Moving to Brazil from the US: Tax Checklist for Americans

Moving to Brazil is exciting, but the tax implications start before you leave. Brazil's worldwide income taxation and complex tax system create unique pre-move planning needs. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, Florida, or another state with tax implications, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Visa Planning

• Research visa options: work visa, investor visa, retirement visa
• Brazil's digital nomad visa (introduced 2022) allows remote work for foreign companies
• None determine your US tax treatment

Banking

• Plan for Brazilian bank account opening (requires CPF)
• Keep at least one US bank account open
• Understand FBAR reporting requirements

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

Brazilian Tax Residency

You become a Brazilian tax resident if you spend more than 183 days in Brazil or if your center of vital interests is in Brazil.

FBAR

File FBAR for all foreign accounts, including Brazilian accounts, if the aggregate value exceeds $10,000.

Establishing Brazil Tax Residency

• Obtain CPF (Cadastro de Pessoas Físicas)
• Open a Brazilian bank account
• Register with Receita Federal (if self-employed)

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Not understanding Brazilian tax residency — The 183-day test determines residency.
4. Not reporting Brazilian bank accounts on FBAR — All foreign accounts are reportable.

Timeline Checklist

3 months before:

• Research visa options
• Plan state tax exit strategy
• Set up travel tracking system

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move

First month in Brazil:

• Obtain CPF
• Open Brazilian bank account
• Register with Receita Federal (if self-employed)

First tax season:

• File US tax return with FEIE/FTC
• File FBAR
• File Brazilian tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are unsure about visa implications.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner