🏛️ IRS Certifying Acceptance Agent (CAA)  |  ✅ $99 Flat Fee  |  ⏱️ 8–14 Week Processing  |  🌍 100% Remote
🇧🇷 Brazil ITIN Service

Form 5472 for Brazilian LLC Owners — Avoid the $25,000 Penalty

$99 flat fee · Form 5472 expert · IRS CAA · 8–14 weeks

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What is Form 5472 and Why Do Brazilians Need an ITIN for It?

  • $25,000 automatic penalty for failure to file Form 5472 as a foreign-owned US LLC — no exceptions.
  • ITIN required on the form — As the Brazilian owner, your ITIN identifies you as the foreign party on Form 5472.
  • Filed with Form 1120 — Form 5472 attaches to the LLC's annual tax return (Form 1120), filed by April 15.
  • Even zero-income LLCs must file — If your LLC had no transactions, you still must file Form 5472.
  • Pro-rata penalties — Partial year filing violations also trigger the $25,000 penalty.
⚠️ No US–Brazil Tax Treaty: Brazil has no income tax treaty with the United States. Your ITIN is still required for IRS compliance and W-8BEN filings, but standard US withholding rates apply.

⚠️ Only a CAA Can Certify Your Documents — Don't Risk Rejection

Many ITIN services are not registered IRS Certifying Acceptance Agents. If a non-CAA submits your W-7, the IRS issues a CP567 rejection notice. ITIN Plus is a registered CAA — we certify your passport, file your W-7, and track your application to the IRS directly. You never mail your original passport.

Form 5472 — The Most Important IRS Form for Brazilian LLC Owners

Form 5472 (Information Return of a 25% Foreign-Owned US Corporation) is the IRS form that foreign owners of US LLCs must file every year. For Brazilian entrepreneurs who formed a Delaware or Wyoming LLC, this is one of the most critical compliance requirements — and one of the most commonly missed.

The form identifies you as the foreign owner (using your ITIN) and discloses all transactions between you and the LLC (loans, capital contributions, payments). Missing even one year results in an automatic $25,000 penalty — with no appeal process. ITIN Plus helps Brazilian LLC owners get their ITIN in 8–14 weeks and can connect you with a US CPA for Form 5472 filing assistance.

How to Apply — 4 Simple Steps

1
Email Us — Send your application to apply@itinplus.com or use our online form. Takes under 5 minutes.
2
Send Passport Scan — Email a scan of your Brazilian passport. As a CAA, we certify it — no original mailing needed.
3
We File With IRS — We prepare your W-7 and submit it directly to the IRS. You get confirmation when filed.
4
Receive ITIN — Your ITIN arrives in 8–14 weeks. We follow up with the IRS throughout.
$99

Flat fee · IRS CAA · No hidden charges · Renewal: $199 · EIN add-on: $50

Frequently Asked Questions

Can a Brazilian get an ITIN remotely?

Yes. ITIN Plus is an IRS Certifying Acceptance Agent (CAA). We process your application 100% remotely — no embassy visit needed. Email your passport scan to apply@itinplus.com.

How long does it take?

Typically 8–14 weeks from IRS receipt of your W-7. ITIN Plus monitors your application and follows up with the IRS throughout.

How much does it cost?

ITIN Plus charges a flat $99 fee. Renewal is $199. EIN add-on is $50. No hidden charges.

Does Brazil have a US tax treaty?

No. Brazil has no income tax treaty with the United States. Your ITIN is still required for IRS compliance. Standard withholding rates apply.

What documents do I need?

A valid Brazilian passport is the primary document. Additional documents depend on your use case. ITIN Plus provides a full checklist when you apply.

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