Why Brazilian Real Estate Investors Need a US ITIN
- FIRPTA withholding — The Foreign Investment in Real Property Tax Act requires ITIN for non-US investors buying/selling US property.
- Rental income reporting — Non-US owners of US rental property must file US tax returns (Form 1040-NR) requiring an ITIN.
- Mortgage applications — Some US lenders require ITIN for non-resident mortgage applicants.
- Property management companies — US property managers withhold 30% of rental income without a valid ITIN on file.
- 1031 exchange — Tax-deferred property exchanges require ITIN for non-US participants.
⚠️ 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.
FIRPTA & ITIN for Brazilian Investors
Brazil has one of the most active foreign buyer communities in US real estate — particularly in Florida, Texas, and New York. Whether you're buying a vacation home, rental property, or commercial real estate, the IRS requires a US Individual Taxpayer Identification Number (ITIN) for all non-US property owners.
Under FIRPTA (Foreign Investment in Real Property Tax Act), the buyer of US real estate owned by a non-US person must withhold up to 15% of the purchase price and remit it to the IRS — unless the seller has an ITIN and files a US tax return. Property managers also withhold 30% of rental income from non-US owners without a valid ITIN. ITIN Plus processes Brazilian investor applications in 8–14 weeks.
How to Apply — 4 Simple Steps
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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