Why Brazilian US LLC Owners Need an ITIN
- Form 5472 mandatory — All foreign-owned US LLCs must file Form 5472. Missing it = $25,000 automatic penalty per year.
- Form 1120 annual return — US LLC annual tax returns require the owner's ITIN on the form.
- US bank account access — Mercury, Relay, Wise Business all require EIN + ITIN for non-US LLC owner accounts.
- Stripe and payment compliance — Payment processors require owner ITIN for non-US LLC merchant accounts.
- Amazon FBA and e-commerce — Selling through a US LLC requires ITIN for Amazon Seller Central tax compliance.
⚠️ Always Use an IRS Certifying Acceptance Agent (CAA)
Many ITIN services are not registered CAAs. If a non-CAA submits your W-7, the IRS issues a CP567 rejection notice. ITIN Plus is a registered IRS Certifying Acceptance Agent — we certify your documents, prepare your W-7, and submit directly to the IRS. No original passport mailing required.
US LLC Structure for Brazilian Entrepreneurs — IRS Requirements
A US LLC is the most powerful business structure for Brazilian entrepreneurs accessing US markets. But it comes with IRS obligations that are frequently misunderstood. As a foreign owner of a US LLC, you must file Form 5472 every year — regardless of whether your LLC earned any income. This form requires your personal ITIN.
Missing even one year of Form 5472 triggers a $25,000 automatic IRS penalty. There is no waiver process, no grace period, and no appeals — the penalty is assessed automatically. ITIN Plus helps Brazilian LLC owners get their ITIN (and EIN) set up correctly in 8–14 weeks. Email apply@itinplus.com to start.
How to Apply
Flat fee · IRS CAA · No hidden charges · Renewal: $199 · EIN add-on: $50
Frequently Asked Questions
Can a Brazilian apply remotely?
Yes. ITIN Plus is an IRS Certifying Acceptance Agent (CAA). Email apply@itinplus.com — no embassy visit needed.
How long does it take?
8–14 weeks from IRS receipt of your W-7.
How much does it cost?
$99 flat fee for new ITINs. $199 renewal. $50 EIN add-on.
Does Brazil have a US tax treaty?
No. Standard US withholding rates apply. Your ITIN is still required for W-8BEN and IRS compliance.
What documents are needed?
Your valid Brazilian passport is the primary document. ITIN Plus provides a full checklist when you apply.
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