brazilian retailers. Any advise on this? Also, how does he keep his CPF from suspending due to inactivity?

5) Will my fiancé need to file paperwork to Brazil at tax time (even if he doesn't owe the brazilian government anything). If so, what will he need to file?

THank you for all your help and advise!

[TBoneTX 45,222]

*** Thread moved from General Immigration Discussion to Latin/South American regional subforum for country-specific input. ***

[R & M 14]

Hello Brazilian VJ'ers,

My fiancé is preparing for his move here to the US, and we have some questions for those of you who have already made the move successfully. I have listed the questions below (some related questions, some not).

1) I know that Brazilians living abroad do not have to pay income tax to Brazil since only residents must. Is there anything Brazilians must file with the Brazilian government to note that they are no longer residing in brazil? (I came across something called: IRPF - Comunicação de Saída Definitiva do País but I cannot figure out if this applies.

2) My fiancé is considering keeping a bank account open in Brazil in case he needs to ever deposit money for his family to access. The account is a savings acct that does not assess fees even if we maintain a very low balance. Is there any negative to doing this? Could it affect him being seen as a resident and therefore cause him to owe taxes on global income? I have been told that IF the government considers someone as a resident, they must pay taxes on income from the US. I would hate for a technicality, such as maintaining a bank account there, to make him a resident in the eyes of the Brazilian Government.

3) If he maintains an account simply for himself to use during times of visiting Brazil, is there any problem with this?

4) We have been advised in 2 contradictory ways about whether to suspend or maintain his CPF. We have tended to think that maintaining the CPF is more desirable since suspending it could cause a multitude of problems with regards to renewing his brazilian passport, being required to vote even while abroad, and making purchases via online brazilian retailers. Any advise on this? Also, how does he keep his CPF from suspending due to inactivity?

5) Will my fiancé need to file paperwork to Brazil at tax time (even if he doesn't owe the brazilian government anything). If so, what will he need to file?

THank you for all your help and advise!

1) I am a Brazilian living in the US for almost ten years. I definitely recommend that he files the "Comunicação de Saída Definitiva do País". I did it after one year in the US. The rules are on the "Receita Federal" website. http://www.receita.fazenda.gov.br/Aplicacoes/ATSDR/IRPFSaida2013/index.asp

2) I have both a checking and a savings account in Brazil. It is extremely helpful to keep them. He would probably have to include the interest as part of his global income on the US tax return, but if the amounts are low, those would have a minimal impact on his taxable income. You should consult with a US tax specialist.

3) I don't think so.

4) I kept mine and I have no problems. Be sure he files the "Comunicação de Saída Definitiva do País" though...

5) He will most probably have to pay taxes "in advance" when he files the "Comunicação de Saída Definitiva do País".

I highly recommend you carefully read the information on the "Receita Federal" website.

[RachaelP 3]

1) I am a Brazilian living in the US for almost ten years. I definitely recommend that he files the "Comunicação de Saída Definitiva do País". I did it after one year in the US. The rules are on the "Receita Federal" website. http://www.receita.fazenda.gov.br/Aplicacoes/ATSDR/IRPFSaida2013/index.asp

2) I have both a checking and a savings account in Brazil. It is extremely helpful to keep them. He would probably have to include the interest as part of his global income on the US tax return, but if the amounts are low, those would have a minimal impact on his taxable income. You should consult with a US tax specialist.

3) I don't think so.

4) I kept mine and I have no problems. Be sure he files the "Comunicação de Saída Definitiva do País" though...

5) He will most probably have to pay taxes "in advance" when he files the "Comunicação de Saída Definitiva do País".

I highly recommend you carefully read the information on the "Receita Federal" website.

Thank you so much for your response. You have been extremely helpful!

[R & M 14]

This is an interesting Q&A video about the "Declaração de Saída Definitiva do País". In Portuguese only: