If you are a Brazilian citizen earning income from U.S. sources, investing in U.S. property, or planning to file taxes jointly with a U.S. spouse, you may need an ITIN (Individual Taxpayer Identification Number) issued by the IRS.

Unlike some countries, Brazil does not currently have a tax treaty with the U.S.. This means that without an ITIN, Brazilians may face the default 30% withholding tax on U.S. income. An ITIN allows you to file a U.S. tax return, claim refunds on excess withholding, and stay compliant with IRS rules.

At House of Bookkeepers, an IRS-Certified Acceptance Agent (CAA), we help applicants in Brazil obtain their ITIN letters securely and efficiently, without mailing passports to the U.S.

What Is an ITIN?

An ITIN is a nine-digit tax processing number (format: 9XX-XX-XXXX) given by the IRS to individuals who:

  • Need to file or report U.S. taxes

  • Are not eligible for a U.S. Social Security Number (SSN)

Who Commonly Needs an ITIN?

  • Nonresident aliens with U.S.-sourced income

  • Property investors subject to FIRPTA when selling U.S. real estate

  • Spouses and dependents of U.S. taxpayers

  • International students or researchers on U.S. scholarships

  • Freelancers, Amazon sellers, contractors, and digital workers

Who in Brazil Should Apply for an ITIN?

Here are the most common scenarios for Brazilians:

  • Freelancers and Digital Workers
    Brazilian professionals working with U.S. clients or platforms (Upwork, Amazon, Fiverr, PayPal, Stripe, AdSense, etc.) may face 30% default withholding. An ITIN lets you file a tax return and reclaim excess tax.

  • Property Investors
    Selling or renting U.S. real estate triggers FIRPTA (Foreign Investment in Real Property Tax Act) withholding. An ITIN is required to file a tax return and request a refund if too much tax was withheld.

  • Filing Jointly with a U.S. Spouse
    If your spouse is a U.S. taxpayer, you’ll need an ITIN to be included on the joint return and claim spousal benefits.

  • Investors in U.S. Companies
    Without a treaty, dividends paid to Brazilians are withheld at 30%. With an ITIN, you can file a return, report the income, and potentially reclaim part of the withholding.

  • Responsible Party for a U.S. LLC
    If you own a U.S. LLC, you need an ITIN to manage tax obligations. Documents required include your Articles of Organization, Operating Agreement, and IRS EIN Confirmation Letter (CP 575 Notice).

Benefits of Having an ITIN

  • File U.S. tax returns legally and avoid penalties

  • Claim refunds for overpaid withholding taxes

  • Stay compliant with FIRPTA for real estate sales

  • Avoid permanently losing 30% of your U.S. income

  • Be included on a U.S. spouse’s or dependent’s return

  • Build trust with U.S. banks, payment processors, and platforms (when paired with EIN/LLC)

Step-by-Step: How to Apply for an ITIN from Brazil in 2025

Step 1: Confirm Eligibility

You need a reason related to U.S. taxes, such as:

  • Filing a U.S. return for income, freelancing, or investments

  • Selling or renting U.S. property

  • Filing jointly with a U.S. spouse

  • Being listed as a dependent on a U.S. tax return

Step 2: Complete Form W-7

This is the official IRS application form for ITIN. Accuracy is critical to avoid rejections.

Step 3: Gather Required Documents

  • Valid passport (scan copy works if applying through a CAA; otherwise, IRS needs original or certified copy)

  • U.S. federal tax return (Form 1040 or 1040-NR), unless an exception applies

  • Supporting documents (visa, U.S. income statement, property sale contract, scholarship letter, etc.)

Step 4: Apply Through a Certified Acceptance Agent (CAA)

With House of Bookkeepers, you don’t need to mail your passport to the U.S. As an IRS CAA, we verify your documents locally in Brazil and submit your application directly.

ITIN Processing Timeline in 2025

  • Standard processing: 8–13 weeks

  • Peak season (Jan–Apr): up to 13–16 weeks

  • At HOB, we can often retrieve your ITIN number within ~2.5 months by contacting the IRS

    • Note: The official ITIN letter (CP565) will still take the full processing time to arrive by mail

Why Use House of Bookkeepers (IRS CAA)?

  • ✅Passport stays safe — verified locally in Brazil

  • ✅ Higher success rate, fewer rejections

  • ✅ End-to-end service: W-7 form, COA, tax return, and submission

  • ✅ Official IRS authorization (listed CAA)

  • ✅ Real-time updates until your ITIN approval letter (CP565) arrives

  • ✅ 100% Money-Back Guarantee if rejected due to our process error

Common Mistakes to Avoid

  • Submitting incomplete or inaccurate Form W-7

  • Using uncertified passport copies without a CAA

  • Forgetting to attach a tax return (unless exempt)

  • Mailing documents through unreliable services

  • Assuming ITIN provides immigration or work rights (it does not)

Quick FAQs – ITIN from Brazil

Q1. Can I apply for an ITIN from Brazil?
Yes. With House of Bookkeepers as your IRS CAA, you don’t need to travel or mail your passport.

Q2. Does Brazil have a tax treaty with the U.S.?
No. Unlike Mexico, Brazil does not currently have a tax treaty with the U.S. This makes applying for an ITIN even more important to manage withholding tax and claim refunds.

Q3. How do I know if my ITIN is approved?
The IRS issues Letter CP565 once your ITIN is assigned. We notify you immediately.

Q4. Do I need a U.S. address?
A U.S. address is not mandatory. The IRS can send your ITIN letter directly to your foreign (non-U.S.) address as listed on your application. However, having a U.S. residential address or a reliable mail forwarding service is beneficial, as it can help delivery of your IRS letter more securely and faster.

Alternatively, we can also receive the letter at our address and send you a scanned copy by email.

Q5. How will you verify my identity?
As part of the IRS verification process, we’ll ask you to provide a selfie of yourself holding the passport’s information page. This simple step confirms that the passport belongs to you and helps us complete your identity verification securely.

Apply with Confidence

At House of Bookkeepers, we make ITIN applications simple and secure for Brazilian applicants.

📍 IRS-Certified Acceptance Agent (CAA) – Brazil Service
🌍 Website: https://www.houseofbookkeepers.com

Start your ITIN application today — and take control of your U.S. tax compliance and refunds.