For EB-1C, do I need the Brazilian personal income tax return from the U.S. company?

No. The IRPF (Brazilian personal income tax) is an individual tax and does not apply to companies, so there is no such document to present for the U.S. entity. In the EB-1C category (the green card path for executives and managers transferred from a multinational to a U.S. affiliate or subsidiary), the documentation focus is entirely different.

What the authority needs to see is that the U.S. company genuinely operates and has the structure in place to receive the executive. This is demonstrated with corporate documents, not personal tax filings, such as:

• Financial and accounting statements for the U.S. company.
• Corporate tax returns filed with the U.S. tax authority (IRS).
• Records that establish the company’s activity, size, and organizational structure.
• Evidence of the qualifying relationship between the foreign entity and the U.S. company.

Every case has its own particularities, and the exact document list depends on the company’s and the executive’s profile. It is worth reviewing the documents required by USCIS for your specific situation and organizing the petition file with a specialist before filing.

About the author

Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.