US LLC from Brazil: How Brazil Taxes Your US Company (Law 14.754, Cosit 56/2026)

0:00Can a Brazilian own a US company?

Rafael builds software in São Paulo. His clients are in the United States, and they've started asking for a US company to sign with. So, can he have one from Brazil? As far as America goes, yes. No visa, no social security number, and he never has to fly there. And owning one doesn't give him a visa either. The American side is simple. The real work is how Brazil sees the company.

We're BaseAcross. We set up US companies for founders outside America, so we'll be straight with you. And the clocks are close. Cheyenne, in Wyoming, is three hours behind São Paulo in July, and four in January. Let's go through his desk, one file at a time.

0:42Why at all, when Stripe already works in Brazil?

First file: does he even need one? Here's what's different about Brazil. The big card processor already works for businesses registered in Brazil. So getting paid isn't the reason. The reasons are a US client who wants to contract with a US company, US platforms that ask for one, or investors who want a US structure. Rafael has the first one. So check whether you need a US entity at all, before you open the folder.

1:10How Brazil sees your US LLC: Law 14.754 and Cosit 56/2026

Second file, and it's the thickest one on the desk. Brazil can tax the yearly profit of a foreign company you control, even before that profit is paid out to you. Think of it as Brazil looking through the company, to the person who controls it. Leaving the money in a US account doesn't change that. And in 2026, Brazil's tax authority said how it sees the usual US LLC. A single-owner LLC that America treats as pass-through, owned by someone outside the US, counts as a privileged fiscal regime.

The guide is careful here: active business income alone doesn't settle how you're treated. So your contador reviews this before you form, not after the first good

1:55Forming it: contador first, then Wyoming or Delaware

year. Third file: forming the company. Start with your contador. Review your Brazilian tax residence, and how Brazil will treat the company, before you order. Then the state. A Wyoming LLC for a business you run yourself. A Delaware C-Corp if investors want shares. The company needs a registered agent, an address in that state for legal papers. Then the US tax number, the EIN. Without a social security number, it's a paper form to the IRS.

You don't need a Brazilian company to do it. And your CPF doesn't replace the EIN. They're different numbers, for different countries.

2:35The bank, and the address trap

Fourth file: the bank, and here it's the easy part, with one trap. One of the US fintech banks most videos recommend takes applications from founders in Brazil. The trap is the address. The bank wants a real business address, and it can't be your registered agent's address, a post office box, or a mailbox store. And for card payments in the US, a US company with a US bank account lets you apply.

It doesn't guarantee approval.

3:05Moving money: name every transfer

Fifth file: moving money between the company and you. When money goes from the US to Brazil, compare what actually arrives. The final amount in reais, the exchange rate, the charges, and any tax that applies to the exchange. Then name every transfer. Is it money you put in, an expense the company is paying you back for, a loan, or a distribution of profit? Write it down each time, with the date and the amount.

Because the same transfers can matter in Brazil, and on the company's US report too.

3:39The reports: DIRPF, CBE and Form 5472

Last file: the reports, in both countries. In Brazil there are two. Your yearly tax return, and a separate declaration to the Central Bank, once your assets abroad pass a set amount at the end of the year. They're not the same filing. There's no tax treaty between Brazil and the United States, so some US income is withheld at the full rate. But work done in Brazil is generally sourced where the work is performed, so it's generally not US income.

The company still files a report with the IRS every year, even without revenue, and missing it is expensive. For a calendar-year company it's usually due in the spring, and there's a form to ask for more time, filed before the deadline. Your contador and your US preparer each check their side.

4:28The order to do it in

So here's the order. Take the questions to your contador first. Then decide on the state, then the bank. Give every filing, in both countries, to the right person, and put them on one calendar. The full guide, with every source and a checklist for your contador in English and Portuguese, is linked below. And Rafael? He sent the checklist to his contador before he ordered anything.