Why Brazilian Rental Property Owners Need a US ITIN
- Form 1040-NR required — Non-US persons with US rental income must file a US tax return (1040-NR) annually.
- 30% withholding by default — Property managers withhold 30% of gross rent from non-US owners without ITIN on file.
- FIRPTA compliance — Selling US property as a Brazilian resident requires ITIN for FIRPTA withholding credit.
- IRS W-8ECI election — Brazilians can elect to treat rental income as effectively connected (ECI) using W-8ECI — requires ITIN.
- Mortgage interest deductions — Filing a 1040-NR with ITIN allows you to deduct mortgage interest and property expenses.
⚠️ 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.
US Rental Income & ITIN for Brazilian Landlords
Brazilian investors increasingly own US rental properties — particularly in Florida, which has a large Brazilian expat community. As a non-US person receiving US rental income, you're required to file Form 1040-NR annually — a US tax return for non-resident aliens. This form requires an ITIN.
Without an ITIN, your US property manager is required to withhold 30% of your gross rental income and remit it to the IRS. With an ITIN and a properly filed 1040-NR, you can elect net-basis taxation — paying tax only on your net profit after expenses, potentially resulting in a much lower tax bill. ITIN Plus processes Brazilian rental income ITIN 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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