Do people in Brazil need an ITIN?
Only if there is a U.S. tax reason. An ITIN is a nine-digit IRS number for people who need a U.S. taxpayer ID for federal tax purposes but cannot get an SSN. Living in Brazil is not a reason by itself.IRS
These are the situations that usually create a reason, in any country:
- You rent out or sell a U.S. property. Foreign sellers often need an ITIN to claim FIRPTA withholding back.IRS
- You have U.S. income that needs a U.S. return, or tax was withheld that you want back.IRS
- You want a treaty rate on U.S. income and the payer needs a taxpayer ID.IRS
- You are the spouse or dependent of a U.S. citizen or resident and are claimed for an allowable tax benefit.IRS
- You are a non-resident student, professor or researcher with a return or an exception to claim.IRS
An ITIN does not give you work authorization or eligibility for Social Security benefits.IRS Our what is an ITIN guide has the basics.
What is specific to Brazil
The OECD describes the CPF as the number attributed to both national and resident individuals. It has 11 digits.OECD The tax ID you enter on Form W-7 line 6b, and on Form W-8BEN, is your CPF (Cadastro de Pessoas Físicas).OECD
- No treaty rate to claim. Because the IRS list has no treaty with Brazil, a Brazilian cannot claim a reduced treaty rate on a Form W-8BEN. Our W-8BEN guide in Portuguese explains the rest.IRS
- Creators and sellers. U.S. platforms often ask foreign users for tax paperwork. A W-8BEN is the usual form, and an ITIN is only needed in some cases. See our guide for Brazilian creators (in English).IRS
The U.S.–Brazil tax treaty
The IRS list of United States income tax treaties does not include Brazil.IRS The IRS says that if there is no treaty, you must pay tax on the income in the same way and at the same rates shown in the instructions for the applicable U.S. return.IRS
For U.S. income that is not connected with a U.S. business, Form 1040-NR taxes it at 30% unless a treaty sets a lower rate, and with no treaty there is no lower treaty rate to claim.IRS You may still be asked for a Form W-8BEN to show you are a foreign person.IRS
Your W-8BEN guide shows each line. The IRS publishes the full list on its treaties A to Z page. This is general information, not tax advice.
How to get an ITIN from Brazil, step by step
Five steps, in order. You can do all of them from home.
- 1
Confirm your U.S. tax reason
Most first-time applicants attach a U.S. return (Form 1040-NR). A few reasons qualify for an exception that lets you apply without one.IRS The reason you tick on the form has to match your paperwork.
Form W-7, reason box - 2
Check your passport
A current passport is the only stand-alone document, so you need nothing else. It must not be expired when you submit.IRS
Valid passport - 3
- 4
Join the video interview
You interview with a Certifying Acceptance Agent by video from Brazil. The IRS allows acceptance agents to do the interview by video call.IRS Your interview is on a live video call. No mailing your original passport to the IRS. We'll tell you exactly how to get your documents to us.
Live video call - 5
Em português
Em português: O que é o ITIN e W-8BEN: como preencher.
Ways to apply from Brazil
| Route | Who checks your documents | Cost | Good to know |
|---|---|---|---|
| Mail it to the IRS | The IRS, from originals or certified copies | No agent fee. You pay postage or courier | Documents come back to your mailing address, and you should call if they are not back within 60 days.IRS |
| IRS Taxpayer Assistance Center | An IRS employee, in person | Free | U.S. only, by appointment. It can take several weeks to get one.IRS |
| An acceptance agent in Brazil | An agent on the IRS list for your country | Fee-based | The IRS acceptance agent page lists agents in Brazil.IRS |
| Nolly.com, by video | A Certifying Acceptance Agent, on a video interview | US$199 Standard, US$265 Priority, with any U.S. tax return quoted separately | You do not need to travel. Money back if the IRS rejects your ITIN application. Terms apply. |
Prices in U.S. dollars. Most applicants also need a U.S. tax return: from $199, quoted before you pay.
What Nolly.com charges
One flat fee, in U.S. dollars, paid to Nolly.com. The IRS charges nothing for an ITIN, and agents set their own fees.IRS The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
Money back if the IRS rejects your ITIN application. Terms apply. Prices in U.S. dollars.
Your questions answered
Only if there is a U.S. tax purpose, such as filing a U.S. return, claiming a refund or treaty benefit, or being claimed as a spouse or dependent. Living in Brazil is not a reason by itself.IRS
Yes. A current passport, or a certified copy from the issuing agency, is the only stand-alone document. Spouses and dependents can need more.IRS
The IRS says to allow about 9 to 11 weeks when you apply from overseas or during tax season. Timing depends on the IRS.IRS
The IRS charges nothing. Nolly.com charges US$199 for a Standard ITIN application and US$265 for Priority, one time. Most applicants also need a U.S. tax return: from $199, quoted before you pay. Money back if the IRS rejects your ITIN application. Terms apply.
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form W-7 (Rev. 12-2024)https://www.irs.gov/instructions/iw7
- Individual Taxpayer Identification Number (ITIN)https://www.irs.gov/individuals/individual-taxpayer-identification-number
- How do I apply for an ITIN?https://www.irs.gov/individuals/how-do-i-apply-for-an-itin
- Instructions for Form 1040-NR (2025)https://www.irs.gov/instructions/i1040nr
- ITIN guidance for foreign property buyers/sellershttps://www.irs.gov/individuals/international-taxpayers/itin-guidance-for-foreign-property-buyers-sellers
- ITIN Acceptance Agent Programhttps://www.irs.gov/individuals/itin-acceptance-agent-program
- United States income tax treaties - A to Zhttps://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
- Instructions for Form W-8BEN (Rev. October 2021)https://www.irs.gov/instructions/iw8ben
- Acceptance agent program (compare agent types, agents abroad)https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program
- OECD: Brazil, Information on Tax Identification Numbers (CPF)https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/brazil-tin.pdf
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
