How do I file taxes in Brazil while on L-1 in the United States?

It depends, above all, on your tax residency status in Brazil. Being in the United States on the L-1 does not, by itself, end your obligations with the Brazilian tax authority: what determines the scope of your filing is whether you remain a tax resident in the country and where your income originates.

The two most common scenarios are:

• If you are still a tax resident in Brazil, you generally report worldwide income (from abroad and from Brazilian sources) on the DIRPF. Ties such as property, family, and economic interests can establish this status.
• If you formalized your permanent departure, by notifying the Receita Federal and filing the Declaração de Saída Definitiva do País, you become a non-resident and typically report only income from Brazilian sources.

Because the topic involves potential double taxation and rules that vary case by case, the best approach is to review your situation with a specialized accountant and, if needed, with immigration law support, ensuring obligations in both countries are met without surprises.

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.