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Congratulations on the article! The most complete content I've found so far. I'm retired and I'm going to move to the US and work there, but I'll continue to file a tax return in Brazil due to my retirement. Do I need to file a Final Exit Declaration and then file an income tax return with the income from the date of departure? Does the taxation change to 25% only in the deduction at source or also at the time of adjustment in the income tax return, I say this because my parents are my dependents and I would continue to declare them in my tax. Thank you!