Stop Losing 30% of Your U.S. Earnings to the IRS
IRS-Certified Acceptance Agent. Serving Brazilian clients remotely.
No passport mailing 丨 $199 flat fee 丨 100% money-back guarantee
Brazil has no income tax treaty with the United States. As confirmed by the IRS’s official treaty list (updated February 2026), Brazil is not among the approximately 68 countries with a U.S. income tax treaty. This is not a technicality — it has a direct financial impact on every Brazilian creator earning from YouTube, U.S. brand deals, or any U.S.-based platform.
Without a treaty, there is no reduced withholding rate available. The IRS applies its full statutory rate to U.S.-source royalties and platform income paid to Brazilian residents. The only tools available to reduce your effective tax burden are filing Form 1040-NR to report your actual income, claiming eligible deductions, and recovering any amount withheld beyond your real tax liability.
An ITIN is required to do any of that.
Unlike Canadian, UK, or German creators who pay 0% on YouTube royalties under their countries’ tax treaties, Brazilian creators have no treaty rate to claim. The full 30% statutory rate applies to U.S.-source FDAP income — which includes YouTube Premium royalties and certain other platform payments — when Brazilian residents receive it.
Without W-8BEN on file
With W-8BEN filed
With ITIN + Form 1040-NR filed
Without W-8BEN on file
With W-8BEN filed
With ITIN + Form 1040-NR filed
Important: Submitting a W-8BEN to YouTube certifies your foreign status and can prevent the 24% worldwide backup withholding — but it does not reduce the 30% statutory rate on U.S.-source royalties, because Brazil has no treaty to claim. The W-8BEN is still worth submitting, but it is only the first step. Filing Form 1040-NR with an ITIN is what actually allows you to recover withheld amounts.
For Brazilian creators, the ITIN is not a nice-to-have — it is the only available path to recovering money the IRS has already collected.
Applying for an ITIN from Brazil does not require visiting a U.S. consulate, embassy, or IRS office. Nolly’s process is entirely remote. As an IRS-Certified Acceptance Agent (CAA), Nolly verifies your identity documents on behalf of the IRS during a video appointment — your passport stays in Brazil throughout the entire process.
This is what makes the CAA route the standard choice for Brazilian applicants. Mailing original documents internationally introduces delays, loss risk, and weeks without your passport. The CAA ITIN application process eliminates all of that.
Intake form
Complete a short intake form with your personal details, country of residence, income source, and reason for applying. Takes approximately 10 minutes.
Document upload
Upload your identity documents securely through Nolly’s encrypted portal. A valid Brazilian passport is preferred and satisfies both identity and foreign status requirements on its own. If you do not have a current passport, alternative document combinations are accepted — Nolly will advise you on what works for your situation.
Video verification
Complete a brief video appointment with one of Nolly’s IRS-Certified Acceptance Agents. The CAA verifies your documents and certifies copies to IRS standards during the call. This is the step that replaces mailing your passport.
Submission and monitoring
Nolly prepares and submits your complete Form W-7 package to the IRS. Standard processing takes 7 weeks after IRS receipt — or 9–11 weeks during peak tax season (January 15 to April 30).
Flat fee. No passport mailing. IRS-Certified Acceptance Agent. 100% money-back guarantee.
100% money-back guarantee — if Nolly is unable to complete your ITIN application, you receive a full refund. No questions asked.
The IRS does not charge a fee to issue an ITIN. What Nolly charges covers the complete Certifying Acceptance Agent service: reviewing and certifying your documents, preparing Form W-7, and submitting your application. If your situation also requires a Form 1040-NR to accompany the W-7, that preparation is scoped and quoted separately.
Fully remote — no U.S. consulate or embassy visit required
The entire Nolly process is completed online. Brazilian applicants complete identity verification via a video appointment from anywhere in Brazil — no trip to any U.S. government office is needed.
IRS-Certified Acceptance Agent — officially listed
Nolly (U.S. Tax Recovery Inc.) holds CAA status and is listed on the IRS’s official Certifying Acceptance Agent directory. This authorization is what allows Nolly to verify your documents without requiring you to mail your passport internationally — the CAA ITIN application process is the safest, most efficient route for applicants outside the United States.
No-treaty expertise
Brazilian creators face a more complex U.S. tax situation than creators in treaty countries. Nolly’s team understands the no-treaty environment — including how to correctly file Form 1040-NR, what income is genuinely U.S.-source versus foreign-source, and how to document your situation to maximize the recovery of withheld amounts.
No. As of 2026, the United States and Brazil do not have a comprehensive income tax treaty. Brazil does not appear on the IRS’s official income tax treaty list. This means Brazilian residents cannot claim a reduced withholding rate on U.S.-source income through a treaty — the full statutory rates apply. The only path to reducing your effective U.S. tax burden is filing Form 1040-NR with an ITIN to report actual income and claim eligible deductions.
An ITIN is what allows you to file Form 1040-NR — the U.S. nonresident tax return. Without filing, any U.S. tax withheld from your earnings stays with the IRS permanently. With a properly filed 1040-NR, you report your actual U.S.-source income, claim allowable deductions, and receive a refund of any amount withheld beyond your real tax liability. For Brazilian creators with significant YouTube or platform income, the refundable amount can be substantial.
Yes. You can submit a Form W-8BEN using your Brazilian CPF (Cadastro de Pessoas Físicas) as a Foreign TIN. This certifies your foreign status and can prevent the 24% worldwide backup withholding — but it does not reduce the 30% statutory rate on U.S.-source royalties, because no treaty rate is available for Brazilian residents. To recover withheld amounts, you still need an ITIN and must file Form 1040-NR.
No. Nolly’s process is entirely remote. Identity verification is completed by video appointment with one of our IRS-Certified Acceptance Agents. You do not need to travel to a U.S. embassy, consulate, or IRS Taxpayer Assistance Centre anywhere.
After Nolly submits your application, the IRS typically takes 7 weeks to process it outside of peak season. During tax season — January 15 to April 30 — processing takes 9–11 weeks. International submissions can occasionally run at the longer end of this range.
Brazil’s domestic tax rules allow certain foreign taxes paid to be offset against Brazilian tax liability, though the specific treatment depends on your situation and how the income is classified under Brazilian law. You should consult a Brazilian tax professional for guidance on how to apply any U.S. tax paid as a foreign tax credit on your Brazilian return. Nolly handles the U.S. side — the ITIN application and the Form 1040-NR filing.
Nolly (U.S. Tax Recovery Inc.) is an IRS-Certified Acceptance Agent based in Toronto, Canada. We handle the complete ITIN application process for Brazilian creators, freelancers, and business owners — remotely, at a flat fee, with a 100% money-back guarantee.
Your passport never leaves Brazil. Your application is reviewed by specialists who understand the no-treaty environment Brazilian creators face. Your ITIN arrives by mail to your address.
